This class was created by Brainscape user Julien Marchand. Visit their profile to learn more about the creator.

Decks in this class (19)

Individuals
What are the rebates for the 2012...,
What are the tax thresholds for t...,
List the specific inclusions for ...
85  cards
Employees Tax
What is the definition of remuner...,
What is employee s tax,
What is site
9  cards
Provisional Tax
Who pays provisional tax,
Who is exempted from be being a p...,
What are the payments for provisi...
9  cards
Individual Capital Gains
What is the basic calculation for...,
What is the capital gain tax rate...,
What is the aggregate capital gain
16  cards
Farming
What does the term farming operat...,
Does the farmer has to be owner o...,
How to you determine the taxable ...
35  cards
Trusts
What is a trust,
Who is the donor is a trust,
Who is the trustee in a trust
42  cards
Donations Tax
What is donations tax,
What is the rate of donations tax,
What are the steps in calculating...
24  cards
Estate Duty
Upon the death of a taxpayer a ne...,
What constitute a valid will,
What is marriage in community of ...
32  cards
Capital Allowances
Capital allowances groups of assets,
S12e small business corporations ...,
Recoupements sections
8  cards
Capital Gains Tax
Distinction in acquisition date a...,
Distinction in acquisition date a...,
Paragraph 27 proceeds expenditure
17  cards
Special Deductions
The 15 special deductions followi...,
S11 g leasehold improvements the ...,
S11 g leasehold improvements the ...
21  cards
General Deductions
The 14 prohibited deductions foll...,
Cc edgars stores ltd vs cir,
Cc de beers holdings pty ltd base...
28  cards
Gross Income
The definition of gross income is...,
What is the basic principle of re...,
What is the basic principle of th...
14  cards
VAT
The invoice basis applies to,
The definition of the invoice bas...,
Concerning the invoice basis of v...
73  cards
Special Inclusions
Leasehold improvements only inclu...,
If leasehold improvements are mad...,
Leasehold improvements are includ...
12  cards
Exempt Income
The 16 exempt incomes following t...,
S 10 1 q bursaries conditions for...,
S 10 1 o ii employment outside sa...
10  cards
Partnership
Provide some background on partne...,
What is a partnership,
What are the essential elements o...
16  cards
Tax Avoidance
There are two sections to anti av...,
Discuss tax avoidance and tax eva...,
What is the penalty for default o...
23  cards
Non-residents
How is a non resident taxed in so...,
What is the requirement for a non...,
Name the two case laws and their ...
20  cards

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Tax

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