Stein on Capital Gains Tax is an authoritative publication and indispensable guide to the complex field of capital gains tax. The emphasis throughout is on practical techniques for tax planning and incorporating CGT into workable commercial and personal wealth management strategies.

The publication provides an insightful, methodical analysis of the complex and sophisticated provisions of CGT. The service includes regular newsletters commenting on developments in the field and access to a complementary website. The looseleaf format also allows for regular updating to stay abreast in this changing field.

The publication is available in printed, online and DVD format.

For more information or to order online visit our online bookstore

• Commentary
  
  • Introduction
  • Scope of the tax
  • Taxable capital gains and assessed capital losses
  • Disposals and non-disposals
  • Deemed disposals
  • Time of disposal
  • Proceeds and base cost
  • Disregarded gains and losses
  • Primary residence
  • Trusts and estates
  • Anti-avoidance provisions
  • Business and corporate issues
  • Administrative and general provisions
  • Index to paragraphs of commentary
• Legislation
  
  • Eighth Schedule to the Income Tax Act 58 of 1962
  • Amended/deleted provisions of the Eighth Schedule
  • Extracts from the Income Tax Act 58 of 1962, Transfer Duty Act 40 of 1949, Stamp Duties Act 77 of 1968 and Long-term Insurance Act 52 of 1998
  • Regulations issued under the Income Tax Act 58 of 1962 and the Estate Duty Act 45 of 1955
• Ancillary material
  
  • Media releases
  • Practice notes
  • Information brochures and notes
  • CGT forms
• Newsletters