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Stein on Capital Gains Tax

Publication Language: English

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ISBN/ISSN: 060CAPGAINSYS
Published: January 27, 2001
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R1,455.75
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ISBN/ISSN: 9780409025439
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R1,490.42

Product details

A comprehensive commentary on capital gains tax including all relevant legislation. The print subscription includes a free mobile version as well as updates for 12 months (print and mobile).

Stein on Capital Gains Tax is an authoritative and indispensable guide to the complex field of capital gains tax. It provides an insightful, methodical analysis of the complex and sophisticated provisions of CGT. The emphasis throughout is on practical techniques for tax planning and incorporating CGT into workable commercial and personal wealth management strategies. It includes a comprehensive index, the full Eighth Schedule to the Income Tax Act, the text of amended or deleted provisions, extracts from the Income Tax, Tax Administration and Long-term Insurance Acts, as well as regulations, rulings, a case law summary and an informative newsletter. Updated on a regular basis to keep current with changes in legislation and case law.

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Table of contents

Introduction

Scope of the tax

Taxable gains and assessed losses

Deemed disposals

Time of disposal

Proceeds and base cost

Disregarded gains and losses

Primary residence

Trusts and estates

Anti-avoidance Provisions

Business and corporate issues

Admin and general provisions

Index

Legislation

Ancillary material