Capital gains tax : a base cost and valuation appraisal.
This study investigates the implications of the introduction of Capital Gains Tax that came into effect on the 1st October 2001 through the Income Tax Act. The study poses two questions, the first being, whether to elect the actual value of an asset at 1 October 2001 for base cost purposes, or to ac...
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| Language: | en |
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2011
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| Online Access: | http://hdl.handle.net/10413/2267 |