CGT Values of Assets on 1 Oct 2001 (Kruger Rand Prices)

Kruger Rands are excluded from the definition of personal-use assets, and the base cost of these coins as at valuation date (1 October 2001) must be determined.

The ruling prices of these coins on 1 October 2001 were:

Should a taxpayer wish to ascribe other values to these coins as at 1 October 2001, the valuation must be motivated and be accompanied by documentary proof.