TAX Guide 2009

Article Index TAX Guide 2009 Important Note 2008/2009 Budget Review Normal Rates of Tax Tax Rebates and Threshold Deductions Fringe Benefits Taxation of Lump Sums Provisional Tax PAYE and SITE Companies and Close Corporations Trusts Personal Service Companies Small Business Corporations Farming Income Capital Gains Tax Value Added Tax Donations Capital Incentive Allowances Residence Based Tax Exchange Control Non-Residents Estate Duty Transfer Duty on Immovable Property Wear and Tear Allowances Retention of Records SARS Interest Rates Prime Bank Overdraft Rates Comparative Tax Rates Page 5 of 29 Tax Rebates and Threshold Tax Rebates   2008 2009 Primary Rebate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . R 7 740 R 8 280 Additional Rebate (Applicable to taxpayers 65 years and older) . . . . . . . . . . R 4 680 R 5 040   Tax Threshold   2008 2009 Primary Rebate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . R 7 740 R 8 280 Additional Rebate (Applicable to taxpayers 65 years and older) . . . . . . . . . . .  R 4 680 R 5 040 << Prev - Next >>