Graded Questions on Income Tax in SA 2021
The questions are based on the Income Tax Act 1962, the Tax Administration Act 2011, the Value-Added Tax Act 1991, the Estate Duty Act 1955 and the Transfer Duty Act 1949 €“ incorporating amendments up to an
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 firstname.lastname@example.org; 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.
The questions are based on the Income Tax Act 1962, the Tax Administration Act 2011, the Value-Added Tax Act 1991, the Estate Duty Act 1955 and the Transfer Duty Act 1949 €“ incorporating amendments up to and including the Rates and Monetary Amounts and Amendment of Revenue Laws Bill [B26 €“ 2020].
Table of contents
Chapter 1: - Interpretation and disputes
Chapter 2: - Gross income
Chapter 3: - Residence and source
Chapter 4: - Special inclusions
Chapter 5: - Exempt income
Chapter 6: - The General Deduction Formula
Chapter 7: - Particular deductions
Chapter 8: - Incentive allowances
Chapter 9: - Dividends and related issues
Chapter 10: - Natural persons
Chapter 11: - Rebates
Chapter 12: - Sole traders and partnerships
Chapter 13: - Rating application and severance benefits
Chapter 14: - Companies and close corporations
Chapter 15: - Farmers
Chapter 16: - Fringe benefits
Chapter 17: - Non-residents
Chapter 18: - Capital Gains Tax
Chapter 19: - Sections 24, 24C, 24D, 24I and 24J
Chapter 20: - Trading stock
Chapter 21: - Other classes of taxpayers
Chapter 22: - Lump-sum benefits
Chapter 23: - Tax avoidance
Chapter 24: - Estates
Chapter 25: - Trusts
Chapter 26: - Employees' tax and provisional tax
Chapter 27: - Donations tax
Chapter 28: - Estate duty
Chapter 29: - Value-Added Tax
Chapter 30: - Tax planning