A Student’s Approach to Income Tax: Business Activities 2025
This book was written with the specific purpose of combining in one concise volume the provisions of the Income Tax Act 58 of 1962 as it applies to business activities.
The work is aimed at undergraduate students. It is updated annually and contains the latest legislation.
| ISBN | 9780639015392 |
| Author | L Bruwer , C Cass , Aletta Koekemoer , Cinzia Stedall , D Cucciolillo , A Oosthuizen |
| Publisher | LexisNexis South Africa |
| Variant | Printed |
| Published | 2025 |
Chapter 1 - Introduction
Chapter 2 - Value-Added Tax
Chapter 3 - Taxable income of business enterprises
Chapter 4 - Specific deductions and allowances
Chapter 5 - Expenditure and allowances relating to capital assets
Chapter 6 - Capital gains tax
Chapter 7 - Partnerships
Chapter 8 - Taxation of companies and company distributions
Chapter 9 - Turnover Tax
Chapter 10 - Tax avoidance and evasion
Chapter 11 - Taxation of trusts
Chapter 12 - Administrative procedures
- Appendices
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