Graded Questions on Income Tax in SA 2021

The questions are based on the Income Tax Act 1962, the Tax Administration Act 2011, the Value-Added Tax Act 1991, the Estate Duty Act 1955 and the Transfer Duty Act 1949 incorporating amendments up to and including the Rates and Monetary Amounts and Amendment of Revenue Laws Bill. It does not include amendments as proposed for in the Taxation Laws Amendment Bill of 2017 and the Tax Administration Laws Amendment Bills. Certain questions from the South African Institute of Chartered Accountants’ past qualifying examination papers have been included and adapted with its permission. Suggested solutions are also available, but only to those institutions prescribing this book.