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Roeleveld, Jennifer --- "South Africa" [2017] ELECD 1072; in Littlewood, Michael; Elliffe, Craig (eds), "Capital Gains Taxation" (Edward Elgar Publishing, 2017) 310

Book Title: Capital Gains Taxation

Editor(s): Littlewood, Michael; Elliffe, Craig

Publisher: Edward Elgar Publishing

ISBN (hard cover): 9781784716011

Section: Chapter 10

Section Title: South Africa

Author(s): Roeleveld, Jennifer

Number of pages: 25

Abstract/Description:

This chapter examines the tax treatment of capital gains in South Africa. It explains the history of the South African capital gains tax, its basic design (relationship to income tax, the scope of the tax, the tax treatment of different asset classes, the rates of tax, losses, and so on), how particular problems have been addressed (family homes, avoidance, and so on), and the lessons that might be learned from it. Keywords: capital gains tax; South Africa; tax system design