6.     INCLUSIONS IN TAXABLE TURNOVER

 

The taxable turnover of a registered micro business includes-

 

(a)     50 per cent of all receipts of a capital nature from the disposal of-

 

(i)      immovable property mainly used for business purposes, other than trading stock; and

 

(ii)     any other asset used mainly for business purposes, other than any financial instrument; and

 

(b)     in the case of a company, investment income (other than dividends and foreign dividends).