SAICA Student Handbook 2025-2026 Volume 3

This volume contains tax legislation dealt with in courses covering the content required for the Initial Assessment of Competence (IAC) of SAICA.

It is updated annually with the latest legislation. The following Acts are included: the consolidated Income Tax Act, 58 of 1962, Value Added Tax Act, 89 of 1991, Estate Duty Act, 45 of 1955, Transfer Duty Act, 40 of 1949, relevant sections of the Securities Transfer Tax Act, 25 of 2007, relevant sections of the Tax Administration Act, 28 of 2011.