Introductory Questions on SA Tax is the first of three publications in the Questions on SA Tax series designed to provide comprehensive tutorial coverage to taxation students. This book covers foundational topics typically dealt with in the first year of the study of tax at an undergraduate level.

This tutorial book includes questions and selected solutions on South African income tax and value-added tax. Up-to-date questions are graded, allowing students to develop their abilities at an introductory 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. Recommended for Undergraduate taxation students in their first year of the study of tax at universities, universities of technology and private HE institutions.

Introduction
• Chapter 1: Introduction to Taxation
Gross Income
• Chapter 2: Gross Income
Trade, Trading Deductions, Capital Allowances and
Recoupments
• Chapter 3: Specifi c Inclusions and Exemptions
• Chapter 4: General Deductions
• Chapter 5: Specifi c Deductions
• Chapter 6: Trading Stock and Capital Allowances
Capital Gains Tax
• Chapter 7: Capital Gains Tax
Individuals
• Chapter 8: Individuals Value-Added Tax
• Chapter 9: VAT Integration
• Chapter 10: Integrated Questions
Appendices
• Appendix A: Rates and Monetary Limits
• Appendix B: Life Expectancy Table
• Appendix C: Annuity Table

Undergraduate taxation students in their first year of the study of tax at universities, universities of technology and private HE institutions.