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Tag Archives: CGT

Primary residence exclusion


Posted 4th March 2016 by Roulon du Toit & filed under Taxation,

When looking at Capital Gains Tax (“CGT”) we often see examiners testing the primary residence exclusion discussed in Part VII of the Eighth Schedule. It is a popular section and a great place to score marks but this section is often misunderstood by students.   In general, when a natural person disposes of a primary […]