I hold unit trusts as well as shares on the JSE. Must the market value on valuation date for CGT purposes be calculated as at close of business on 30 September 2001 or close of business on 1 October 2001?

SARS has published the market values to be used for securities on the JSE and for domestic unit trusts on this website. These were also published in Government Gazette 23037 of 25 January 2002. These market values are based on an average of the values for the five trading days before valuation date.​
Last Updated: 04/08/2014 2:51 PM     print this page
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