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The interaction of paragraph 12(5) of the gth schedule to the act with reference to estate planning and corporate structures
Paragraph 12 of the Eighth Schedule to the Income Tax Act No. 58 of 1962 (the Act) deals with events treated as disposals and acquisition for Capital Gains Tax purposes, i.e. deemed disposals and acquisitions. This dissertation will deal with subparagraph 5 of paragraph 12 of the Eighth Schedule, in...
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| Language: | English English |
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Centre for Law and Society
2026
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