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Tax for Public Benefit Organisations

Tax for Public Benefit Organisations is a guide to the tax law governing public benefit organisations (PBOs).

Publication Language: English
Print
R157.41
Quantity
In Stock
Published:
ISBN/ISSN: 9780409078442

Product details

Tax for Public Benefit Organisations is a guide to the tax law governing public benefit organisations (PBOs).

Tax for Public Benefit Organisations covers all the provisions of the Income Tax Act that deal with PBOs, most importantly those that provide the requirements for approval by SARS of a PBO as a tax€“exempt body; those that deal with the donations tax position of donations to PBOs and the law governing the deduction of donations to PBOs. The book also deals with the provisions of the Income Tax Act covering the provisional tax status of PBOs, provisions dealing with the dividends tax and PBOs, the capital gains tax concessions for PBOs, some provisions on PBOs and corporate restructuring and how the recently introduced provisions dealing with small business funding entities affect PBOs.

All the other tax Acts that deal with PBOs, have been referred to and relevant sections of the Acts have been included. The text has been fully cross-referenced to the legislation and there is also a table of sections

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Table of contents

Legislation

Income Tax Act 58 of 1962

Tax Administration Act 28 of 2011

Value-Added Tax Act 89 of 1991

Transfer Duty Act 40 of 1949

Securities Transfer Act 25 of 2007

Skills Development Levies Act 9 of 1999

Estate Duty Act 45 of 1955