64D.  Land donated in terms of land reform measures

A person must disregard any capital gain or capital loss in respect of the disposal by way of a donation of land or right to land by virtue of the measures as contemplated in Chapter 6 of the National Development Plan: Vision 2030 of 11 November 2011 released by the National Planning Commission, Presidency of the Republic of South Africa.

[Paragraph 64D inserted by section 77 of Act 15 of 2016 effective on 29 February 2016, applies in respect of years of assessment ending on or after that date]