Product Description
A Student's Approach to Income Tax: Natural Persons 2026
Authors: Karina Coetzee, Aletta Koekemoer, Kerry Lynn De Hart, Cinzia Stedall, A Oosthuizen
Format: Physical Hardcopy
This book was written with the specific purpose of combining in one concise volume the provisions of the Income Tax Act 58 of 1962 as it applies to individuals.
The work is aimed at undergraduate students. It is updated annually and contains the latest legislation.
Contents:
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Chapter 1 - Introduction to taxation and calculation of net tax payable
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Chapter 2 - Gross income
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Chapter 3 - Income exempt from tax
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Chapter 4 - General deduction formula
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Chapter 5 - Deductions and assessed losses for individuals
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Chapter 6 - Fringe benefits
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Chapter 7 - The taxation of non-residents
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Chapter 8 - Farming income
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Chapter 9 - Lump sum benefits
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Chapter 10 - Prepaid taxes
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Chapter 11 - Donations tax
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Chapter 12 - Estate duty
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Chapter 13 - Capital gains tax for individuals
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Chapter 14 - Sole traders
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Appendices
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Statutes
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Index
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