Capital gains tax in South Africa

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dc.contributor.advisorEmslie, Trevor
dc.contributor.authorCalson, Mark Kenneth
dc.date.accessioned2026-03-06T11:41:30Z
dc.date.available2026-03-06T11:41:30Z
dc.date.issued2006
dc.date.updated2026-03-06T11:34:29Z
dc.description.abstractAlbert 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
dc.identifier.apacitationCalson, M. K. (2006). <i>Capital gains tax in South Africa</i>. (). University of Cape Town ,Faculty of Law ,Centre for Law and Society. Retrieved from http://hdl.handle.net/11427/42945en_ZA
dc.identifier.chicagocitationCalson, Mark Kenneth. <i>"Capital gains tax in South Africa."</i> ., University of Cape Town ,Faculty of Law ,Centre for Law and Society, 2006. http://hdl.handle.net/11427/42945en_ZA
dc.identifier.citationCalson, 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/11427/42945en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Calson, Mark Kenneth AB - 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 DA - 2006 DB - OpenUCT DP - University of Cape Town KW - Capital KW - tax KW - South Africa LK - https://open.uct.ac.za PB - University of Cape Town PY - 2006 T1 - Capital gains tax in South Africa TI - Capital gains tax in South Africa UR - http://hdl.handle.net/11427/42945 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/42945
dc.identifier.vancouvercitationCalson MK. Capital gains tax in South Africa. []. University of Cape Town ,Faculty of Law ,Centre for Law and Society, 2006 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/42945en_ZA
dc.language.isoen
dc.language.rfc3066eng
dc.publisher.departmentCentre for Law and Society
dc.publisher.facultyFaculty of Law
dc.publisher.institutionUniversity of Cape Town
dc.subjectCapital
dc.subjecttax
dc.subjectSouth Africa
dc.titleCapital gains tax in South Africa
dc.typeThesis / Dissertation
dc.type.qualificationlevelMasters
dc.type.qualificationlevelLLM
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