Fundamentals of South African Income Tax ~ Carpenter / Parsons / West

Fundamentals of South African Income Tax ~ Carpenter / Parsons / West

Large (A4) soft cover
Some highlighting and notes made by previous owner, but neat
Cover tearing on spine in places
Generally, good condition

"Fundamentals of South African Income Tax" by Carpenter, Parsons, and West (2015 edition) is a comprehensive academic resource that introduces readers to the principles, legislation, and practical application of income tax in South Africa. It is designed primarily for students and professionals seeking a clear understanding of how tax is calculated, administered, and interpreted within the South African context. The book covers key concepts such as gross income, exemptions, deductions, allowances, and taxable income, with detailed explanations of the Income Tax Act and its implications for both individuals and entities. Through structured examples and integrated questions, it guides readers through the mechanics of tax computation, including employment income, fringe benefits, capital gains, and tax credits. The authors emphasize clarity and accessibility, making complex tax rules understandable while maintaining academic rigor.