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.

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.

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.

The new Conceptual Framework applicable to IFRS for SAICA students.

Practice Statement 1: Management Commentary

Practice Statement 2: Making Materiality Judgements

The objective of the authors and publishers of the book 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 2019. As far as income tax is concerned, most of the amendments apply to the 2020 year of assessment, that is, years of assessment ending on 28 February 2020 for persons other than companies, and financial years ending during the period of 12 months ending on 31 March 2020 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 2021 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.

Advanced Questions on SA Tax 5th 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. 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.

Tax Law: An Introduction deals with the fundamentals of income tax in a practical and clear manner that makes this book an ideal tool for tax teachers. Written for students, this much-needed textbook simplifies complex concepts and avoids unnecessary jargon as it explains the key objectives and principles of taxation. The book sheds light on contemporary South

African tax law and the most important tax cases. It covers the process of tax collection as well as the interpretation of tax legislation.

Tax Law: An Introduction is intended to ease the teaching and understanding of an often-daunting subject. The book includes a link to the relevant Acts for easy access by students.

Hiedie handboek is gebaseer op die opvoedkundige vereistes van die Suid-Afrikaanse Instituut van Geoktrooieerde Rekenmeesters vir toelating tot ATB (Aanvanlike Toets van Bevoegdheid (of in Engels “Initial Test of Competence” (ITC)) van die Kwalifi­serende Eksamen van die SAIGR. Dit bevat wysigings aan standpunte en wetgewing tot en met Junie 2018.

Introductory Questions on SA Tax 3rd edition is the first publication in the Questions on SA Tax series designed to provide comprehensive tutorial coverage to Taxation students. It 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.

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.

Questions on SA Tax 21st 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. 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.

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.

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.

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