Silke: South African Income Tax 2025
The objective of this title is to provide a book that simplifies the understanding and application of tax legislation in a South African context for both students and general tax practitioners.
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
The objective of this title is to provide a book that simplifies the understanding and application of tax legislation in a South African context for both students and general tax practitioners.
Table of contents
Chapter 1: - General principles of taxation
Chapter 2 - Taxation in South Africa
Chapter 3 - Gross income
Chapter 4 - Specific inclusions in gross income
Chapter 5 - Exempt income
Chapter 6 - General deductions
Chapter 7 - Natural persons
Chapter 8 - Employment benefits
Chapter 9 - Benefits from South African retirement funds
Chapter 10 - Employees' tax
Chapter 11 - Provisional tax
Chapter 12 - Special deductions and assessed losses
Chapter 13 - Capital allowances and recoupments
Chapter 14 - Trading stock
Chapter 15 - Foreign exchange
Chapter 16 - Investment and funding instruments
Chapter 17 - Capital gains tax (CGT)
Chapter 18 - Partnerships
Chapter 19 - Companies and dividends tax
Chapter 20 - Companies: Changes in ownership and reorganisations
Chapter 21 - Cross-border transactions
Chapter 22 - Farming operations
Chapter 23 - Turnover tax system
Chapter 24 - Trusts
Chapter 25 - Insolvent natural persons
Chapter 26 - Donations tax
Chapter 27 - The deceased and deceased estate
Chapter 28 - Transfer duty
Chapter 29 - Securities transfer tax
Chapter 30 - Customs and excise duty
Chapter 31 - Value-added tax (VAT)
Chapter 32 - Tax avoidance
Chapter 33 - Tax administration
Chapter 34 - Tax morality, strategy and risk management
