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Income Tax in South Africa Commentary

Income Tax in SA is a comprehensive commentary on income tax and capital gains tax.

Publication Language: English
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Product description

Income Tax in SA is a comprehensive commentary on income tax and capital gains tax.

This reference work 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.

Available in print (looseleaf) and online format. Print includes updates for 12 months, thereafter updates are billed annually in advance. Online format must be added to a Lexis+ base package. Visit for more information.


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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