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Capital gains tax in South Africa : lessons from Australia?

Cassidy, Julie 2004, Capital gains tax in South Africa : lessons from Australia?, South African mercantile law journal, vol. 16, no. 2, pp. 164-195.

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Title Capital gains tax in South Africa : lessons from Australia?
Author(s) Cassidy, Julie
Journal name South African mercantile law journal
Volume number 16
Issue number 2
Start page 164
End page 195
Publisher Juta Law, Faculty of Law, University of South Africa
Place of publication Capetown, South Africa
Publication date 2004
ISSN 1015-0099
1996-2185
Summary In the budget review of23 February 2000, the South African Minister of Finance announced that a capital gains tax ('CGT') would be introduced into South Africa, the anticipated start date at that point being 1 April 2001. Pursuant to Taxation Laws Amendment Act 5 of 2001, a CGT of general operation was introduced into the South African Income Tax Act 58 of 1962 (the 'ITA 1962') through the insertion of the Eighth Schedule1, read together with s 26A of the Act. Section 26A is the charging provision that states that a person's taxable income included their 'taxable capital gain'. As discussed below, the start date was revised to 1 October 2001.
Language eng
Field of Research 180125 Taxation Law
HERDC Research category C1 Refereed article in a scholarly journal
Persistent URL http://hdl.handle.net/10536/DRO/DU:30002704

Document type: Journal Article
Collections: Law
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