Page 6 - F6 Slides (CGT,TT,ET AND PT)
P. 6

Primary residence exclusion









                • Where the R2 million proceeds rule  cannot apply (proceeds from the

                   disposal of the primary residence exceeds R2 million or the two


                   exclusions (par 45(4)) apply), then the R2 million gain or loss rule (par


                   45(1)( a )) may still be applied.
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