Hedron - Publishers of Notes on SA Income Tax

About
NOTES ON SOUTH AFRICAN INCOME TAX

To order, please use our order form accessible here.

New Hard Copy and Electronic Edition

  • The book contains detailed commentary and examples illustrating the existing and new tax law provisions. Our aim is to explain South African tax law in a simple and clear manner in order to save you time and help you understand both the existing and new tax law provisions easily. Many explanations and examples have been reworked in the new book.
  • The most notable tax law amendments for 2026 include changes to the following provisions:
    • Fringe benefits
    • Retirement funds
    • Attributions rules & trusts
    • Equity instruments & tax restructuring
    • Third-party backed shares
    • Groups and contributed tax capital
    • Controlled Foreign Companies
    • Foreign pensions
    • Interest income & expenditure
    • Capital allowances
    • Assessed losses
    • Corporate rules
    • Dividends tax
    • CGT
    • Various VAT provisions
    • Principles arising from new tax cases
    • Discussions of new interpretation notes and SARS rulings
    • Planning points
  • Phillip Haupt's knowledge of business and tax law, gained over a period of 46 years, is invaluable to the explanation of the tax law principles in the book. Elke Haupt, who has been a co-author for the last 5 years, brings a fresh perspective to many of the principles and explanations.
  • In our experience this commentary has assisted interpretation and informed changes in legislation and the examples clearly illustrate the tax principles and provisions discussed.
  • We thank all our readers and subscribers who have helped us over the many years with questions, comments and suggestions. This has helped us to create a better book each year.
  • The book is expected mid-January 2026.
Prices

Hard copy (inclusive of VAT and delivery charges)

R1 950

Electronic edition (inclusive of VAT)

R1 950

Bundle *
* [includes both the hard copy and electronic edition (includes VAT and delivery charges where applicable)]

R3 600

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