SAICA STUDENTS HANDBOOK 2021-2022 (VOLUME 3)

Includes the consolidated Income Tax Act, 58 of 1962, Value-Added Tax Act, 89 of 1991, Estate Duty Act, 45 of 1955, Transfer Duty Act, 40 of 1949, Securities Transfer Tax Act, 25 of 2007 and Tax Administration Act, 28 of 2011, as well as ancillary legislation in respect of these Acts.The principal Acts have been updated to include all relevant instruments promulgated on or before 31 December 2018. At the time of sending to print the Taxation Laws Amendment Bill [B 38-2018], Tax Administration Laws Amendment Bill [B 39-2018] and the Rates and Monetary Amounts and Amendment of Revenue Laws Bill [B 37-2018] have been adopted by the National Assembly. The amendments have been incorporated into the above-mentioned principal Acts.