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Keywords: Interpretation of 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
... tax purposes Interpretation of capital gains tax legislation Meaning of proceeds for CGT-purposes Net capital gain Proceeds Taxable capital gain Unaccrued amounts paragraph 39A Unquantified amounts section 24M 1 Introduction The intention of the legislature in introducing capital gains tax ( CGT...
