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Keywords: Capital gains tax
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Journal Articles
Determining a taxable capital gain or an assessed capital loss: some problems
Available to Purchase
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2007) 15 (1): 35–50.
Published: 01 April 2007
...L. Olivier Despite the South African legislature’s intention to introduce capital gains tax (CGT) as a simple and clear tax, it is an extremely complex tax. Several provisions of both the Eighth Schedule to the Income Tax Act 58 of 1962 and the Act itself have to be taken into account...
Journal Articles
Attempting to limit the attribution of capital gains
Available to Purchase
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2003) 11 (1): 221–242.
Published: 01 April 2003
... a structured approach in the consideration of the intention of the legislature. © MCB UP Limited 2003 Woulidge Distribution Capital gains tax Ovenstone Anti‐avoidance Interest‐free loans Attribution Attempting to limit the attribution of capital gains C West Department of Accounting...
Journal Articles
The court decision in the case of Woulidge ‐ A practical application
Available to Purchase
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2002) 10 (1): 259–294.
Published: 01 April 2002
.... A conclusion is drawn regarding the practicality of applying Woulidge in the light of the examples. © MCB UP Limited 2002 Woulidge Joss limits trusts Estate planning Interest‐free loans Attribution distribution Capital gains tax anti‐avoidance The court decision in the case of Woulidge...
