SILKE: South African Income Tax 2022
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.
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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: - 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
