Gross income -- Exempt income -- General deduction formula -- Other deductions -- Capital allowances and recoupments -- Trading stock and assessed losses -- Foreign exchange -- Miscellaneous provisions -- Business entities -- Dividends, foreign dividends and dividends tax -- Individuals -- Fringe benefits, allowances and share gains -- Employees tax and provisional tax -- Retirement benefits and planning -- Investment income-residents and non-residents -- Capital gains tax -- Donations tax and estate duty -- Taxation of trusts and estates -- Estate planning -- Value-added taxation -- Tax avoidance, administration, objection and appeal -- Integrated questions.

Of Interest and benefit to: Undergraduate taxation students -- Postgraduate studentsstudying towards the CA(SA) professional designation conferred by SAICA -- Undergraduate and postgraduate students studying towards professional designations conferred by SAIT -- Key benefits: questions updated for the Taxation Laws Amendment Act and the Tax Administration Laws Amendment Act, 2014 -- The most recent professional examination questions administered by SAICA and SAIT -- An increased emphasis on integration across tax topics --

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