Notes on South African income tax 2007 (incorporating legislation up to 30 November 2006 including the 2006 Revenue Laws Amendmends and 2006 Revenue Laws Second Amendmends)
Title:
Notes on South African income tax 2007 (incorporating legislation up to 30 November 2006 including the 2006 Revenue Laws Amendmends and 2006 Revenue Laws Second Amendmends)
Author:
Huxham, Keith.
ISBN:
9780620378000
Personal Author:
Edition:
26th ed.
Publication Information:
Roggebaai [South Africa] : H & H Publications, [2007]
Physical Description:
738 pages ; 30 cm
General Note:
Includes indexes.
Contents:
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. Recreational clubs & public benefit organisations -- 11. Trading stock -- 12. Assessed losses -- 13. Farming -- 14. Companies & close corporations -- 15. Dividends & STC -- 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. 2006 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: Average exchange rates -- K: Other.
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