Product Description
Silke: South African Income Tax 2026
Authors: L van Heerden, Madeleine Stiglingh, Aletta Koekemoer, Jolanie Sune Wilcocks, P van der Zwan
Format: Physical Hardcopy
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:
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Chapter 1: General principles of taxation
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Chapter 2 - Taxation in South Africa
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Chapter 3 - Gross income
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Chapter 4 - Specific inclusions in gross income
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Chapter 5 - Exempt income
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Chapter 6 - General deductions
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Chapter 7 - Natural persons
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Chapter 8 - Employment benefits
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Chapter 9 - Benefits from South African retirement funds
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Chapter 10 - Employees' tax
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Chapter 11 - Provisional tax
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Chapter 12 - Special deductions and assessed losses
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Chapter 13 - Capital allowances and recoupments
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Chapter 14 - Trading stock
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Chapter 15 - Foreign exchange
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Chapter 16 - Investment and funding instruments
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Chapter 17 - Capital gains tax (CGT)
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Chapter 18 - Partnerships
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Chapter 19 - Companies and dividends tax
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Chapter 20 - Companies: Changes in ownership and reorganisations
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Chapter 21 - Cross-border transactions
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Chapter 22 - Farming operations
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Chapter 23 - Turnover tax system
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Chapter 24 - Trusts
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Chapter 25 - Insolvent natural persons
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Chapter 26 - Donations tax
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Chapter 27 - The deceased and deceased estate
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Chapter 28 - Transfer duty
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Chapter 29 - Securities transfer tax
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Chapter 30 - Customs and excise duty
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Chapter 31 - Value-added tax (VAT)
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Chapter 32 - Tax avoidance
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Chapter 33 - Tax administration
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Chapter 34 - Tax morality, strategy and risk management
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Appendix A - Tax monetary thresholds
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Appendix B - Rates of tax and other information
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Appendix C - Travel allowance
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Appendix D - Expectation of life and present value tables
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Appendix E - Write-off periods acceptable to SARS
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