Juta Law Editors, SAIT Compendium of Tax Legislation – 17th ed, Juta, 2028
 
ISBN: 9781485152163
 
About this publication:
"Published annually, this invaluable two-part (Volumes 1 and 2) reference work provides the content and tools you need to negotiate the complex tax landscape with confidence. The 2025 edition incorporates all promulgated legislative changes, as well as amendments envisaged in the 2024 Amendment Bills, as at 1 January 2025.
 
Juta’s Prelex and Pendlex present a comprehensive view of all tax legislation for enhanced legal research. The Other tax Acts (extracts) section includes extracts from earlier Amendment Acts that are still in operation, as well as the 2020 Covid-related Acts, as amended. A useful digest of tax cases from 2007 to 2024 is also included. Furthermore, the Tax in Practice aids allow readers to easily navigate content within the different tax Acts.
 
All secondary legislation, as well as supplementary material such as SARS General and Practice Notes, SARS Interpretation Notes and Binding Rulings have been incorporated in Volume 2."
 
Content:
VOLUME 1
Income Tax Act
Value-Added Tax Act
Tax Administration Act (including implementation, exclusions and dispute resolution rules)
Estate Duty Act
Transfer Duty Act
Securities Transfer Tax Act
Securities Transfer Tax Administration Act
Other tax Acts (extracts)
Case Digest
Tax-in-Practice aids containing:
Rates of Normal Tax
Monetary Ceilings, Maximum Amounts and Rebates subject to Periodic Legislative Change
Definitions Contained in the Income Tax Act, Value-Added Tax Act and Tax Administration Act
Summary of Regulations and Government Notices
Consolidated Status Overview of all International Treaties/Agreements
Summary of SARS General and Practice Notes
Combined Register for SARS Interpretation Notes
Combined Register for SARS Binding Rulings