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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.
This book is extracted from the main work, Silke: SA Income Tax, mainly for use by second-year students seeing that they do not study all the topics addressed in the main Silke. The availability of this title prevents them from having to purchase the same work for two consecutive years, which is more focused and cost-effective.
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