Silke : South African income tax 2017/ edited by M. Stiglingh

Volume 1. Introduction and interpretation -- Gross income -- Income and capital -- Special inclusions -- Residence and source -- Exempt income -- General deductions -- Special deductions and assessed losses -- Capital allowances and recoupments -- Individuals -- Fringe benefits -- Retirement benefits and the rating formula --- Employees' tax -- Provisional tax -- Partnerships -- Companies -- Definition of 'dividend' -- Dividends tax -- International tax -- Farming operations -- Trading stock -- Foreign exchange -- Instruments and interest-bearing instruments -- Volume 2. Turnover tax system -- Tax avoidance -- Donations tax -- Trusts -- Capital gains tax (CGT) -- Insolvent and deceased estates -- Estate duty -- Estate planning -- Value-added tax (VAT) -- Customs duty -- Excise duty -- Tax administration -- Principles of tax policy design -- Volume 1 and Volume 2. Appendix A: Tax monetary thresholds -- Appendix B: Rates of tax and other information -- Appendix C: Travel allowance -- Appendix D: Expectation of life and present value tables -- Appendix E: Write-off periods acceptable to SARS -- Appendix F: Subsistence allowance -- foreign travel -- Appendix G: Policies -- Table of cases -- Special court cases -- Table of provisions -- Subject index.