Eighth Schedule : Determination of Taxable Capital Gains and Assessed Capital Losses (Section 26A)

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Part I : General

Part II : Taxable Capital Gains and Assessed Capital Losses

Part III : Disposal and Acquisition of Assets

Part IV : Limitation of Losses

Part V : Base Cost

Part VI : Proceeds

Part VII : Primary Residence Exclusion

Part VIII : Other Exclusions

Part IX : Roll-Overs

Part X : Attribution of Capital Gains

Part XI : Company Distributions

Part XII : Trusts, Trust Beneficiaries And Insolvent Estates

Part XIII : (Repealed) Foreign Currency

Part XIV : Miscellaneous

 

[Eighth Schedule inserted by section 38 of the Taxation Laws Amendment Act, 2001 (Act No. 5 of 2001)]