Page 86 - P6 Slide - Taxation - Lecture Day 1
P. 86
Example
In Year 1, X (Pty) Ltd sells an office building to a
fellow subsidiary, Z (Pty) Ltd, at a capital loss of
R7 000 000. In Year 4, X (Pty) Ltd sells a block of
listed shares to Z (Pty) Ltd at a capital gain of
R5 000 000.
• Explain the CGT consequences.
