New rules in South Africa relating to capital gains taxation, income taxation and foreign currency gains

Journal
Mazansky, E.
Bulletin for International Taxation 2003 (Volume 57), No. 4
PriceUSD 45

The changes to the capital gains tax regime, including the applicability of the new rules and the capital gains tax rules on foreign currency gains and losses, are considered. Also considers briefly some of the relevant amendments to the income tax rules.