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SAICA Student Handbook 2020/2021 Volume 3

Volume 3 of the SAICA Legislation Handbook 2020/2021 includes the consolidated Income Tax Act, 58 of 1962, Value-Added Tax Act, 89 of 1991, Estate Duty Act, 45 of 1955, Transfer Duty Act, 40 of 1949, Securities

Publication Language: English

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ISBN/ISSN: 9780639009452
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ISBN/ISSN: 9780639009469
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Product description

Volume 3 of the SAICA Legislation Handbook 2020/2021 includes the consolidated Income Tax Act, 58 of 1962, Value-Added Tax Act, 89 of 1991, Estate Duty Act, 45 of 1955, Transfer Duty Act, 40 of 1949, Securities Transfer Tax Act, 25 of 2007 and Tax Administration Act, 28 of 2011, as well as ancillary legislation in respect of these Acts.

These principal Acts have been updated to include all relevant instruments promulgated on or before 20 January 2021, including the Taxation Laws Amendment Act, No. 23 of 2020, Tax Administration Laws Amendment Act, No. 24 of 2020 and the Rates and Monetary Amounts and Amendment of Revenue Laws Act, No. 22 of 2020.