Income tax and capital gains tax in South Africa : law & practice /
R.C. Williams ; assisted by C. Louw.
- 3rd ed.
- Durban : Butterworths, 2001.
- viii, 852 pages ; 24 cm
Revised edition of: Income tax in South Africa : law and practice / R.C. Williams. 2nd ed. c1995.
Includes bibliographical references.
1. Income tax in perspective -- 2. The sources of income tax law and the interpretation of tax legislation -- 3. The legislative scheme and cardinal features of the South African income tax system -- 4. Source -- 5. Receipts and accruals -- 6. Income, the general concept -- 7. Trading or carrying on business -- 8. Schemes of profit-making -- 9. Statutory inclusions in gross income -- 10. Exempt income -- 11. Income or capital nature of receipts and accruals -- 12. Deductions -- general principles -- 13. Specific statutory deductions and allowances and non-personal rebates; trading stock; assessed losses -- 14. Dividends -- 15. Individuals -- 16. Partnerships, clubs, societies and associations -- 17. insolvent and deceased estates -- 18. Trusts -- 19. Companies, close corporations and bodies corporate under the Sectional Titles Act -- 20. Residence -- 21. Mining -- 22. Insurance -- 23. Special statutory provisions -- 24. General provisions: administration; assessment; objections and appeal; review of Commissioner's descretionary powers -- 25. Employees' tax (PAYE and SITE) and provisional tax -- C26. Donations tax -- 27. Fringe benefits -- 28. Farming -- 29. Tax avoidance and evasion -- 30. Capital gains tax -- 31. Constitutional aspects of income tax -- Appendix A: current rates of tax.
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Income tax--Law and legislation--South Africa. Capital gains tax--Law and legislation--South Africa. Capital gains tax--Law and legislation. Income tax--Law and legislation. Einkommensteuerrecht