Interpretation and disputes -- Gross income -- Residence and source -- Special inclusions -- Exempt income -- General deduction formula -- Particular deductions -- Incentive allowances -- Dividends and related issues -- Natural persons -- Rebates -- Sole traders and partnerships -- Rating application and severance benefits -- Companies and close corporations -- Farmers -- Fringe benefits -- Non-residents -- Capital gains tax -- Sections 24, 24C, 24D, 24I and 24J -- Trading stock -- Other classes of taxpayers -- Lump-sum benefits -- Tax avoidance -- Estates -- Trusts -- Employees' tax and provisional tax -- Donations tax -- Estate duty -- Value-added tax -- Tax planning.