Capital gains tax in South Africa

Thesis / Dissertation

2006

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http://hdl.handle.net/11427/42945
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thesis_law_2006_calson mark kenneth.pdf (1.86 MB)
Authors
Calson, Mark Kenneth
Supervisors
Emslie, Trevor
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University of Cape Town

Department
Centre for Law and Society
Faculty
Faculty of Law
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Abstract
Albert Einstein once said that the "hardest thing in the world to understand is the income tax"'. It is thus most appropriate that Capital Gains Tax ("CGT") has not been introduced into South African law as a separate tax but has rather been added to the Income Tax Act 58 of 1962 ("the Act") by means of an Eighth Schedule ("the Schedule"), with the effect that the levying, collection and administration of CGT al I take place in terms of the Act
Description
Keywords
Capital
tax
South Africa

Reference:

Calson, M.K. 2006. Capital gains tax in South Africa. . University of Cape Town ,Faculty of Law ,Centre for Law and Society. http://hdl.handle.net/11427/42945

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