Graded questions on income tax in South Africa, 2017
Title:
Graded questions on income tax in South Africa, 2017
Author:
Mitchell, K. I., compiler.
ISBN:
9780409124897
9780409125054
Edition:
Thirty-eighth edition.
Physical Description:
vii, 709 pages ; 24 cm
General Note:
"The questions are based on the Income Tax Act 1962, the Tax Administration Act 2011, the Value-added Tax Act 1991 and the Estate Duty Act 1955 - incorporating amendments up to and including the Rates and Monetary Amounts and Amendment of Revenue Laws Bill 13 of 2016."
Contents:
Interpretation and disputes -- Gross income -- Residence and source -- Special inclusions -- Exempt income -- General deduction formula -- Particular deductions -- Incentive allowances -- Dividends and related issues --Natural persons -- Rebates -- Sole traders and partnerships -- Rating application and severance benefits -- Companies -- Farmers -- Fringe benefits -- Non-residents -- Capital gains tax -- Sections 24, 24C, 24D, 24I and 24J -- Trading stock -- Other classes of taxpayers -- Lump-sum benefits -- Tax avoidance -- Estates -- Trusts -- Employees' tax and provisional tax -- Donations tax -- Estate duty -- Value-added tax -- Tax planning.