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Farming income is subject to provisions of the First Schedule to the Incom...more
Effectively 1 October 2011, CGT applies to a resident’s worldwide asse...more
Trusts Taxable income &nbs...more
Applies if: •All shareholders or members throughout the year of assessment...more
Residence based taxation (section 1) From 1 March 2001 the “Re...more
Employer An employer is defined by the Fourth Schedule as being any pers...more
Who is a provisional taxpayer? • a person (other than a company) who de...more