Taxation frameworks -- Gross income -- Special inclusions -- Exempt income -- The general deduction formula -- Special deductions and assessed losses -- Capital allowances and recoupments -- Individuals -- Types of companies -- Taxable income of partners -- Trusts -- Non-residents -- Trading stock -- Sundry -- Farmers -- Retirement benefits -- Fringe benefits -- Pre-paid taxes -- Capital gains tax -- Donations tax -- Estate duty -- Value-added tax.