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Keywords: Creation
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Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2002) 10 (1): 311–325.
Published: 01 April 2002
... Creation Ownership Disposal Transfer Extinction Variation The concept of disposal for the purposes of capital gains tax in South Africa JS Wilcocks Department of Taxation University of Pretoria JJ Strydom Attorney, Strydom Attorneys Pretoria Abstract Liability for capital gains tax is determined...
