his handbook is based on the educational requirements of the South African Institute of Chartered Accountants for entry into Initial Test of Competence Examination of SAICA.

It contains changes to statements and legislation up to June 2018.

Packaged as Volume A1; A2; B; C1 and C2

The Tax Workbook has been designed to be used by students and lecturers, to provide the maximum benefit to each user. Each chapter deals with a specific topic or topics and the chapter contents progress from relatively easy questions to more difficult questions dealing with inte­grated problems.

This book was written with the specific purpose of combining in one concise volume the provisions of the Income Tax Act 58 of 1962 (the Act) as it applies to individuals.

The provisions of the Act regarding business activities are dealt with in a separate book, A Student’s Approach to Income Tax: Business Activities.

The questions in this book are grouped according to the various topics covering the different stages of the audit process.

To enhance the value of the book and to make it more useful, it was decided to include answers to all the questions in the text.

Advanced Questions on SA Tax 4th edition is the third and final publication in the Question on SA Tax series designed to provide comprehensive tutorial coverage to taxation students. 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.

This book was written with the specific purpose of combining in one concise volume the provisions of the Income Tax Act 58 of 1962 (the Act) as it applies to business activities.

The provisions of the Act regarding natural persons are dealt with in a separate book, A Student’s Approach to Income Tax: Natural Persons.

Questions on SA Tax 20th edition is the second publication in the Questions on SA Tax series designed to provide comprehensive tutorial coverage to taxation students. This book covers 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.

The purpose of this book is to set out the basic principles and conceptual issues of the International Financial Reporting Standards (IFRS).

Introductory Questions on SA Tax is the first of three publications in the Questions on SA Tax series designed to provide comprehensive tutorial coverage to taxation students. This book covers foundational topics typically dealt with in the first year of the study of tax at an undergraduate level.

This tutorial book includes questions and selected solutions on South African income tax and value-added tax. Up-to-date questions are graded, allowing students to develop their abilities at an introductory level.

Each chapter deals with a specific topic or topics and the chapter contents progress from relatively easy questions to more difficult questions dealing with integrated problems.

This book provides a thorough analysis of the state of collective bargaining in South Africa today. Drawing on extensive empirical research, it examines the processes which have shaped the collective bargaining system, as well as identifying some crucial questions hanging over its future. Collective bargaining is approached from legal, sociological, economic and historical perspectives, thereby giving a multifaceted view of the system.

While the country's unique history may have left trade unions and bargaining councils in a position of relative strength, it is argued that global market forces - manifested in trends towards non-standard employment and other changes in the job market undermining traditional bargaining relationships - pose a serious threat to these institutions. Trade unionists acknowledge that new strategies are needed to meet these challenges, and many employers see the value of stable bargaining relationships.

The book considers empirical data and initiatives developed by trade unions and employers around the world and raises some policy options that might be considered in seeking a way forward. Ultimately it is up to the parties to debate and negotiate improvements to the legal institutions within which collective bargaining takes place. This book will go a long way to stimulating and informing the debate.

Taxation of Legal Costs in South Africa provides clear and practical guidance on taxation of costs, which will assist in determining reasonable costs in line with the existing legal system. Taxation is about the quantification of legal costs and therein lies the crux of any costs issue. The book explains how the process of taxation exercises control over costs that are legally recovered so that fees and costs are reasonable. Taxation of Legal Costs in South Africa identifies the key aspects of costs and all aspects of taxation. It records and integrates the practices, rules, tariffs and judgments of court to provide a practical resource. The discretion that is applied in taxing bills of costs and the principles relied upon in reviewing taxations are discussed extensively. The book analyses maximum tariffs that legal practitioners may charge, which have a significant impact on both the public and the legal profession. The author also offers practical suggestions for solutions to challenges that arise in practice.

A 5-book set containing the following books:

A Guide Through IFRS Part A [July 2012 edition]
A Guide Through IFRS Part B.1 [July 2012 edition]
A Guide Through IFRS Part B.2 [July 2012 edition]
2011/2012 SAICA Handbook Volume 2 - Auditing
2011/2012 SAICA Handbook Volume 3 - Accounting, Ethics And Circulars