Graded questions on income tax in South Africa, 2011
Title:
Graded questions on income tax in South Africa, 2011
Author:
Mitchell, K. I.
ISBN:
9780409106497
Edition:
32nd ed.
Publication Information:
Durban [South Africa] : LexisNexis, ©2011.
Physical Description:
vii, 642 pages ; 24 cm
Contents:
Interpretation and disputes -- Gross income -- Residence and source -- Special inclusions -- Exempt income -- General deduction formula -- Particular deductions -- Dividends, STC, thin capitalisation and transfer pricing -- Natural persons -- SITE -- Sole traders and partnerships -- Rating application -- Companies and close corporations -- Farmers -- Fringe benefits -- Non-residents -- Capital gains tax -- Sections 24,24C, 24D, 24I, 24J -- Trading stock -- Other classes of taxpayers -- Lump-Sum benefits -- Tax avoidance -- Estates -- Trusts -- Employees' tax provisional tax -- Donations tax -- Estate duty -- Value added tax -- Tax planning.