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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.

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