For 32 years Notes on South African Income Tax has been the leading tax textbook and tax reference book in South Africa. It has set the standard for others to follow and emulate. Additional material (such as the new chapter on Corporate restructurings, Mergers & Acquisitions) arises out of Phillip Haupt’s extensive tax consulting experience, and knowledge of what is important to tax practitioners and students alike. The following chapters have undergone extensive change: • Partnerships, companies and close corporations • Corporate restructurings, Mergers and acquisitions • Dividends, dividends tax & secondary tax on companies • Foreign income & non‐residents • Retirement benefits & planning • Miscellaneous provisions • Capital gains tax • Value‐added tax

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