Graded questions on income tax in South Africa, 2016
by
Mitchell, K. I.
Title
:
Graded questions on income tax in South Africa, 2016
Author
:
Mitchell, K. I.
ISBN
:
9780409121377
Edition
:
Thirty-seventh ed.
Publication Information
:
Durban [South Africa] : LexisNexis, ©2016.
Physical Description
:
viii, 668 pages ; 24 cm
General Note
:
"The questions are based on the Income Tax Act 1962, the Tax Administration Act 2011, the Value-added Tax Act 1991 and the Estate Duty Act 1955 - incorporating amendments up to and including the Rates and Monetary Amounts and Amendment of Revenue Laws Act 23 of 2013."
Contents
:
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 -- 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.
Subject Term
:
Income tax -- South Africa -- Examinations, questions, etc.
Income tax -- Law and legislation -- South Africa -- Problems, exercises, etc.
Added Author
:
Mitchell, K. I.
Mitchell, L. D.
| Library | Material Type | Item Barcode | Shelf Number | Copy |
|---|
| IIEMSA | General Books | 33168025804614 | 657.45076 G723G 2016 | 9 |
| IIEMSA | General Books | 33168025822277 | 657.45076 G723G 2016 | 13 |
| IIEMSA | General Books | 33168025822285 | 657.45076 G723G 2016 | 14 |
| IIEMSA | General Books | 33168025804648 | 657.45076 G723G 2016 | 15 |
| IIEMSA | General Books | 33168025804630 | 657.45076 G723G 2016 | 16 |
| IIEMSA | General Books | 33168025804655 | 657.45076 G723G 2016 | 17 |
| IIEMSA | General Books | 33168025804606 | 657.45076 G723G 2016 | 18 |