About
NOTES ON SOUTH AFRICAN INCOME TAX

To order, please use our order form accessible here.

New Hard Copy and Electronic Edition

  • The book contains detailed commentary and examples illustrating the existing and new tax law provisions. Our aim is to explain South African tax law in a simple and clear manner in order to save you time and help you understand both the existing and new tax law provisions easily.
  • The most notable tax law amendments for 2021 include changes to the following provisions:
    • New tax rates, rebates and medical tax credits
    • Controlled foreign company provisions
    • Learnership agreements sunset clause
    • Set off of assessed loss provisions
    • Limitation of interest deduction provisions
    • Acquisition of assets in exchange for shares once again amended extensively
    • Corporate Rules amendments
    • New income tax section addressing the right to receive an asset in consequence of services rendered or to be rendered
    • New VAT section addressing temporary letting of residential property
    • COVID relief amendments to the Disaster Management Tax Relief Act
  • This edition includes many new summaries on the latest (2020 and 2021) tax cases.
  • Phillip Haupt’s knowledge of business and tax law, gained over a period of 41 years, is invaluable to the explanation of the tax law principles in the book.
  • In our experience this commentary has assisted interpretation and informed changes in legislation and the examples clearly illustrate the tax principles and provisions discussed.
  • We thank all our readers and subscribers who have helped us over the many years with questions, comments and suggestions. This has helped us to create a better book each year.
  • The book is expected mid-January 2022.
  • The electronic edition is expected in the third week of December 2021.
Prices

Hard copy (inclusive of VAT and delivery charges)

R1 300

Electronic edition (inclusive of VAT)

R1 300

Bundle *
* [includes both the hard copy and electronic edition (includes VAT and delivery charges where applicable)]

R2 300