Juta's compendium of tax legislation 2015
By: compiled and edited by Juta's Law Editors
Edition: Seventh edition.
Publisher: Juta
Published: 2015
Place of publication: Claremont [Cape Town]
Language: eng
ISBN-13: 9781485107446; 9781485107415; 9781485107439
Subjects: Taxation; Law and legislation; Value-added tax; South Africa
Other titles: Tax legislation 2015
Description: The 2015 edition of Juta's compendium of tax legislation examines the amendments to South African tax law through a new lens. In volume 1, Juta law editors have consolidated the tax legislation by incorporating the prelex (legislation in force before recent amendments come in to operation) and pendlex (pending legislation that will only come into operation after 1 April 2012). The text is clearly differentiated by the use of shading to indicate the prelex and pendlex, and effective dates have also been added into the text, further enhancing the reader's understanding of the relevant changes. Tax practitioners are therefore able to read and interpret the changes to tax laws, and to understand the impact of future legislation. In volume 2, 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.
Notes: In collaboration with the South Africa Institute of Tax Professionals (SAIT).

"Volume 1 updated as at 1 January 2015 ; volume 2 updated as at 1 January 2015."--Book cover.
Table of contents: title: v. 1. Income Tax Act; title: Value-Added Tax Act; title: Tax Administration Act; title: Employment Tax Incentive Act; title: Estate Duty Tax; title: Transfer Duty Act; title: Rates of Normal Tax; title: Monetary thresholds and rebates subject to periodic change; title: Case digest; title: v. 2. Income Tax Act - Supplementary material; title: Value-Added Tax Act - Supplementary material; title: Tax Administration Act - Supplementary material; title: General - Explanatory memoranda on 2014 Tax bills.