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Income Tax in South Africa Commentary

A comprehensive commentary on income tax and capital gains tax. Print includes a free mobile version and updates for 12 months (print and mobile). Thereafter updates are billed annually in advance.

Publication Language: English

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Mobile
ISBN/ISSN: MOBINCTXSACOM
Published: May 01, 1996
In Stock
Price
R3,257.69
QTY
Print + Mobile
ISBN/ISSN: 060INTAXSASYS
Published: May 01, 1996
Out of Stock
Price
R3,583.47
QTY
Online
ISBN/ISSN: 060ITSASUBSBD
Published: January 01, 2000
In Stock
Price
R3,595.98

Product description

A comprehensive commentary on income tax and capital gains tax. Print includes a free mobile version and updates for 12 months (print and mobile). Thereafter updates are billed annually in advance.

This reference work provides comprehensive commentary on income tax and capital gains tax. It covers all the legal principles of income tax, while incorporating a practical approach to tax solutions and tax planning. Also includes a synopsis of the current budget and tax proposals, as well as a table of cases and table of sections of the Income Tax Act. Updated on a regular basis to keep current with changes in legislation and case law, generally twice a year.

 

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Table of contents

Chapter 1 - South African Budget Review

Chapter 2 - Introduction

Chapter 3 - Interpretation

Chapter 4 - The taxes levied

Chapter 5 - Determination of taxable income

Chapter 5A - Income and capital

Chapter 6 - Capital gains tax

Chapter 7 - Special inclusions in gross income

Chapter 8 - Fringe benefits and expenditure allowances

Chapter 9 - Residence, source, CFC rules and foreign tax credits

Chpater 10 - Exempt income

Chapter 11 - General deductions from income

Chapter 12 - Special deductions

Chapter 13 - Dividends tax

Chapter 14 - Companies

Chapter 15 - Close corporations

Chapter 16 - Individuals

Chapter 17 - Partnerships

Chapter 18 - Estates, trusts and income arising from gratuitous events

Chapter 19 - Non-residents

Chapter 20 - Farming

Chapter 21 - Mining, Oil and Gas

Chapter 22 - Taxation of co-operatives

Chpater 23 - Taxation of ship and aircraft owners or charterers

Chapter 24 - Taxation of film owners

Chapter 25 - 24 Special provisions of the Act

Chapter 26 - Insurance business and benefits

Chapter 27 - Tax avoidance and reportable arrangements

Chapter 28 - Administrative provisions of the Act

Chapter 29 - Employees' tax and provisional tax

Chapter 30 - Donations tax

Double taxation agreements

Historical material and pending legislation

Index