Advanced Questions on SA

is the third and final publication in the Question on SA Tax series designed to provide comprehensive tutorial coverage to taxation students. This book covers advanced topics and integrated questions. Its complementary publications, Introductory Questions on SA Tax and Questions on SA Tax, cover foundational topics and those typically dealt with in the study of tax at an undergraduate level.

This tutorial book includes questions and selected solutions on South African income tax, estate duty and value-added tax. Up-to-date questions are graded, allowing students to develop their abilities from an introductory to an advanced level.

A selection of tutorial solutions is included in the book, and solutions to all questions are provided to lecturers at prescribing institutions. Mark plans are allocated to solutions.

General and trading

Chapter 1: Capital Allowances and Recoupments

Chapter 2: Assessed Losses and Debt Benefits

Chapter 3: Financial Instruments

Chapter 4: Dividends, Foreign Dividends and Dividends Tax

Individuals

Chapter 5: Fringe Benefits, Allowances and Share Gains

Chapter 6: Employees’ Tax and Provisional Tax

Chapter 7: Retirement Benefits and Planning

Passive income and controlled foreign companies

Chapter 8: Investment Income – Residents and Non-Residents

Capital gains tax

Chapter 9: Capital Gains Tax

Wealth taxes

Chapter 10: Donations Tax and Estate Duty

Chapter 11: Taxation Of Trusts and Estates

Chapter 12: Estate Planning

Value-added tax

Chapter 13: Value-Added Tax

Administration

Chapter 14: Tax Avoidance, Administration, Objection and Appeal

Chapter 15: Integrated Questions

Chapter 16: Foundations

Appendices

Appendix A: Rates and Monetary Limits

Appendix B: Life Expectancy Table

Appendix C: Annuity Table

Note: Selected solutions are included at the end of each chapter.

Post graduate taxation students at universities, universities of technology and private HE institutions.