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. Many explanations have been reworked.
The most notable tax law amendments for 2024 include changes to the following provisions:
New rates, rebates, transfer duty and allowances
Loans to trusts changes
Non-resident beneficiaries of trusts
Interest income & deductions - changes to provisions
Solar energy – allowances and rebate
Retirement funds changes
Contributed tax capital
Scientific or technological research and development
International transfer pricing & APAs
Multilateral instruments and double tax agreements
Debt forgiveness rule changes
Corporate rule changes
Foreign dividends changes
Foreign return of capital changes
CFCs - case law
Beneficial owners - Tax Administration Act
New dispute resolution rules
New relevant case law
Phillip Haupt’s knowledge of business and tax law, gained over a period of 44 years,
is invaluable to the explanation of the tax law principles in the book.
Elke Haupt brings a fresh perspective to many of the principles and explanations.
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 2024.
Hard copy (inclusive of VAT and delivery charges)
Electronic edition (inclusive of VAT)
* [includes both the hard copy and electronic edition (includes VAT and delivery charges where applicable)]