Silke: South African Income Tax 2024
The objective of this title is to provide a book that simplifies the understanding and application of tax legislation in a South African context for both students and general tax practitioners.
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Product description
The objective of this title is to provide a book that simplifies the understanding and application of tax legislation in a South African context for both students and general tax practitioners.
Table of contents
Chapter 1: - General principles of taxation
Chapter 2 - Taxation in South Africa
Chapter 3 - Gross income
Chapter 4 - Specific inclusions in gross income
Chapter 5 - Exempt income
Chapter 6 - General deductions
Chapter 7 - Natural persons
Chapter 8 - Employment benefits
Chapter 9 - Retirement benefits
Chapter 10 - Employees' tax
Chapter 11 - Provisional tax
Chapter 12 - Special deductions and assessed losses
Chapter 13 - Capital allowances and recoupments
Chapter 14 - Trading stock
Chapter 15 - Foreign exchange
Chapter 16 - Investment and funding instruments
Chapter 17 - Capital gains tax (CGT)
Chapter 18 - Partnerships
Chapter 19 - Companies and dividends tax
Chapter 20 - Companies: Changes in ownership and reorganisations
Chapter 21 - Cross-border transactions
Chapter 22 - Farming operations
Chapter 23 - Turnover tax system
Chapter 24 - Trusts
Chapter 25 - Insolvent natural persons
Chapter 26 - Donations tax
Chapter 27 - The deceased and deceased estate
Chapter 28 - Transfer duty
Chapter 29 - Securities transfer tax
Chapter 30 - Customs and excise duty
Chapter 31 - Value-added tax (VAT)
Chapter 32 - Tax avoidance
Chapter 33 - Tax administration
Chapter 34 - Tax morality, strategy and risk management
