Juta's compendium of tax legislation 2015

Select an Action

Title:

Juta's compendium of tax legislation 2015

Author:

Juta's Statutes Editors.

ISBN:

9781485107446

9781485107415

9781485107439

Edition:

Seventh edition.

Physical Description:

2 v. ; 25 cm

General Note:

In collaboration with the South Africa Institute of Tax Professionals (SAIT).

Includes supplement with title: Rates and monetary amounts and Amendment of Revenue Laws Bill [B 10-2012]

Contents:

v. 1. Income Tax Act -- Value-Added Tax Act -- Tax Administration Bill -- Estate Duty Tax -- Transfer Duty Act -- Employment Tax incentive Act -- Case digest -- v. 2. Supplementary material to the Income Tax Act -- Value-Added Tax Act -- Estate Duty Act -- Transfer Duty Act -- Tax Administration Act.

Abstract:

The 2015 edition of Juta's compendium of tax legislation examines the amendments to South African tax law through a new lens. In volume 1, Juta law editors have consolidated the tax legislation by incorporating the prelex (legislation in force before recent amendments come in to operation) and pendlex (pending legislation that will only come into operation after 1 April 2012). The text is clearly differentiated by the use of shading to indicate the prelex and pendlex, and effective dates have also been added into the text, further enhancing the reader's understanding of the relevant changes. Tax practitioners are therefore able to read and interpret the changes to tax laws, and to understand the impact of future legislation. In volume 2, the editors have created a table of contents-arranged by section in the act as well as numerically - in respect of each subdivision found in the volume.

Corporate Subject:

South Africa. Income Tax Act, 1962.

South Africa. Value-Added Tax Act, 1991.

South Africa. Tax Administration Bill.

South Africa. Employment Tax Incentive Act, 2013.

Subject Term:

Taxation -- Law and legislation -- South Africa.

Value-added tax -- Law and legislation -- South Africa.

Added Corporate Author:

Juta's Statutes Editors.

Juta Law (Firm)

South African Institute of Tax Practitioners.

Copies:

Available:*

Library	Material Type	Item Barcode	Shelf Number	Copy	Status
Searching... 1:IIEMSA	1:GEN-BOOK	33168025773975	343.6804 J96 2015	1	Searching... Unknown
Searching... 1:IIEMSA	1:GEN-BOOK	33168025773876	343.6804 J96 2015	2	Searching... Unknown

Bound With These Titles

On Order

Summary

The 2015 edition of Juta's Compendium of tax legislation examines the amendments to South African tax law through a new lens. Appearing as a two-volume publication, the Compendium pack comprises the following legislative material. Volume 1: The Income Tax Act, the Value-Added Tax Act, the Tax Administration Act and the Employment Tax Incentive Act again form part of Volume 1. In 2015 the Transfer Duty Act, the Estate Duty Act as well as the Case Digest, comprising tax cases from 2007 to 2014, are included in Volume 1. The rates of normal tax and the income tax monetary thresholds and rebates subject to periodic legislative change are also included in this volume. Volume 2: Supplementary material to the Income Tax Act, the Value-Added Tax Act and the Tax Administration Act (including regulations, interpretation notes, practice notes and binding general rulings) are included in this volume. In addition, the editors have created a table of contents - arranged by section in the act as well as numerically - in respect of each subdivision found in the volume. This will assist readers in their search for specific information. This volume now also contains a list of relevant SARS guides and other policy documents to facilitate further reading. All amendments in terms of the Taxation Laws Amendment Bill 13B of 2014, the Tax Administration Laws Amendment Bill 14 of 2014 and the Rates and Monetary Amounts and Amendment of Revenue Laws Bill 12 of 2014 are incorporated in the 2015 Compendium. Information relating to the coming into operation (date and additional data supplied in the Acts) of each specific provision of these acts is provided as part of the annotation in respect of the section, subsection or paragraph affected by it.