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Keywords: Disposal
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Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2002) 10 (1): 311–325.
Published: 01 April 2002
...J.S. Wilcocks; J.J. Strydom Liability for capital gains tax is determined in terms of the Eighth Schedule to the Income Tax Act 58 of 1962. According to the Eighth Schedule, the disposal of an asset is the event that triggers the liability for capital gains tax. It is therefore imperative to know...
