TAX4862 APPLIED TAXATION

Contains flashcards for all the relevant case laws applicable to TAX4861/4862.

This is a comprehensive summary of topics covered in applied taxation, specifically on Value Added Tax (VAT) in South Africa. The summary covers general rules for VAT, registration for VAT, accounting basis, time and value of supply, VAT levied, zero-rated supplies, and exempt supplies. It also includes detailed information on different types of supplies that are subject to VAT, including goods and services, imported goods and services, and financial services. The summary provides a useful guide...

Flash cards containing a summary of the most important tax court cases used in TAX modules.

Lecture notes on CGT

Lecture notes on Company distributions dividends

Lecture notes on corporate rollovers

Lecture notes on taxation donations

Lecture notes on Gross income court cases

Lecture notes on Individuals and assessed losses