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Is capital gains tax fair?

06 August 2014   (0 Comments)
Posted by: Author: Ingé Lamprecht
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Author: Ingé Lamprecht (Moneywebtax)

Reader’s question answered.

In this tax column, Gabrie Combrinck and Vedika Andhee from EY’s tax division, answer a reader’s question about capital gains tax (CGT).

Question:I have been trying to understand something about CGT. I understand that tax should always be fair, however CGT in its current form does not seem to be particularly fair, especially as time goes on from the date of inception.

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Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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