Value-Added Tax (VAT) / Madeleine Stiglingh -- Taxable income of business enterprises / Jan Venter -- Specific deductions and allowances / Cinzia Stedall -- Expenditure and allowances relating to capital assets / Jan Venter -- Capital gains tax / Annelize Oosthuizen assisted by Alta Koekemoer -- Partnerships / Lizelle Bruwer assisted by Alta Koekemoer -- Taxation of companies and close corporations / Sarina Mostert -- Turnover tax / Alta Koekemoer -- Tax avoidance and evasion / Sarina Mostert -- Taxation of trusts / Sarina Mostert -- Administrative procedures / Sarina Mostert.