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PKF South Africa

PKF South Africa

Home News 2021 Capital Gains Tax: Relief on the Disposal of Small Business Assets

Capital Gains Tax: Relief on the Disposal of Small Business Assets

Capital Gains

Capital gains tax was introduced in 2001. South African tax residents are liable for capital gains tax on disposal of their worldwide assets. Non-residents are liable for capital gains tax on disposal of their immovable assets situated in South Africa or any assets effectively connected to their permanent establishment in South Africa.

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