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SILKE: South African Income Tax 2019

The objective of the authors and publishers of the book is to provide a book that simplifies the understanding and application of tax legislation in a South African context for both students and general practit

Publication Language: English
eBook
R976.19
Quantity
In Stock
ISBN/ISSN: 9780639000275

Product details

The objective of the authors and publishers of the book is to provide a book that simplifies the understanding and application of tax legislation in a South African context for both students and general practitioners.

This edition is up to date with the amendments that were issued in Bill format or that were promulgated during 2018. As far as income tax is concerned, most of the amendments apply to the 2019 year of assessment, that is, years of assess¬ment ending on 28 February 2019 for persons other than companies, and financial years ending during the period of 12 months ending on 31 March 2019 for companies. In this edition students are assisted in preparing for the qualifying examination of chartered accountants. All the discussions in the book that fall outside the 2020 syllabus of the Initial Test of Competence (ITC) are shaded in the headings of the relevant paragraphs. Students preparing for the Tax Professional qualification should, however, still include the shaded sections in their preparation.

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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