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TAXATION OF BUSINESS INCOME - CTAX11T

NQF level: Credits:
Module presented in
Purpose: Content: Gross income Special inclusions of gross income Exempt income The general deduction formula Foreign income Specific deductions Expenditure and allowances relating to capital assets Capital gains tax Partnerships Taxation of companies and close corporations Taxation of trusts Tax avoidance and evasion Administrative procedures Value-added tax (VAT)