Product Description
A Student's Approach to Taxation in South Africa 2026 (eBook)
Authors: L Bruwer, C Cass, Karina Coetzee, D Cucciolillo, Kerry Lynn De Hart, Aletta Koekemoer, A Oosthuizen, Cinzia Stedall
Format: Digital
This book combines in one volume the provisions of the Income Tax Act 58 of 1962, as it applies to individuals and businesses for a particular year of assessment.
It is written for undergraduate students using simple language and the relevant sections of the Act are provided and explained in simple terms, and can also be used by general accountants and tax advisors. The title is updated annually with the latest legislative amendments to the end of November each year.
Contents:
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Chapter 1 - Introduction
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Chapter 2 - Value-added Tax (VAT)
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Chapter 3 - Gross income
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Chapter 4 - Special inclusions
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Chapter 5 - The taxation of non-residents
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Chapter 6 - Income exempt from tax
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Chaopter 7 - General deduction formula
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Chapter 8 - Specific deductions and allowances
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Chapter 9 - Expenditure and allowances relating to capital assets
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Chapter 10 - Capital gains tax
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Chapter 11 - Taxation of companies and company distributions
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Chapter 12 - Prepaid taxes
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Chapter 13 - Individuals
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Chapter 14 - Employment benefits
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Chapter 15 - Lump sum benefits
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Chapter 16 - Taxation of trusts
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Chapter 17 - Donations tax
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Chapter 18 - Estate duty
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Chapter 19 - Administrative procedures
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