TAX3702: Donations Tax
These notes provide the framework for donations tax, including the value of deemed and actual property; specific exemptions; general exemptions and additional notes and calculations.
TAX3702: Estate Duty Framework
The Estate Duty framework as prescribed by UNISA. Includes notes and calculations for value of property, deemed property, deductions, abatement, successive death rebate, etc. Additionally, all the tables applicable to Estate Duty are attached at the end of the document.
TAX3702: Case Law - Individuals
Case Law pertaining to the Gross Income and General Deductions of Individuals
TAX3702: Prepaid Tax
These notes provide calculations for provisional tax and employee's tax. For each calculation, a framework has been drawn up, explaining how each figure is calculated. In addition, there are notes and other theory throughout the document.
TAX3702: Capital Gains Tax
These notes provide steps to calculate both adjusted proceeds and base cost, notes on deemed disposals and exclusions from CGT.
TAX3702: Framework for the Calculation of Normal Tax Liability (Individuals)
The framework includes notes, and calculations on:
- Gross income including special inclusions, fringe benefits (including detailed calculations), allowances (including detailed calculations)
- Exempt Income
- General Deductions
- Specific Deductions
- Allowable Expenses
- Prohibited Deductions
- Retirement Fund Deduction
- Rebates and Credits
Also includes all relevant tables for normal tax
TAX3702: Lump Sums
Notes and calculations on how to calculate lump sum retirement benefits and lump sum withdrawal benefits.
Notes on amounts to be included in Taxable Income of non-residents and notes on theory