Capital Gains Tax in South Africa: Lessons from Australia?

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dc.contributor.author Cassidy, Julie en
dc.date.accessioned 2017-03-08T01:08:54Z en
dc.date.issued 2004 en
dc.identifier.citation South African Mercantile Law Journal, 2004, 16 (2), 164 - 195 en
dc.identifier.issn 1015-0099 en
dc.identifier.uri http://hdl.handle.net/2292/32083 en
dc.description.abstract In the budget review of 23 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. en
dc.description.uri http://home.heinonline.org/titles/Law-Journal-Library/South-African-Mercantile-Law-Journal/?letter=S en
dc.language English en
dc.publisher Juta Law Publishing en
dc.relation.ispartofseries South African Mercantile Law Journal en
dc.rights Items in ResearchSpace are protected by copyright, with all rights reserved, unless otherwise indicated. Previously published items are made available in accordance with the copyright policy of the publisher. Details obtained from http://www.sherpa.ac.uk/romeo/issn/1015-0099/ en
dc.rights.uri https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm en
dc.title Capital Gains Tax in South Africa: Lessons from Australia? en
dc.type Journal Article en
pubs.issue 2 en
pubs.begin-page 164 en
pubs.volume 16 en
dc.description.version VoR - Version of Record en
pubs.author-url http://www.journals.co.za/content/ju_samlj/16/2/EJC54102 en
pubs.end-page 195 en
pubs.publication-status Published en
dc.rights.accessrights http://purl.org/eprint/accessRights/RestrictedAccess en
pubs.subtype Article en
pubs.elements-id 551989 en
pubs.org-id Business and Economics en
pubs.org-id Commercial Law en
dc.identifier.eissn 1996-2185 en
pubs.record-created-at-source-date 2016-12-06 en


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