Introduction and interpretation -- Gross income -- Income and capital -- Special inclusions -- Residence and source -- Exempt income -- General deductions -- Special deductions and assessed losses -- Capital allowances and recoupments -- Individuals -- Fringe benefits -- Retirement benefits and the rating formula -- Employees' tax -- Provisional tax -- Partnerships -- Companies and close corporations -- Definition of a 'dividend' -- Tax consequences of declaring dividends -- International tax -- Farming operations -- Trading stock -- Foreign exchange -- Instruments and interest-bearing instruments -- Turnover tax system -- Tax avoidance -- Donations tax -- Trusts -- Capital gains tax (CGT) -- Insolvent and deceased estates -- Estate duty -- Estate planning -- Value-added tax (VAT) -- Administrative provisions.