The Capital gains tax - Implications of holding limited interests in property

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dc.contributor.authorJooste, R D
dc.contributor.authorRoeleveld, J J
dc.date.accessioned2015-12-14T10:20:45Z
dc.date.available2015-12-14T10:20:45Z
dc.date.issued2002
dc.date.updated2015-12-14T10:10:44Z
dc.description.abstractFor the purposes of capital gains tax (CGT) an 'asset' includes 'property of whatever nature, whether movable or immovable, corporeal or incorporeal...' and 'a right or interest of whatever nature to or in such property'.1 It is clear from this definition that an 'asset' includes limited interests in property that are real rights such as bare dominium, a usufruct, a fiduciary interest, a right of usus, a right of habitatio and grazing rights, as well as personal rights such as the right to income from a trust and the right to occupy trust property. In this article an attempt is made to clarify the position regarding the impact of CGT on the disposal of these limited interests.en_ZA
dc.identifier.apacitationJooste, R. D., & Roeleveld, J. J. (2002). The Capital gains tax - Implications of holding limited interests in property. <i>Acta Juridica</i>, http://hdl.handle.net/11427/15818en_ZA
dc.identifier.chicagocitationJooste, R D, and J J Roeleveld "The Capital gains tax - Implications of holding limited interests in property." <i>Acta Juridica</i> (2002) http://hdl.handle.net/11427/15818en_ZA
dc.identifier.citationJooste, R. D., & Roeleveld, J. (2002). Capital Gains Tax Implications of the Disposal of Limited Interests in Property. Acta Juridica, 86.en_ZA
dc.identifier.issn0065-1346en_ZA
dc.identifier.ris TY - Journal Article AU - Jooste, R D AU - Roeleveld, J J AB - For the purposes of capital gains tax (CGT) an 'asset' includes 'property of whatever nature, whether movable or immovable, corporeal or incorporeal...' and 'a right or interest of whatever nature to or in such property'.1 It is clear from this definition that an 'asset' includes limited interests in property that are real rights such as bare dominium, a usufruct, a fiduciary interest, a right of usus, a right of habitatio and grazing rights, as well as personal rights such as the right to income from a trust and the right to occupy trust property. In this article an attempt is made to clarify the position regarding the impact of CGT on the disposal of these limited interests. DA - 2002 DB - OpenUCT DP - University of Cape Town J1 - Acta Juridica LK - https://open.uct.ac.za PB - University of Cape Town PY - 2002 SM - 0065-1346 T1 - The Capital gains tax - Implications of holding limited interests in property TI - The Capital gains tax - Implications of holding limited interests in property UR - http://hdl.handle.net/11427/15818 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/15818
dc.identifier.vancouvercitationJooste RD, Roeleveld JJ. The Capital gains tax - Implications of holding limited interests in property. Acta Juridica. 2002; http://hdl.handle.net/11427/15818.en_ZA
dc.language.isoeng
dc.publisherJuta Lawen_ZA
dc.publisher.departmentDepartment of Commercial Lawen_ZA
dc.publisher.facultyFaculty of Lawen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.sourceActa Juridicaen_ZA
dc.source.urihttp://reference.sabinet.co.za/sa_epublication/ju_jur
dc.source.urihttp://reference.sabinet.co.za/sa_epublication/ju_jur
dc.titleThe Capital gains tax - Implications of holding limited interests in propertyen_ZA
dc.typeJournal Articleen_ZA
uct.subject.keywordscapital gains tax (CGT)en_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceArticleen_ZA
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