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Summary Special Inclusions - fully summarised notes R80,00
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  3. University Of Pretoria (UP)
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  5. BEL200 (BEL200)

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Summary Special Inclusions - fully summarised notes
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In-depth notes summarising 'Special inclusions' which one will use when calculating taxable income. These notes were made using the lecture notes and the SILKE textbook.

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  • August 4, 2022
  • 11
  • 2022/2023
  • Summary

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Special inclusions – gross income
SILKE CHAPTER 4

Step 1  Identify amounts that comply with the definition of gross income
- Specific inclusion amounts to include in ‘gross income’
- Why are there specific inclusions into gross income  amounts that appear to be
capital in nature but in fact still need to be included

Gross income:
In relation to any year or period of assessment, means –
a) In the case of any resident, the total amount, in cash or otherwise received or
accrued to or in favor of such resident; or
b) In the case of any person other than a resident, the total amount, in cash or
otherwise received or accrued to or in favor of such person within the Republic
- NB: during such year or period of assessment excluding receipts or accruals of a
capital nature




Gross income and income
Gross income  all receipts
Income  amount after deductions etc.

, Special inclusions:

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