1: Deemed Dividend: Section 8B of the Income Tax Act, 1962
2: Transactions in Credit Instruments which are Issued at a Discount
3: Valuation of Trading Stock with Special Reference to the Treatment of Overhead Excess and LIFO Reserves
4: Nominee Directors: Directors Fees
5: Section 105A of the Income Tax Act and Section 44A of the Sales Tax Act
6: Trading Stock: Consumable Stores, Spare Parts, Etc
7: Moratorium: Exemption from Stamp Duty or Transfer Duty Relating to the Transfer of Marketable Securities or Property or of Rights or Obligations Under Bonds Under a Scheme for the Rationalization of a Group of Companies and the Assessment of Companies in any such Group for Income Tax Purposes in Certain Circumstances
8: Deduction in Respect of Finance Charges in terms of Section 11(bB) of the Income Tax Act, 1962 (The Act)
9: Determination of Tax Attributable to... Taxable Income
10: Short-term Insurance Business: Contingency Reserve
11: Advances Paid or Payable to Directors of Companies (including Members of Close Corporations)
12: Allowance Granted in terms of Section 24 of the Income Tax Act
13: Allowance Granted in terms of Section 24 of the Income Tax Act (No. 58 of 1962, as amended)
14: Employees Tax Deductions in Respect of Amounts Payable to Directors of Companies (Including Members of Close Corporations)
15: Deduction in respect of Wear and Tear or Depreciation in terms of Section 11(e) of the Income Tax Act: Leased Machinery, Plant, Implements, Utensils and Articles (Including Vehicles and Equipment)
16: Deduction in terms of Section 12C of the Income Tax Act (The Act) in Respect of Certain Foundations or Supporting Structures
17: Taxation Implications of Bursaries and Scholarships (applies from commencement of years of assessment ended or ending on or after 1 January 1992 unless otherwise indicated)
18: Circumstances in which certain amounts received or accrued in relation to the disposal of listed shares are deemed to be of a capital nature: Section 9B of the Income Tax Act, 1962 (The Act)
19: Deduction in respect of Wear and Tear or depreciation in terms of Section 11(e) of the Income Tax Act: Machinery, Plant, Implements, Utensils and Articles (including Vehicles and Equipment) (excluding Leased Items as contemplated in Practice Note No. 15 dated 16 March 1992)
20: Transactions, Operations or Schemes for Purposes of Avoiding or Postponing Liability for or Reducing Amounts of Taxes on Income: Section 103 of the Income Tax Act, 1962 (the Act)
21: Registration of Inter Vivos Trusts
22: Deduction of Recurrent Expenditure Incurred by Public Companies
23: Taxation of Trusts and Trust Beneficiaries in terms of Section 25B of the Income Tax Act, 1962
24: Private Use of Motor Vehicle
25: Excessive Remuneration and Other Charges
26: Provision for Ship Repairs in terms of Section 14(1)(C) of the Income Tax Act
27: Game Farming
28: Secondary Tax on Companies: Section 64C of the Income Tax Act: Certain Amounts Distributed Deemed to be Dividends: Employer Contributions to Employees' Pension, Provident and Medical Funds
29: Salaries Paid to Members of Incorporated Accounting Practices
30: Farming Operations: Equalised Rates of Tax
31: Interest Paid on Moneys Borrowed
32: Valuation Of Stock: Nurserymen
33: Section 99 of the Income Tax Act: Attorneys
34: Sale of Immovable Property by the Executor of a Deceased Estate
35: Estate Duty: Bequest of Trust Income to Surviving Spouse: Trustee's Discretion: Deduction under Section 4(q) of the Estate Duty Act, 1955 (The Act)
36: Valuation of Trading Stock
37: Deduction of Fees Paid to Accountants, Bookkeepers and Tax Consultants for the Completion of Income Tax Returns
38: Exemption of Stamp Duty or Transfer Duty Relating to the Transfer of Marketable Securities or Property or of Rights or Obligations under Bonds in terms of a Scheme for the Rationalisation of a Group of Companies and the Assessment of Such Group of Companies for Income Tax Purposes in Certain Circumstances
39: Deduction in respect of Wear and Tear or Depreciation in terms of Section 11(e) of the Income Tax Act: Machinery, Plant, Implements, Utensils and Articles (Including Vehicles and Equipment) (Excluding Leased Items as Contemplated in Practice Note No. 15 Dated 16 March 1992)
40: Lump Sum Benefits Derived from a Pension or Provident Fund on Retirement
41: Stamp duty: Exemption from Stamp duty in terms of Item 15(3)(nA) of Schedule 1 to the Stamp Duties Act, 1968 (the Act), in respect of the Registration of Transfer of Marketable Securities resulting from Arbitrage Transactions
42: Processes of Manufacture, Processes similar to a Process of Manufacture and Processes not regarded as Processes of Manufacture or Processes similar to a Process of Manufacture
43: Treatment of Certain types of Policy Loans
44: Doubtful Debts: Exporters: Credit not Covered by Insurance
