Browsing Law by Subject "Tax abolishment"
Now showing items 1-2 of 2
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The levying of estate duty and capital gains tax as double tax in South Africa
(North-West University (South Africa), Potchefstroom Campus, 2017)It is almost certain that there would be tax implications at the death of a natural person. Currently, estate duty is levied in terms of the Estate Duty Act at a flat rate of 20%. Capital gains tax on the other hand, is ... -
'n Ondersoek na die afskaffing van boedelbelasting
(North-West University, 2011)Estate duty in South Africa is levied in terms of the Estate Duty Act since 1955. Estate duty is currently calculated at a flat rate of 20% on the amount of which the net worth of an estate exceeds a primary rebate of R3,5 ...