Taxation 200 Summaries

A brief summary of turnover tax, the TAA specifically s102 and a selection of environmental taxes.

Summary of taxation on stock with a focus on recoupment values. Basic companies tax rates and dividend withholding tax.

A summary of a selection of special inclusions which do not meet the Gross Income definition but are specifically included, special exemptions are also discussed.

A summary of provisional tax requirements, procedures, and rules for businesses in South Africa

Summary of taxation calculation for an individual in South Africa based on 2017 legislation

A summary of the physical presence test for individuals and the gross income definition in its various elements.

A brief summary of taxation for farmers including special relief for drought in par 13.

A summary of allowable and specifically prohibited deductions from income tax

A summary of capital gains tax on the sale of assets including the sale of assets before the valuation date.

A summary of capital allowances allowed on equipment, machinery and buildings used for trade. S12E for small businesses also included.