General principles of taxation -- Taxation in South Africa -- Gross income -- Specific inclusions in gross income -- Exempt income -- General deductions -- Natural persons -- Employment benefits -- Retirement benefits -- Employees' tax -- Provisional tax -- Special deduction and assessed losses -- Capital allowances and recoupments -- Trading stock -- Foreign exchange -- Investment and funding instruments -- Capital gains tax (CGT) (extract of the chapter: only basic principles or to the extent that it is relevant to natural persons) -- Partnerships -- Companies and dividends tax -- Companies: changes in ownership and reorganisations -- Cross-border transactions -- Farming operations -- Turnover tax system -- Trusts -- Insolvent natural persons -- Donations tax -- The deceased and deceased estate -- Transfer duty -- Securities transfer tax -- Customs and excise duty -- Value-added tax (VAT) (extract of the chapter: only basic principles) -- Tax avoidance -- Tax administration -- Appendix A. Tax monetary thresholds -- Appendix B. Rates of tax and other information -- Appendix C. Travel allowance -- Appendix D. Expectation of life and present value tables -- Appendix E. Write-off periods acceptable to SARS -- Table of cases -- Special court cases -- Table of provisions -- Subject index.