A Student’s Approach to Income Tax: Business Activities 2025
This book was written with the specific purpose of combining in one concise volume the provisions of the Income Tax Act 58 of 1962 as it applies to business activities.
One Year Subscription Only Terms
Subscribers receive the product(s) listed on the Order Form and any Updates made available during the annual subscription period. Shipping and handling fees are not included in the annual price.
Subscribers are advised of the number of Updates that were made to the particular publication the prior year. The number of Updates may vary due to developments in the law and other publishing issues, but subscribers may use this as a rough estimate of future shipments. Subscribers may call Customer Support at 800-833-9844 for additional information.
Subscribers may cancel this subscription by: calling Customer Support at 800-833-9844; emailing customer.support@lexisnexis.com; or returning the invoice marked 'CANCEL'.
If subscribers cancel within 30 days after the product is ordered or received and return the product at their expense, then they will receive a full credit of the price for the annual subscription.
If subscribers cancel between 31 and 60 days after the invoice date and return the product at their expense, then they will receive a 5/6th credit of the price for the annual subscription. No credit will be given for cancellations more than 60 days after the invoice date. To receive any credit, subscriber must return all product(s) shipped during the year at their expense within the applicable cancellation period listed above.
Product description
This book was written with the specific purpose of combining in one concise volume the provisions of the Income Tax Act 58 of 1962 as it applies to business activities.
Table of contents
Chapter 1 - Introduction
Chapter 2 - Value-Added Tax
Chapter 3 - Taxable income of business enterprises
Chapter 4 - Specific deductions and allowances
Chapter 5 - Expenditure and allowances relating to capital assets
Chapter 6 - Capital gains tax
Chapter 7 - Partnerships
Chapter 8 - Taxation of companies and company distributions
Chapter 9 - Turnover Tax
Chapter 10 - Tax avoidance and evasion
Chapter 11 - Taxation of trusts
Chapter 12 - Administrative procedures
- Appendices
