Gross income -- Special inclusions in gross income -- Exempt income -- The general deduction formula -- Special deductions -- Capital allowances and recoupments -- Individuals -- Recreational clubs, public benefit organisations & sporting bodies -- Trading stock -- Assessed losses -- Farming -- Partnerships, companies & close corporations -- Corporate restructurings, mergers & acquisitions -- Dividends, divident tax, & secondary tax on companies -- Foreign income & non-residents -- Tax avoidance -- Interest & financial instruments -- Miscellaneous provisions -- Employment & fringe benefits -- Retirement benefits & planning -- Employees tax and provisional tax -- Administration, returns, assessment, objection and appeal -- Turnover tax for micro business -- Donations tax -- Outline and review of estate duty -- Estate planning -- The taxation of deceased & insolvent estates and trusts -- Special taxpayers -- Capital gains tax -- Value-added tax -- Transfer duty -- Securities transfer tax -- Exchange control -- 2011 Developments.