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 deductions and assessed losses -- Capital allowances and recoupments -- Trading stock -- Foreign exchange -- Investment and funding instruments -- Capital gains tax (CGT) -- 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) -- Tax avoidance -- Tax administration -- COVID-19 tax relief measures -- Tax morality, strategy and risk management -- Tax monetary thresholds -- Rates of tax and other information -- Travel allowance -- Expectation of life and present value tables -- Write-off periods acceptable to SARS --