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Hogan Lovells

Budget 2019

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The 2019 Budget was presented by Minister Tito Titus Mboweni before parliament on 20 February 2019. The 2019 tax proposals are projected to raise ZAR15 billion. The key changes announced are...more

Hogan Lovells

Disposal of shares by non-residents: Gaining the capital perspective

Hogan Lovells on

Capital gains tax (CGT) was introduced to the Income Tax Act (the Act) on 1 October 2001. The basis from which it operates is that if a capital asset is sold at a profit, the profit is subject to CGT, and if it is sold at a...more

Hogan Lovells

Budget 2017

Hogan Lovells on

The 2017 Budget was presented by Minister Pravin Gordhan before Parliament on 22 February 2017. The 2017 tax proposals are projected to raise ZAR28 billion, and increase the tax burden from 26% of GDP in 2016/17 to 26.7%...more

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