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Income tax and capital gains tax in South Africa : law & practice

Author: R C Williams; C Louw
Publisher: Durban : Butterworths, 2001.
Edition/Format:   Print book : English : 3rd edView all editions and formats
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Additional Physical Format: Online version:
Williams, R.C.
Income tax and capital gains tax in South Africa.
Durban : Butterworths, 2001
(OCoLC)622529676
Document Type: Book
All Authors / Contributors: R C Williams; C Louw
ISBN: 0409115444 9780409115444
OCLC Number: 47057037
Notes: Revised edition of: Income tax in South Africa : law and practice / R.C. Williams. 2nd ed. c1995.
Description: viii, 852 pages ; 24 cm
Contents: 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.
Responsibility: R.C. Williams ; assisted by C. Louw.

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