Archive

Publications

  • Draft Comprehensive Guide to CGT (519 pages). This Guide is currently being updated and should be released in its final form during 2007
  • Comprehensive Guide to CGT
  • Transferring a primary residence from a company or trust - The window period for transferring a primary residence from a company (including a close corporation) or a trust terminated on 30 September 2002. SARS has compiled a further information document setting out the application of the law and addressing certain problem areas that arose since the passing of the enabling legislation.
  • Draft Comprehensive Guide - This 247 page draft guide was open for public comment until 14 February 2003..
  • CGT in South Africa - National Treasury Briefing on Rationale for Introduction, Inflation Indexing, etc. (Adobe Acrobat Document)
  • SARS and National Treasury's Response to the Representations Made (Adobe Acrobat Document)
  • SARS's Preliminary Response to the Representations Made (Adobe Acrobat Document)
  • Capital Gains Tax - Guide This preliminary guide was published with the 2000/2001 Budget before the implementation of CGT. Many of the principles proposed therein have since changed, and it should therefore not be relied upon as an accurate reflection of current CGT legislation. (Adobe Acrobat Document)

Legislation

  • Taxation Laws Amendment Bill, 2001 (To Incorporate the Taxation of Capital Gains). 
  • Explanatory Memorandum on the Taxation Laws Amendment Bill, 2001 Amended version
  • Memorandum oor die Wysigingswetsontwerp op Belastingwette, 2001  
  • Wysigingswetsontwerp op Belastingwette, 2001
  • Draft CGT Foreign Currency Regulations
  • CGT Draft Legislation - 2 March 2001 (Adobe Acrobat Document)
  • Draft Taxation Laws Amendment Bill 2001 (To Incorporate the Taxation of Capital Gains). (Adobe Acrobat Document)
  • Explanatory Memorandum on the Draft Taxation Laws Amendment Bill, 2001 (Adobe Acrobat Document) 
Last Updated: 07/01/2016 12:05 PM     print this page
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