Page 12 - F6 - Capital Gains Tax - Assets & Disposals
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                                                           Solution



                                                                                                        Amount


          Capital gain on sale of plant (200 000 – 100 000)                                                             100 000



          Capital loss on sale of vehicle (100 000 – 150 000                                                           - 50 000


          No annual exclusion for co's                                                                                             0



          Aggregate capital gain                                                                                        50 000






          Incl. @ 66.6%                                                                                                   33 300
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