v. 1Introduction and interpretation -- Gross income -- Income and capital -- Special inclusions -- Residence and source -- Exempt income -- General deductions -- Special deductions and assessed losses -- Capital allowances and recoupments -- Individuals -- Fringe benefits -- Retirement benefits and the rating formula -- Employees' tax -- Provisional tax -- Partnerships -- Companies -- Definition of 'dividend' -- Dividends tax -- International tax -- Farming operations -- Trading stock -- Foreign exchange -- Instruments and interest-bearing instruments v. 2. Turnover tax system -- Tax avoidance -- Donations tax -- Trusts -- Capital gains tax (CGT) -- Insolvent and deceased estates -- Estate duty -- Estate planning -- Value-added tax (VAT) -- Customs duty -- Excise duty -- Tax administration -- Principles of tax policy design.-- v. 1 and v. 2. 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. -- Appencix G: policies. -- Table of cases. -- Special court cases. -- Table of provisions. -- Subject index.