Country | |
Publisher | |
ISBN | 9781485107446 |
Format | HardBound |
Language | English |
Year of Publication | 2015 |
Bib. Info | Pb. 2vols (set) |
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The 2015 edition of Juta’s Compendium of Tax Legislation examines the amendments to South African tax law through a new lens. Appearing as a two-volume publication, the Compendium 2015 pack comprises the following legislative material.¬ Volume 1: The Income Tax Act, the Value-Added Tax Act, The Tax Administration Act and the Employment Tax Incentive Act again form part of Volume 1. In 2015 the Transfer Duty Act, the Estate Duty Act as well as the Case Digest, comprising tax cases from 2007 to 2014, are included in Volume 1. The Rates of Normal Tax and the Income Tax Monetary Thresholds and Rebates subject to Periodic Legislative Change are also included in this volume. ¬ Volume 2: Supplementary material to the Income Tax Act, the Value-Added Tax Act and the Tax Administration Act (Including Regulations, Interpretation Notes, Practice Notes and Binding General Rulings) are included in this volume. In addition, the editors have created a table of contents – arranged by section in the Act as well as numerically – in respect of each subdivision found in the volume. This will assist readers in their search for specifi c information. This volume also for the fi rst time, contains a list of relevant SARS Guides and other policy documents to facilitate further reading.