1. Introduction -- 2. Gross income -- 3. Gross income -- special inclusions -- 4. Exempt income -- section 10 -- 5. The general deduction formula -- 6. Special deductions -- section 11 -- 7. Capital allowances and recoupments -- 8. Individuals -- 9. Partnerships -- 10. Close corporations -- 11. Trading stock -- 12. Assessed losses -- 13. Farming -- 14. Companies -- 15. Dividends -- 16. Residents & non-residents -- 17. Tax avoidance -- 18. Sharedealers -- 19. Miscellaneous provisions -- 20. Employment & fringe benefits -- 21. Individuals -- retirement benefits and planning -- 22. Employees tax and provisional tax -- 23. Administration, returns, assessment, objection and appeal -- 24. Donations tax -- 25. Outline & review of estate duty -- 26. Estate planning -- 27. The taxation of estates and trusts -- 28. Special taxpayers -- 29. Value-added tax -- 30. Capital gains tax -- 31. 2005 developments and cases.

Appendix A: Tax tables -- B: Rate of donations tax -- C: Travel & subsistence allowance rates -- D: Employer-owned motor vehicles -- E: Life expectancy table (table A) -- F: Annuity table (table B) -- G: Estate duty rates -- H: Employees & independent contractors -- I: Quick reference table -- J: List of designated countries -- K: Other.