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. Many explanations have been reworked.
  • The most notable tax law amendments for 2023 include changes to the following provisions:
    • New tax rates, rebates and medical tax credits
    • New 27% tax rate for companies
    • Limitation of assessed losses for companies
    • New rules for share capital and contributed tax capital
    • Apportionment of interest exemption and annual allowance for CGT
    • Variable remuneration
    • Loan to company held by trust
    • Lay-by agreements
    • Corporate rules
    • Various VAT and Tax Administration Laws developments
    • New cases, important rulings and interpretation notes
  • Phillip Haupt’s knowledge of business and tax law, gained over a period of 43 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 2023.

Hard copy (inclusive of VAT and delivery charges)

R1 375

Electronic edition (inclusive of VAT)

R1 375

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

R2 500