This book covers advanced topics and integrated questions. Its complementary publications, Introductory Questions on SA Tax and Questions on SA Tax, cover foundational topics and those typically dealt with in the study of tax at an undergraduate level.

This tutorial book includes questions and selected solutions on South African income tax, estate duty and value-added tax. Up-to-date questions are graded, allowing students to develop their abilities from an introductory to an advanced level. A selection of tutorial solutions is included in the book, and solutions to all questions are provided to lecturers at prescribing institutions. Mark plans are allocated to solutions.

‘You only need to win a game by one point.’ – Jacques Nienaber after South Africa’s tournament opener against Scotland in the 2023 Rugby World Cup.

Little did the coach know that it would take three one-point games to propel the Springboks into the history books as four-time winners of the Webb Ellis Cup.

In 2017 the Boks looked punch-drunk as Jacques Nienaber and Rassie Erasmus watched them being overpowered by Ireland. The following year, the coaching duo took up the reins little more than 18 months before the 2019 RWC in Japan. And so began a journey that was to end in victory in the Stade de France six years later.

Twice the Glory goes deep inside the Bok story of that historic era.

Filled with drama, cheers and tears, it will have you on the edge of your seat as you relive each nail-biting moment. It’s all here: the Covid disruption, Siya Kolisi’s rise to the captaincy, Rassie in hot water over that video, injury blows and the emergence of new talent as they head off to France. The book also includes penetrating analysis and insights from the self-effacing Nienaber into how this team became the finest the world has seen.

A recurring theme is the friendship between Jacques and Rassie that goes all the way back to their university days, and why they decided to come home to South Africa to ‘turn things around’.

Business tycoon Patrice Motsepe is never shy to shake up the status quo. He has always followed his instincts to stay ahead of the curve. An icon of corporate South Africa, he is as much known for his leadership in the world of football as for his philanthropy.

He was a top lawyer when he followed his dream of being an entrepreneur, making a deal with Anglo American in the late 1990s that marked the beginning of a series of unique relationships which today define his African Rainbow Minerals empire. As the owner of Mamelodi Sundowns, he led it to becoming one of the most accomplished clubs in Africa. Then came the powerful seats of president at the Confederation of African Football and vice-president of FIFA, football’s global governing body, in 2021. Yet questions linger about his political ambitions because of his close links to the ANC and particularly his brothers-in-law, Cyril Ramaphosa and Jeff Radebe.

In this unauthorised biography, best-selling author and journalist Janet Smith mines public archives, academic papers and international media to find what lies behind this hugely successful, intensely private man, and what may lie ahead.

Facing internal rebellion and the threat posed by German troops on South Africa’s borders, Prime Minister Louis Botha and his deputy, Jan Smuts, led the Union Defence Force during the First World War. This first-of-a-kind volume investigates the wartime roles of these two legendary yet divisive historical figures.

Both men commanded in the field. The army they commanded gained resilience, experience and battle-hardiness, adapting to the conditions of the campaigns and the demands of the tasks. South Africa’s campaigns were complex and divergent, starting with the invasion of neighbouring German South West Africa, moving to East Africa, Egypt, Palestine and the devasting fighting at Delville Wood in France.

Behind Botha’s charming façade and Smuts’s stoic machine, were two very human, imperfect men. Together they provide a wonderful lens through which to examine the potent forces of the early 20th -century world and the country they hoped to forge. Myopic compatriots had constrained their plans, but it was the outbreak of war in 1914 that offered the most significant opportunities and brought the most adverse challenges.

They fought insurmountable odds and achieved great victories, at home and abroad, but also made startling errors and, ultimately, in classical fashion risked being crushed by the weight of the world they tried to create.

Dié diabetes-leefstylgids, wat oorspronklik in Engels verskyn het en waarvan meer as 40 000 eksemplare wêreldwyd verkoop is, is ’n onontbeerlike hulpmiddel vir enigiemand, van jonk tot oud, met Tipe 1- of Tipe 2-diabetes.

Sukkel jy dalk reeds met insulienweerstandigheid, metaboliese sindroom of prediabetes?

Slaan diabetes betyds hok met die leefstylwenke en maklike resepte in hierdie boek.

Uit die Beek gee al vir amper 100 jaar daaglikse geestelike leiding en inspirasie aan generasies van gelowiges, tog bly dit vars en relevant. Dit is steeds geskik vir persoonlike stiltetyd, huisgodsdiens én Bybelstudiegroepe. Vanjaar kom dit weer uit die pen van bekroonde skrywer en predikant Barend Vos.

In 2023 sit ons ons poging voort om die Bybel in vier jaar deur te lees. Ons lees uit Levitikus, Deuteronomium, I en II Konings, ’n klompie Psalms en Spreuke, die eerste deel van Esegiël, asook Daniël, Obadja, Jona, Miga, Nahum, Habakuk en Sefanja. In die Nuwe Testament lees ons uit Lukas, Galasiërs, Kolossense, I en II Petrus en Judas.

Groot momente in die kerkkalender, soos Lydenstyd en die Pase, Pinkster, Koninkrykstyd en Advent word in ag geneem.

She is the very thing he’s spent his whole life hunting. He is the very thing she’s spent her whole life pretending to be.

Only the extraordinary belong in the kingdom of Ilya—the exceptional, the empowered, the Elites.

The powers these Elites have possessed for decades were graciously gifted to them by the Plague, though not all were fortunate enough to both survive the sickness and reap the reward. Those born Ordinary are just that—ordinary. And when the king decreed that all Ordinaries be banished in order to preserve his Elite society, lacking an ability suddenly became a crime—making Paedyn Gray a felon by fate and a thief by necessity.

Surviving in the slums as an Ordinary is no simple task, and Paedyn knows this better than most. Having been trained by her father to be overly observant since she was a child, Paedyn poses as a Psychic in the crowded city, blending in with the Elites as best she can in order to stay alive and out of trouble. Easier said than done.

When Paeydn unsuspectingly saves one of Ilyas princes, she finds herself thrown into the Purging Trials. The brutal competition exists to showcase the Elites’ powers—the very thing Paedyn lacks. If the Trials and the opponents within them don’t kill her, the prince she’s fighting feelings for certainly will if he discovers what she is—completely Ordinary.

The ANC has ruled South Africa for three decades during which time the country has gone from the promise of the Rainbow Nation to disfunction and despair. In The Super Cadres, bestselling author Pieter du Toit examines this legacy from the early halcyon days through to the disappointment of the Ramaphosa presidency.

Du Toit asks key questions before coming to a critical observation and a damning conclusion:

• What was the state of the ANC when it took power?
• Was ANC failure inevitable? Did they inherit a country so stricken by apartheid that success was impossible?
• When did the first signs of misrule and corruption occur?
• How did each of the presidencies perform, from Mandela to Ramaphosa? What role did each play in the road to failure?
• What was President Cyril Ramaphosa doing to stop state capture while he was deputy president?

Du Toit concludes that at the very centre of ANC – and thus state - failure is ‘cadre deployment’ which the ANC adopted as official party policy under President Thabo Mbeki. He shows how, over time, the appointment of cadres at every level of government inevitably led to the (con)fusion of party and state, the spread of incompetence, and the dire corruption that ate into every part of the country once Jacob Zuma took over.

"John, I’m exhausted. I barely have energy to change my socks, never mind reimagine a new life for me or my family. I’ve been working around the clock – for less money – to keep my job . . . Everyone wants something from me, and you know what, pal, I’m depleted. I have nothing left to give."

This is what John Sanei has been hearing over the past year as we come to terms with our bewildering, ever-shifting post-Covid world. In Who Do We Become?, John maps out our strange, new world and lays down a path to reframe our thinking, to recognise our discomfort, to survive and thrive.

Infused with empathy and personal anecdote, the book is divided into three sections. In Part 1: ANGUISH, John explores how to courageously mourn the loss of our ‘normal’ preCovid world. Part 2: ABNORMAL, shows us how to understand this new environment and recognise that uncertainty is the new normal. And in Part 3: ADVENTURE, John provides a toolkit for us to forge out into the new world, to succeed and recognise the signs of rebirth and renewal.

How would you cope, suddenly not being able to talk, in a world that only knows how to communicate through speech? This story explores one woman's journey through this uncharted territory and her eventual victory through tenacity and faith.

Kim Ballantine’s profound and poignant description of her remarkable journey with voice loss and cancer is a humbling tribute to the resilience of the human spirit, the love of family and the faithfulness of God. Hot Tea and Apricots speaks directly to the courage center in each of us, calling us to stand in faith and trusting that God who sees what we cannot, is already lighting the path ahead even in the darkest of times. This book is for anyone of any gender, ethnicity or creed who is seeking a pathway to their own courage, through unthinkable pain, towards victory.

As heartbreaking, raw and painfully honest – and at times darkly humorous – as the memoir is, Hot Tea and Apricots is a triumphant story of hope and holding onto life.

Outback Western Australia, 1958.

For generations, the MacBrides have lived on a remote sheep station, Meredith Downs. A million arid acres, it’s an ocean of land, where the weather is a capricious god, and time still roams untamed.

One ordinary day, on a lonely road, under the unending blue sky, patriarch Phil MacBride swerves to avoid a kangaroo. In seconds the lives of the entire MacBride family are shattered. Instead of leaving wounds to heal, Fate comes for them yet again, in a twist of consequences that will cause one of them to lose their life, and another to sacrifice theirs for the sake of an innocent child.

Matt, the youngest MacBride, is plunged into a moral and emotional journey for which there is no map, no guide, as he is forced to choose between love and duty, sacrifice and happiness.

A sweeping novel of family and belonging, of compassion and hope, A Far-flung Life is the epic novel about people trying to do their best, each seeking shelter from the storm of life – and a powerful testament to the enduring strength of love.

What does it take to be an effective leader in today’s business world?

Mike Teke, the CEO of Seriti and well-known entrepreneur, has more experience than most as a leader. His opinion is heeded and followed by many. In The Future of Leadership is Collegiality, Mike shares some of his insights on leadership and the approaches that have made him successful. Indeed, it is a book that belongs on the desks of every existing and aspiring entrepreneur, CEO and manager.

Mike believes that ‘young leaders emulate and mimic experienced leaders – whether the habits they are copying are right or not so right. This happens because young leaders search for ways and means to be recognised, advance in their careers, or be seen as impressive leaders.’

He discusses concepts such as collegiality, fraternisation, ingratiation and self-respect, and illustrates his ideas with examples of South African and world leaders. On his own journey towards becoming a powerful leader, it was inculcated in him that one had to be ‘tough and ruthless’ in their approach to leading. However, times have moved on and the game has changed!

To be effective and deliver consistently in business, Mike has realised that collegiality is the way of the future. ‘There is no need to scream at others, bang tables or use foul language!’ He believes that collegiality works everywhere – as long as one is willing to lead effectively.

Improving the quality of your writing starts with rethinking your assumptions and developing healthier writing habits. This book will help you do both.

Become a Better Writer: How to Write with Clarity and Simplicity is a practical guide for those who wish to write more clearly and concisely. Drawing on their extensive experience as writers and editors, the authors discuss tools and tips for making your writing accessible and meaningful to your target audience.

The book is readable and engaging, covering different kinds of writing (including reports, essays, emails, novels and speeches) across a wide range of subjects. The examples discussed are derived from real-world material and are particularly relevant to the African context. The book will be especially useful to writers of non-fiction.

Kwezi Collector’s Edition 4 Issues 10-12 sees our team of heroes faces challenges they never could have predicted while Mpisi sets about establishing an anti-Super campaign…

Valuations, Mergers & Acquisitions deals with the valuation of businesses for the purpose of mergers and acquisitions transactions, shareholder exits, capital raising and initial public offerings and covers the key principles involved in valuing businesses as going concerns.

Features:

• Critical thinking boxes commenting on the consequences of market events or the actions of specific companies which help students to get to grips with the uncertainties and complexities of valuations.
• The gaps between financial regulations and actual business practices are highlighted, such as IFRS 3 in Chapter 19.
• A variety of end-of-chapter and self-assessment questions and tasks allows readers to apply what they are learning as well as to develop their professional confidence.

Valuations, Mergers & Acquisitions is relevant to senior undergraduate students taking modules in Valuations and Mergers and Acquisitions as part of Financial Management courses, MBA and MBL students, and SAICA seminar students. The book is also of practical use to corporate financiers and company executives who wish to clarify or research particular areas of concern in valuing a business in practice.

Written in the six weeks following the sudden death of Mat, Ferguson’s soul mate, Swift is a memoir that unfolds, breath by breath, as the narrator moves through shock, fury, unspeakable sorrow, and an almost mythic sense of responsibility to save the life of a Swift, which she rescued seven days before her beloved left Earth.

She somehow keeps the half-dead Swift alive through the blur of grief, but she has no real clue what she’s doing. Mat was the one who knew all about birds. He was the man with the heart of feathers who identified the rescue bird as a Little Swift when she brought it home. Mat told her many things about the bird: that it never touches the ground, that it eats, sleeps, drinks, and mates on the wing, and that it is a bird that can fly for up to two years without landing.

In the aftermath of his shocking departure, and all its absurd bureaucratic requirements, an unlikely long-distance Swift guide appears in Ferguson’s DMs on old Twitter. Her name is Hannah, a hardcore Swift activist from the UK. Ferguson is mesmerized by the Swift Queen’s ethereal beauty and the tattoos of Swifts across her back.

Mexican cooking, Mzansi-style!

In Mexico in Mzansi, chef Aiden Pienaar brings local flair to some traditional Mexican favourites. Like the ubiquitous taco, this cookbook is filled with a surprising array of flavours and influences to excite even the most experienced chefs and exhausted home cooks.

By thinking a little outside the box, and using South African ingredients and cooking techniques – boerie tacos and braaied corn, anyone? – Chef Aiden gives Mexican cuisine a Mzansi-style facelift.

From classics such as mole, refried beans and nachos, to innovations including Mexican chakalaka, chilli con carne vetkoek and sosatie tacos, these are recipes to inspire and delight. All are easy to follow and require minimal prep.

In addition, Chef Aiden will teach you to make your own tortillas and salsas, show you how to present tacos, enchiladas and quesadillas, as well as introduce you to different cooking methods, from braising and grilling to air-frying. That’s not to mention the array of delicious desserts to round off your meal, or the collection of margaritas to tantalise your tastebuds.

The English naturalist William Burchell set off from Cape Town in June 1811 to explore the flora and fauna of the vast southern African interior. Over a four-year period, and travelling in a custom-built ox wagon, he amassed an astonishing 63 000 specimens of plants, bulbs, insects, reptiles and mammals – many not previously documented for science – as well as over 500 paintings and illustrations.

While the outbound trek is well described in Burchell’s famous Travels in the Interior of Southern Africa, little has been published about the challenges and discoveries made on his return journey to Cape Town, from 1812–1815. This pioneering book traces the homeward leg of Burchell’s epic odyssey – through the arid northern Cape, the Great Karoo, the warravaged eastern Cape, and along the Eden-like southern Cape coast.

Drawing on primary and secondary sources, including Burchell’s letters, his handwritten records archived at the Royal Botanic Gardens, Kew and the detailed map he created to record his trek, the authors have crafted a thought-provoking and beautifully illustrated account that encompasses both the genius of the man and the natural history of the region that so intrigued him.

The 2018 independently published word-of-mouth hit featuring psychological suspense with an unforgettable twist, from the author of TikTok sensation It Ends With Us.

Lowen Ashleigh is a struggling writer on the brink of financial ruin when she accepts the job offer of a lifetime. Jeremy Crawford, husband of bestselling author Verity Crawford, has hired Lowen to complete the remaining books in a successful series his injured wife is unable to finish.

Lowen arrives at the Crawford home, ready to sort through years of Verity's notes and outlines, hoping to find enough material to get her started. What Lowen doesn't expect to uncover in the chaotic office is an unfinished autobiography Verity never intended for anyone to read. Page after page of bone-chilling admissions, including Verity's recollection of the night their family was forever altered.

Lowen decides to keep the manuscript hidden from Jeremy, knowing its contents would devastate the already grieving father. But as Lowen's feelings for Jeremy begin to intensify, she recognizes all the ways she could benefit if he were to read his wife's words. After all, no matter how devoted Jeremy is to his injured wife, a truth this horrifying would make it impossible for him to continue to love her.

Harry Potter se somervakansie is aaklig: nie net was dit die slegste verjaarsdag ooit nie, maar boonop verskyn ’n vreemde huiself genaamd Dobby om hom te waarsku om nie weer na die Hogwarts Skool vir Towerkuns en Heksery toe terug te gaan nie – vreeslike dinge gaan daar gebeur. En vreeslike dinge gebeur inderdaad. Dit is Harry se tweede jaar op Hogwarts en nuwe probleme wag op hom. Hy hoor vreemde fluisterstemme deur leë gange – en dan begin die aanvalle . . .

This tenth edition of Hockly’s Insolvency Law has been renamed Hockly’s Law of Insolvency, Winding-up and Business Rescue to reflect the changes to the three main fields that it discusses.

Features distinguishing this tenth edition include these:

• Developments over the last ten years since the previous edition are summarized, including the statutory changes and the decisions of the Constitutional Court and the Supreme Court of Appeal and leading decisions of the High Court.
• In particular, business rescue is now discussed in three chapters, and the company’s compromise with its creditors is discussed in its own separate chapter.
• The introduction encourages readers to consider the need for reforming insolvency law in the 21st century, to read the law with a critical and creative eye, and to ponder the policy choices to be made.
• Chapter 7 on uncompleted contracts has been rearranged, opening with a pigeonholing approach to analysing contracts, followed by a statement of the supporting common law and a discussion of a series of specific contracts analysed according to which of the contractants is now in sequestration or liquidation.
• The text is even more accessible, with extra explanation for readers with limited library access, and the book is available as an e-book.
• Learners with a strong visual sense are shown examples of diagrams and timelines to help analyse complicated sets of facts and apply complicated provisions to them. It is recommended that they should identify the debtor in red in their diagrams.

Twenty-five years ago, Tiger Woods achieved the greatest feat in golf history: the “Tiger Slam.” Now, for the first time, the award-winning author of Tommy’s Honor delivers a riveting account of Tiger at his most brilliant—dominating the game in a way we will never see again.

In 1997, as every schoolchild knows, Tiger Woods won the Masters by the largest margin in history, becoming the first Black player to win a major championship. Four years later, the world watches with breathless anticipation as he returns to Augusta National, aiming for a milestone no other golfer has ever achieved: four professional Grand Slam triumphs in a row.

In The Tiger Slam, Kevin Cook delivers a gripping, inside-the-ropes account of an astonishing streak of victories that left Woods’s rivals scrambling to keep up. Readers will hear from many of golf ’s biggest names—Tiger’s caddie, his coach, his opponents, his idols, and others, all offering fresh insight into the electrifying highs of his victories and the obstacles on and off the course that threatened his relentless pursuit of perfection.

We join Tiger at the beginning of his Slam: the 2000 US Open at Pebble Beach. In a notoriously grueling tournament designed to bring golfers to their knees, who could even dream of winning by a record margin of fifteen strokes? Tiger could. We follow him to the hallowed grounds of St. Andrews a few weeks later for the 2000 Open Championship, where he transforms his game to meet the singular demands of the links. Still only twenty-four, he leaves the Old Course as the youngest player ever to complete a career Grand Slam.

We proceed with Tiger to the 2000 PGA Championship at Valhalla, where he fights a spectacular Sunday duel with a player he grew up idolizing, ending with a playoff that changes the course of golf history. Finally, we return to legendary Augusta National, site of his record-breaking first major championship, to see if he can be the first to sweep all four majors. Dogged by reports of an early-season slump, facing a supposedly “Tiger-proofed” course, golf’s superstar tees off against his two fiercest adversaries in an unforgettable final round.

The Tiger Slam is the epitome of greatness in sport, a feat as exhilarating today as it was twenty-five years ago. In fact, it’s even more so, now that we know we’ll never see its like again—such dominance is unthinkable in modern golf’s era of parity. Kevin Cook invites us to close our eyes and remember a young champion at the peak of his powers: unmatched raw strength, single-minded focus, strategic genius, and utter fearlessness. The Tiger Slam takes readers behind the scenes in the thrilling months when Tiger Woods took an ancient game to new heights.

When a thoughtless tweet by Zelda la Grange unleashed a storm, she was asked: ‘Have you learnt nothing from Nelson Mandela?’ This book is her answer.

For years, she was the closest witness of Mandela’s interactions with people both famous and ordinary, and here she draws out his lessons on humility, respect, honesty, how to truly listen and what to do if you realise you have made a grave mistake, a lesson she herself had to learn the hard way.

After the runaway success of his Afrikaans memoir, Hoerkind, the contrarian journalist and writer Herman Lategan translated and updated his eventful life story to include material that did not appear in the original book.

Herman was conceived illegitimately one warm February night in 1964 in a boarding house in Cape Town. From an early age, he felt disposable, passed from one pair of unstable adult hands to the next, even ending up in an orphanage for a while.

At thirteen he was caught in the web of a cunning paedophile, a well-known Afrikaans newspaperman. Shortly after his eighteenth birthday, when his abuser had finished with him, Herman was unceremoniously dumped at the door of his alcoholic father. Conscription into the army and a dishonourable discharge followed.

During his teenage years, Herman befriended poets like Sheila Cussons, Tatamkhulu Afrika and Casper Schmidt, and later, in New York, he followed Andy Warhol in the street and partied with a ‘smorgasbord of social butterflies’.

Back in South Africa, Herman established himself as a journalist, but struggled with alcohol and drug addiction, and was homeless for a while. For many an employer, he became the nightmare they feared most.

Son of a Whore is a gripping account of loss, hardship and overcoming both; it will make you laugh and, at times, break your heart. You will despair at the cruelty of a world in which the marginalised are forsaken, but stand in awe at the extent of the goodness surrounding us, because, ultimately, people depend on each other.

An urgent and passionately argued call to action, The Unaccountables skilfully profiles the large corporations and private individuals who are all implicated in economic crime but have never been held to account. This book will anger many, who will now be able to put names and faces to those behind some of South Africa’s biggest corruption scandals, from apartheid to state capture.

Crucially, The Unaccountables focuses on 38 profiles detailing evidence of impunity and suggesting actions in each instance that could ensure accountability. Remember, South Africa is a wealthy country. The 2022 Africa Wealth Report estimates total private wealth in South Africa to be over $651 billion, more than R10 trillion. South Africa is home to more than twice as many high-net-worth individuals than any other African country. But these acts of violence, for that is what they are, by powerful individuals and corporations have driven millions into poverty.

In The Unaccountables, we meet them all, apartheid and war profiteers, the state capture profiteers, those who have profited from welfare, we meet the bankers and their banks who got away with laundering and profiteering, the auditors, complicit in economic crimes and, unsurprisingly, the bad cops. This book is led by research, data and years of investigation and, as such, is the most persuasive book to have been written about corruption in South Africa.

One of the editors, Hennie van Vuuren, is the author of the runaway international bestseller, Apartheid Guns and Money.