Capital Gains Tax was introduced into South African law on 1 October 2001. It is a radical departure from earlier rules in that, previously, gains of a capital nature were tax free. They will no longer be.

Capital Gains Tax is a new tax introduced into South African law on 1 October 2001. It is a radical departure form the past in that, previously, gains of a capital nature were tax free. They will no longer be. But it is also a complex tax to understand, monitor, plan for, compute and administer. And it affects everyone with assets, not only the super-wealthy; as well as everyone in the loop of financial or tax advice.

• Capital Gains Tax
• An introduction
• structure and key concepts
• disposal
• disposal proceeds
• base cost
• exclusions
• roll
• overs
• capital losses
• attribution and value shifting
• compliance with CGT returns
• special taxpayers
• planning