Questions on SA Tax is the second publication in the Questions on SA Tax series designed to provide comprehensive tutorial coverage to taxation students. This book covers 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: Gross Income
• Chapter 2: Exempt Income
• Chapter 3: General Deduction Formula
• Chapter 4: Other Deductions
• Chapter 5: Capital Allowances and Recoupments
• Chapter 6: Trading Stock
Individuals
• Chapter 7: Individuals
• Chapter 8: Fringe Benefi ts, Allowances and Share Gains
• Chapter 9: Employees’ Tax
Capital Gains Tax
• Chapter 10: Capital Gains Tax
Wealth Taxes
• Chapter 11: Donations Tax and Estate Duty
Value-Added Tax
• Chapter 12: Value-Added Tax
• Chapter 13: Integrated Questions
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.

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