INTERPRETATION NOTE: NO. 44 (Issue 2) - SARS …
INTERPRETATION NOTE 44 ( issue 3) DATE: 21 February 2020 ACT : INCOME TAX ACT 58 OF 1962 SECTION : PARAGRAPH 63A OF THE EIGHTH SCHEDULE SUBJECT : PUBLIC BENEFIT ORGANISATIONS: CAPITAL GAINS TAX CONTENTS PAGE Preamble ........................................ ........................................ ........................................ ...... 2 1. Purpose ........................................ ........................................ ..................................... 2 2. Background.
Description. Market value on valuation date (a) Financial instrument listed on a recognised exchange for which a price was quoted on that exchange
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