Product Description
Silke: South African Income Tax 2026 (eBook)
Authors: L van Heerden, Madeleine Stiglingh, Aletta Koekemoer, Jolanie Sune Wilcocks, P van der Zwan
Format: Digital
The objective of this book is to simplify the understanding and application of tax legislation in a South African context for both students and general tax practitioners.
This work is updated annually with the latest legislation.
Contents:
-
Chapter 1: General principles of taxation
-
Chapter 2 - Taxation in South Africa
-
Chapter 3 - Gross income
-
Chapter 4 - Specific inclusions in gross income
-
Chapter 5 - Exempt income
-
Chapter 6 - General deductions
-
Chapter 7 - Natural persons
-
Chapter 8 - Employment benefits
-
Chapter 9 - Benefits from South African retirement funds
-
Chapter 10 - Employees' tax
-
Chapter 11 - Provisional tax
-
Chapter 12 - Special deductions and assessed losses
-
Chapter 13 - Capital allowances and recoupments
-
Chapter 14 - Trading stock
-
Chapter 15 - Foreign exchange
-
Chapter 16 - Investment and funding instruments
-
Chapter 17 - Capital gains tax (CGT)
-
Chapter 18 - Partnerships
-
Chapter 19 - Companies and dividends tax
-
Chapter 20 - Companies: Changes in ownership and reorganisations
-
Chapter 21 - Cross-border transactions
-
Chapter 22 - Farming operations
-
Chapter 23 - Turnover tax system
-
Chapter 24 - Trusts
-
Chapter 25 - Insolvent natural persons
-
Chapter 26 - Donations tax
-
Chapter 27 - The deceased and deceased estate
-
Chapter 28 - Transfer duty
-
Chapter 29 - Securities transfer tax
-
Chapter 30 - Customs and excise duty
-
Chapter 31 - Value-added tax (VAT)
-
Chapter 32 - Tax avoidance
-
Chapter 33 - Tax administration
-
Chapter 34 - Tax morality, strategy and risk management
-
Appendix A - Tax monetary thresholds
-
Appendix B - Rates of tax and other information
-
Appendix C - Travel allowance
-
Appendix D - Expectation of life and present value tables
-
Appendix E - Write-off periods acceptable to SARS
For custom orders and quotes: shop@schoolspace.co.za
© 2026 Schoolspace. This product description is the exclusive intellectual property of the publisher, protected under copyright law. Unauthorized use, adaption, or copying is strictly prohibited.
