Income Tax in South Africa Commentary
A comprehensive commentary on income tax and capital gains tax. Print includes a free mobile version and updates for 12 months (print and mobile). Thereafter updates are billed annually in advance.
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
A comprehensive commentary on income tax and capital gains tax. Print includes a free mobile version and updates for 12 months (print and mobile). Thereafter updates are billed annually in advance.
This reference work provides comprehensive commentary on income tax and capital gains tax. It 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.
Note: The online price varies according to package chosen and number of users. Our sales agents will provide a quote on request.
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
Index
