Hedron - Publishers of Notes on SA Income Tax

About
NOTES ON SOUTH AFRICAN INCOME TAX

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 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.
Prices

Hard copy (inclusive of VAT and delivery charges)

R1 565

Electronic edition (inclusive of VAT)

R1 565

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

R3 000

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