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 -- Tax morality, strategy and risk management -- 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