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Capital Gains Tax - A Practitioneras Manual (Paperback, 2nd Revised edition)

Capital Gains Tax - A Practitioneras Manual (Paperback, 2nd Revised edition)

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The introduction of capital gains tax has completely changed the fiscal landscape in South Africa. In this new era, no contract (or variation of a contract), no business deal, no corporate reconstruction, no sale of investments, no waiver or reduction of a debt and no formation or variation of a trust should be entered into without careful appraisal of the capital gains tax consequences. This work is designed to meet the needs of attorneys, accountants, tax consultants, investment advisers, and other professionals. The manual explains, in depth and in detail, the conceptual basis and the practical implications of capital gains tax. The work includes a paragraph-by-paragraph commentary on the provisions of the Eighth Schedule and the Corporate Rules, including many practical illustrations of capital gains tax calculations. The second edition incorporates legislative amendments up to and including the Second Revenue Laws Amendment Act 34 of 2004. The commentary on the Eighth Schedule has been considerably expanded with the addition of many new practical examples. A detailed commentary on the Corporate Rules has been added, plus new chapters on foreign currency gains and losses, anti-avoidance provisions, and administrative requirements.

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