Free Student Delivery
Trusted Reliable Content
Secure Checkout

Select a format

eBook
ISBN/ISSN: 9780409121544
Published: January 29, 2016
Price
R779.00
QTY

Product details

The objective of this book is to provide an authoritative and comprehensive, yet readily accessible, resource on income tax in South Africa.  The tile is aimed at both students and professionals. 

Featured Authors

Table of contents

Chapter 1: - Introduction and interpretation

Chapter 2: - Gross income

Chapter 3: - Income and capital

Chapter 4: - Special inclusions

Chapter 5: - Residence and source

Chapter 6: - Exempt income

Chapter 7: - General deductions

Chapter 8: - Special deductions and assessed losses

Chapter 9: - Capital allowances and recoupments

Chapter 10: - Individuals

Chapter 11: - Fringe benefits

Chapter 12: - Retirement benefits and the rating formula

Chapter 13: - Employees' tax

Chapter 14: - Provisional tax

Chapter 15: - Partnerships

Chapter 16: - Companies

Chapter 17: - Definition of €˜dividend'

Chapter 18: - Dividends tax

Chapter 19: - International tax

Chapter 20: - Farming operations

Chapter 21: - Trading stock

Chapter 22: - Foreign exchange

Chapter 23: - Instruments and interest-bearing instruments

Chapter 24: - Turnover tax system

Chapter 25: - Tax avoidance

Chapter 26: - Donations tax

Chapter 27: - Trusts

Chapter 28: - Capital gains tax (CGT)

Chapter 29: - Insolvent and deceased estates

Chapter 30: - Estate duty

Chapter 31: - Estate planning

Chapter 32: - Value-added tax (VAT)

Chapter 33: - Customs duty

Chapter 34: - Excise duty

Chapter 35: - Tax administration

- Appendices

- Table of cases

- Special court cases

- Table of provisions

- Subject index