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Income Tax in South Africa Commentary
Income Tax in SA is a comprehensive commentary on income tax and capital gains tax.
Edition/issue: 66
Published: March 2025
Publisher: LexisNexis South Africa
Income Tax in SA is a comprehensive commentary on income tax and capital gains tax.
This reference work covers all the legal principles of income tax, while incorporating a practical approach to tax solutions and tax planning. Also includes a synopsis of the current budget and tax proposals, as well as a table of cases and table of sections of the Income Tax Act. Updated on a regular basis to keep current with changes in legislation and case law, generally twice a year.
Available in print (looseleaf) and online format. Print includes updates for 12 months, thereafter updates are billed annually in advance. Online format must be added to a Lexis+ base package. Visit www.lexisnexis.co.za/lexisplus for more information.
Chapter 1 - South African Budget Review
Chapter 2 - Introduction
Chapter 3 - Interpretation
Chapter 4 - The taxes levied
Chapter 5 - Determination of taxable income
Chapter 5A - Income and capital
Chapter 6 - Capital gains tax
Chapter 7 - Special inclusions in gross income
Chapter 8 - Fringe benefits and expenditure allowances
Chapter 9 - Residence, source, CFC rules and foreign tax credits
Chpater 10 - Exempt income
Chapter 11 - General deductions from income
Chapter 12 - Special deductions
Chapter 13 - Dividends tax
Chapter 14 - Companies
Chapter 15 - Close corporations
Chapter 16 - Individuals
Chapter 17 - Partnerships
Chapter 18 - Estates, trusts and income arising from gratuitous events
Chapter 19 - Non-residents
Chapter 20 - Farming
Chapter 21 - Mining, Oil and Gas
Chapter 22 - Taxation of co-operatives
Chpater 23 - Taxation of ship and aircraft owners or charterers
Chapter 24 - Taxation of film owners
Chapter 25 - 24 Special provisions of the Act
Chapter 26 - Insurance business and benefits
Chapter 27 - Tax avoidance and reportable arrangements
Chapter 28 - Administrative provisions of the Act
Chapter 29 - Employees' tax and provisional tax
Chapter 30 - Donations tax
Double taxation agreements
Historical material and pending legislation
Index