000			01949nam a22002297a 4500
003			ZW-GwMSU
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008			170829b xxu||||| |||| 00| 0 eng d
020			_a9780409124910
020			_a0409124915
040			_cMSU
245	0	0	_aSilke : _bSouth African income tax 2017/ _cedited by M. Stiglingh
260			_aDurban: _bLexisNexis, _c2016
300			_a2 volumes
505	0		_aVolume 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.
650		0	_aIncome tax _zSouth Africa. _920788
650		0	_aIncome tax _xLaw and legislation _zSouth Africa
650		0	_aTaxation _xLaw and legislation _zSouth Africa _912126
700	1		_aSTIGLINGH, M. _eeditor
700	1		_aKOEKEMOER, A.D. _eeditor
942			_2lcc _cB
999			_c109096 _d109096