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Capital gains tax in South Africa
Albert Einstein once said that the "hardest thing in the world to understand is the income tax"'. It is thus most appropriate that Capital Gains Tax ("CGT") has not been introduced into South African law as a separate tax but has rather been added to the Income Tax Act 58 of 1962 ("the Act") by mean...
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| Format: | Thesis |
| Language: | English English |
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Centre for Law and Society
2026
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| _version_ | 1867613219627991040 |
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| access_status_str | Open Access |
| author | Calson, Mark Kenneth |
| author2 | Emslie, Trevor |
| author_browse | Calson, Mark Kenneth Emslie, Trevor |
| author_facet | Emslie, Trevor Calson, Mark Kenneth |
| author_sort | Calson, Mark Kenneth |
| collection | Thesis |
| description | Albert Einstein once said that the "hardest thing in the world to understand is the income tax"'. It is thus most appropriate that Capital Gains Tax ("CGT") has not been introduced into South African law as a separate tax but has rather been added to the Income Tax Act 58 of 1962 ("the Act") by means of an Eighth Schedule ("the Schedule"), with the effect that the levying, collection and administration of CGT al I take place in terms of the Act |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/42945 |
| institution | University of Cape Town (South Africa) |
| language | English eng |
| last_indexed | 2026-06-10T12:32:39.476Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2026 |
| publishDateRange | 2026 |
| publishDateSort | 2026 |
| publisher | Centre for Law and Society |
| publisherStr | Centre for Law and Society |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/42945 Capital gains tax in South Africa Calson, Mark Kenneth Emslie, Trevor Capital tax South Africa Albert Einstein once said that the "hardest thing in the world to understand is the income tax"'. It is thus most appropriate that Capital Gains Tax ("CGT") has not been introduced into South African law as a separate tax but has rather been added to the Income Tax Act 58 of 1962 ("the Act") by means of an Eighth Schedule ("the Schedule"), with the effect that the levying, collection and administration of CGT al I take place in terms of the Act 2026-03-06T11:41:30Z 2026-03-06T11:41:30Z 2006 2026-03-06T11:34:29Z Thesis / Dissertation Masters LLM http://hdl.handle.net/11427/42945 en eng application/pdf Centre for Law and Society Faculty of Law University of Cape Town |
| spellingShingle | Capital tax South Africa Calson, Mark Kenneth Capital gains tax in South Africa |
| thesis_degree_str | Master's |
| title | Capital gains tax in South Africa |
| title_full | Capital gains tax in South Africa |
| title_fullStr | Capital gains tax in South Africa |
| title_full_unstemmed | Capital gains tax in South Africa |
| title_short | Capital gains tax in South Africa |
| title_sort | capital gains tax in south africa |
| topic | Capital tax South Africa |
| url | http://hdl.handle.net/11427/42945 |
| work_keys_str_mv | AT calsonmarkkenneth capitalgainstaxinsouthafrica |