Summary
The 2012 edition of Juta's Compendium of Tax Legislation examines the amendments to South African tax law through a new lens. All amendments in terms of the Taxation Laws Amendment Act and taxation Laws Second Amendment Act (Acts 24 and 25 of 2011) are incorporated in the 2012 Compendium. Information relating to the coming into operation (date and additional data supplied in the Acts) of each specific provision of Acts 24 and 25 of 2011 is provided as part of the annotation in respect of the section, subsection or paragraph affected by it. in Volume I, tax legislation has been consolidated by incorporating the 'prelex' (legislation in force before recent amendments come in to operation) and 'pendlex' (pending legislation that comes into operation after 1 April 2012). The text is clearly differentiated by the use of shading to indicate the prelex and pendlex, and effective dates have also been added into the text, further enhancing the reader's understanding of the relevant changes. Tax practitioners are therefore able to read and interpret the changes to tax laws, and to understand the impact of future legislation. In Volume 2, the editors have created a table of contents - arranged by section in the Act as well as numerically - in respect of each subdivision found in the volume. This will assist readers in their search for specific information. Volume 3 contains an updated and expanded case digest.
Summary
The 2012 edition of Juta's Compendium of Tax Legislation examines the amendments to South African tax law through a new lens. All amendments in terms of the Taxation Laws Amendment Act and taxation Laws Second Amendment Act (Acts 24 and 25 of 2011) are incorporated in the 2012 Compendium. Information relating to the coming into operation (date and additional data supplied in the Acts) of each specific provision of Acts 24 and 25 of 2011 is provided as part of the annotation in respect of the section, subsection or paragraph affected by it. in Volume I, tax legislation has been consolidated by incorporating the 'prelex' (legislation in force before recent amendments come in to operation) and 'pendlex' (pending legislation that comes into operation after 1 April 2012). The text is clearly differentiated by the use of shading to indicate the prelex and pendlex, and effective dates have also been added into the text, further enhancing the reader's understanding of the relevant changes. Tax practitioners are therefore able to read and interpret the changes to tax laws, and to understand the impact of future legislation. In Volume 2, the editors have created a table of contents - arranged by section in the Act as well as numerically - in respect of each subdivision found in the volume. This will assist readers in their search for specific information. Volume 3 contains an updated and expanded case digest.
