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) -- Partnerships -- Companies and dividends tax (extract of the chapter: only basic principles) -- Companies: changes in ownership and reorganisations -- Cross-border transactions -- Farming operations -- Turnover tax system -- Trusts -- Insolvent natural persons -- Donations tax -- Deceased and deceased estate -- Transfer duty -- Securities transfer tax -- Customs and excise duty -- Value-added tax (VAT) -- 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 -- Appendix F. Subsistence allowance - foreign travel.