ISBN 9798896922209
Author Haupt et al
Edition 2025

 

  • 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 and examples have been reworked.
  • The most notable tax law amendments for 2025 include changes to the following provisions:
    • Two-pot system for retirement funds
    • Taxation Laws Amendments 2024 – including
      • Foreign tax rebate on foreign capital gains
      • Loans to trusts
      • Further effects of ceasing South African residence
      • Limitation of use of assessed losses
      • Foreign currency gains and losses
      • Interest expenditure.
  • Phillip Haupt’s knowledge of business and tax law, and extensive consulting experience, gained over a period of 45 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.