{"product_id":"silke-south-african-income-tax-2026","title":"Silke: South African Income Tax 2026","description":"\u003ch4\u003eProduct Information \u003c\/h4\u003e\n\u003cdiv aria-controls=\"description\" aria-expanded=\"true\" aria-selected=\"false\" data-collapsible=\"true\" role=\"presentation\" id=\"tab-label-description\" data-role=\"collapsible\" aria-label=\"tab-label-description-tab1\" class=\"grpprod data item title active\" tabindex=\"0\"\u003e\n\u003ca id=\"tab-label-description-tab1\" data-toggle=\"switch\" class=\"data switch\" tabindex=\"0\"\u003e\u003c\/a\u003e\u003cstrong\u003edescription\u003c\/strong\u003e\n\u003c\/div\u003e\n\u003cdiv aria-labelledby=\"tab-label-description\" aria-hidden=\"false\" role=\"tabpanel\" aria-label=\"tab-label-description\" data-role=\"content\" id=\"description\" class=\"data item content\"\u003e\n\u003cdiv class=\"product attribute description ln-sq_toc\"\u003e\n\u003cdiv class=\"row\"\u003e\n\u003cdiv class=\"col-md-12\"\u003e\n\u003cdiv class=\"ln-sq_toc-desc\"\u003e\n\u003cp\u003eThe objective of this book is to simplify the understanding and application of tax legislation in a South African context for both students and general tax practitioners.\u003c\/p\u003e\n\u003cp\u003eThis work is updated annually with the latest legislation.\u003c\/p\u003e\n\u003cdiv aria-controls=\"additional\" aria-expanded=\"true\" aria-selected=\"true\" data-collapsible=\"true\" role=\"presentation\" id=\"tab-label-sq_toc-tab2\" data-role=\"collapsible\" aria-label=\"tab-label-sq_toc-title-tab2\" class=\"grpprod data item title active\" tabindex=\"0\"\u003e\n\u003ca id=\"tab-label-sq_toc-title-tab2\" data-toggle=\"switch\" class=\"data switch\" tabindex=\"0\"\u003e\u003c\/a\u003e\u003cstrong\u003eTable of Contents\u003c\/strong\u003e\n\u003c\/div\u003e\n\u003cdiv aria-labelledby=\"tab-label-sq_toc-tab2\" aria-hidden=\"false\" role=\"tabpanel\" aria-label=\"tab-label-sq_toc-tab2\" data-role=\"content\" id=\"additional\" class=\"data item content\"\u003e\n\u003cdiv class=\"product attribute sq_toc-tab2 ln-sq_toc\"\u003e\n\u003cdiv class=\"row\"\u003e\n\u003cdiv class=\"col-md-12\"\u003e\n\u003cdiv class=\"ln-sq_toc-desc\"\u003e\n\u003cp\u003eChapter 1: - General principles of taxation\u003c\/p\u003e\n\u003cp\u003eChapter 2 - Taxation in South Africa\u003c\/p\u003e\n\u003cp\u003eChapter 3 - Gross income\u003c\/p\u003e\n\u003cp\u003eChapter 4 - Specific inclusions in gross income\u003c\/p\u003e\n\u003cp\u003eChapter 5 - Exempt income\u003c\/p\u003e\n\u003cp\u003eChapter 6 - General deductions\u003c\/p\u003e\n\u003cp\u003eChapter 7 - Natural persons\u003c\/p\u003e\n\u003cp\u003eChapter 8 - Employment benefits\u003c\/p\u003e\n\u003cp\u003eChapter 9 - Benefits from South African retirement funds\u003c\/p\u003e\n\u003cp\u003eChapter 10 - Employees' tax\u003c\/p\u003e\n\u003cp\u003eChapter 11 - Provisional tax\u003c\/p\u003e\n\u003cp\u003eChapter 12 - Special deductions and assessed losses\u003c\/p\u003e\n\u003cp\u003eChapter 13 - Capital allowances and recoupments\u003c\/p\u003e\n\u003cp\u003eChapter 14 - Trading stock\u003c\/p\u003e\n\u003cp\u003eChapter 15 - Foreign exchange\u003c\/p\u003e\n\u003cp\u003eChapter 16 - Investment and funding instruments\u003c\/p\u003e\n\u003cp\u003eChapter 17 - Capital gains tax (CGT)\u003c\/p\u003e\n\u003cp\u003eChapter 18 - Partnerships\u003c\/p\u003e\n\u003cp\u003eChapter 19 - Companies and dividends tax\u003c\/p\u003e\n\u003cp\u003eChapter 20 - Companies: Changes in ownership and reorganisations\u003c\/p\u003e\n\u003cp\u003eChapter 21 - Cross-border transactions\u003c\/p\u003e\n\u003cp\u003eChapter 22 - Farming operations\u003c\/p\u003e\n\u003cp\u003eChapter 23 - Turnover tax system\u003c\/p\u003e\n\u003cp\u003eChapter 24 - Trusts\u003c\/p\u003e\n\u003cp\u003eChapter 25 - Insolvent natural persons\u003c\/p\u003e\n\u003cp\u003eChapter 26 - Donations tax\u003c\/p\u003e\n\u003cp\u003eChapter 27 - The deceased and deceased estate\u003c\/p\u003e\n\u003cp\u003eChapter 28 - Transfer duty\u003c\/p\u003e\n\u003cp\u003eChapter 29 - Securities transfer tax\u003c\/p\u003e\n\u003cp\u003eChapter 30 - Customs and excise duty\u003c\/p\u003e\n\u003cp\u003eChapter 31 - Value-added tax (VAT)\u003c\/p\u003e\n\u003cp\u003eChapter 32 - Tax avoidance\u003c\/p\u003e\n\u003cp\u003eChapter 33 - Tax administration\u003c\/p\u003e\n\u003cp\u003eChapter 34 - Tax morality, strategy and risk management\u003c\/p\u003e\n\u003cp\u003eAppendix A - Tax monetary thresholds\u003c\/p\u003e\n\u003cp\u003eAppendix B - Rates of tax and other information\u003c\/p\u003e\n\u003cp\u003eAppendix C - Travel allowance\u003c\/p\u003e\n\u003cp\u003eAppendix D - Expectation of life and present value tables\u003c\/p\u003e\n\u003cp\u003eAppendix E - Write-off periods acceptable to SARS\u003c\/p\u003e\n\u003ch4\u003eDetails \u003c\/h4\u003e\n\u003cp\u003e\u003cstrong\u003eISBN:  \u003c\/strong\u003e9780639018331\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e\u003cstrong class=\"ln-pub-label\"\u003eEdition\/issue:\u003cspan\u003e \u003c\/span\u003e\u003c\/strong\u003e\u003c\/strong\u003e2026\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003e\u003cstrong class=\"ln-pub-label\"\u003ePublished:\u003c\/strong\u003e December 2025\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan\u003e\u003cstrong class=\"ln-pub-label\"\u003ePublisher:\u003c\/strong\u003e LexisNexis South Africa\u003c\/span\u003e\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e","brand":"LexisNexis South Africa","offers":[{"title":"Default Title","offer_id":43016194556002,"sku":"9780639018331","price":1421.0,"currency_code":"ZAR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1279\/5591\/files\/w300h800_438e8e51-a998-47ac-aa7a-5425ca149372.jpg?v=1781243882","url":"https:\/\/elexacademicbookstore.co.za\/products\/silke-south-african-income-tax-2026","provider":"Elex Academic Bookstore","version":"1.0","type":"link"}