Page 122 - P6 Slide - Taxation - Lecture Day 1

Awards in terms of the Restitution of Land Rights Act. (par 64A)

• A person must disregard any capital gain or

capital loss in respect of the disposal that

resulted in that person receiving—

a)restitution of a right to land, an award or

compensation in terms of the Restitution of

Land Rights Act, 1994 (Act No. 22 of 1994);

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