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Corporate & Personal Financial Planning 2017

Publication Language: English

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ISBN/ISSN: 9780409125948
Published: December 13, 2016
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R969.00
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eBook
ISBN/ISSN: 9780409125955
Published: December 13, 2016
In Stock
Price
R969.00
QTY

Product details

A commentary on the essential aspects of corporate and personal financial planning. Also includes extracts from relevant legislation.

Corporate & Personal Financial Planning 2016 is a practical and informative publication that provides the tax and financial planner with all the essentials for corporate and personal financial planning. Written by a well known expert in this field, it contains a comprehensive commentary on taxation of individuals, trusts and deceased estates, donations tax, estate duty and CGT, long-term insurance, retirement funds and disability benefits. There are numerous worked examples, concise summaries and extracts of all relevant legislation, including extracts from the Income Tax, Estate Duty, Pensions Funds and Long-term Insurance Acts, as well as Practice Notes applicable to retirement funds, for quick and easy referencing.

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Table of contents

Part A - Commentary

Chapter 1 - Taxation of individuals, trusts and deceased estates

Chapter 2 - The Long-term Insurance Act

Chapter 3 - Policies owned by companies or employers on the lives of employees

Chapter 4 - Retirement annuity funds

Chapter 5 - Pension, provident and benefit funds

Chapter 6 - The taxation of lump sum benefits derived from a retirement fund

Chapter 7 - Annuity options at retirement

Chapter 8 - Restrictions on certain policies

Chapter 9 - The separate funds approach (for the taxation of long-term insurers)

Chapter 10 - Donations tax

Chapter 11 - Estate duty

Chapter 12 - Capital gains tax

Chapter 13 - Business life assurance: Buy-and-sell arrangements

Chapter 14 - Voluntary annuities

Chapter 15 - Disability benefits

Appendix I - Compound interest table (one Rand principal)

Appendix II - Compound interest table (one Rand per annum paid in advance)

Part B - Legislation

Section A - Rates of normal tax and rebates

Section B - Extracts from the Income Tax Act 58 of 1962

Section C - Extracts from the Estate Duty Act 45 of 1955

Section D - Revenue Practice Notes applicable to retirement funds

Section E - Extracts from the Pension Funds Act 24 of 1956

Section F - Extracts from the Long-term Insurance Act 52 of 1998