|Author||Stiglingh et al|
The objective of the authors and publishers of the Silke: South African Income Tax 2021 is to provide a book that simplifies the understanding and application of tax legislation in a South African context for both students and general practitioners.
This edition is up to date with the amendments that were issued in Bill format or that were promulgated during 2020. As far as income tax is concerned, most of the amendments apply to the 2021 year of assessment, that is, years of assessment ending on 28 February 2021 for persons other than companies, and financial years ending during the period of 12 months ending on 31 March 2021 for companies. In this edition students are assisted in preparing for the qualifying examination of chartered accountants. All the discussions in the book that fall outside the 2022 syllabus of the Initial Test of Competence (ITC) are shaded in the headings of the relevant paragraphs. Students preparing for the Tax Professional qualification should, however, still include the shaded sections in their preparation.