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 -- Dividends -- Secondary tax on companies ('STC') -- International tax -- Farming operations -- Trading stock -- Foreign exchange -- Financial instruments -- Special provisions -- Tax avoidance -- Donations tax -- Trusts -- Capital gains tax -- Insolvent and deceased estates -- Estate duty -- Estate planning -- Value-added tax -- General provisions.

Appendix A: Legislation and case law update -- Appendix B: Rates of tax and other information -- Appendix C: Motor vehicles -- Appendix D: Expectation of life and present value tables -- Appendix E: Write-off periods acceptable to SARS.