Ultimate tax 3B summary

Summary of the treatment and calculation of allowances and deductions as set out in S8 of the income tax act.

Summary of the key details regarding the types of fringe benefits and how to value them, with reference to the 7th schedule of the income tax act, in simple language.

Well-structured summary on how to calculate employees tax and provisional tax, set out in the manner expected of us in assessments (displayed in the form of the relevant tax framework with notes for each line item for a clear picture.

In-depth summary on the recognition of Small business corporations (SBCs) and general theory on taxation of companies, as well as the examinable theory on dividends tax.

An in-depth summary of the examinable provisions of the VAT Act and relevant case laws, set out in simple language and a well-structured manner.

In depth summary of the man provisions in the income tax act regarding donations tax, including exemptions and valuations of limited interests such as usufructs, fiduciary interests and bare dominiums, set out in a step-by-step manner.

In depth summary on the estate duty framework and introduction to estate planning. Notes are colour coordinated and valuation sections are grouped with the corresponding property type and described in simple terms, so as to make sense of this relatively daunting topic.

In depth summary on tax avoidance as per the income tax act, as well as guidance relating to answer layout in theory questions. The examinable provisions of the tax administration act are summarised in a way so as to include the important ideas.