Income Tax, Juta’s

Product Details:
Author(s):
Benetello, M ,
Davis, DM ,
Engels-Van Zyl, R ,
Mollagee, O ,
Roeleveld, J and
Urquhart, G
Year Published:
1999
Edition
Updatable loose-leaf
Type:
Print | Loose-leaf
Language:
English
About this publication
About this Publication
Juta’s Income Tax is unique in its approach and consists of four volumes. The publication provides section-by-section commentary on the Income Tax Act, 1962, combined with concise overviews and comprehensive cross-referencing to case law and other sources. The use of graphic aids, such as flowcharts and diagrams, and extensive examples, make the text accessible and easy to understand to the specialist as well as the occasional user.
Key Benefits
Comprehensive cross-referencing
Extensive examples
User-friendly layout, catering for the infrequent user as well as the daily user – the user can get directly to the appropriate text without having to wade through large amounts of irrelevant material
Extensive references to other tax works
Includes supplementary material such as SARS Interpretation Notes, Binding General Rulings and the text of the different types of international tax treaties/agreements
Content
Volume 1
Act and commentary, sections 1–17A
Volume 2
Act and commentary, sections 18–112
Schedules and commentary, First to Third Schedules
Volume 3
Schedules and commentary, Fourth to Eleventh Schedules
List of words and expressions defined in this Act
List of references to other Acts in Income Tax Act
Other Tax Acts (extracts)
Regulations and Notices
Rates
 
Practice Notes
Media Releases (summary)
General Notes
Table of Cases
Index
Volume 4
Interpretation Notes
International Tax Treaties/Agreements (overview)
Appendices
Volume 5 
International Tax Treaties/Agreements
 
 
Interest / Benefit to
 
Tax practitioners and consultants
Tax attorneys
Tax lecturers and students
Government departments
The South African Revenue Service
Accountants and chartered accountants
Banks and other financial institutions
Financial managers and advisers
Corporates
Company secretaries
Law libraries