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n Tax Breaks Newsletter - CGT on loan rate reduction? : capital gains tax

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Abstract

SARS recently published a ruling dealing with the question as to whether the cancellation and extinguishment of a right to claim interest on a shareholder loan will trigger a capital gains tax (CGT) liability (Binding Private Ruling: BPR 152).

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/content/montb/2013/332/EJC140732
2013-09-01
2016-12-05
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