Eighth Schedule Index
PART I: GENERAL
PART II: TAXABLE CAPITAL GAINS AND ASSESSED CAPITAL LOSSES
Paragraph 5 – Annual exclusion
Paragraph 6 – Aggregate capital gain
Paragraph 7 – Aggregate capital loss
Paragraph 8 – Net capital gain
Paragraph 9 – Assessed capital loss
Paragraph 10 – Taxable capital gain
PART III: DISPOSAL AND ACQUISITION OF ASSETS
Paragraph 12 – Events treated as disposals and acquisitions
Paragraph 12A – Concession or compromise in respect of a debt
Paragraph 13 – Time of disposal
Paragraph 14 – Disposal by spouse married in community of property
Paragraph 15 – Personal-use aircraft, boats and certain rights and interests
Paragraph 16 – Intangible assets acquired prior to valuation date
Paragraph 17 – Forfeited deposits
Paragraph 18 – Disposal of options
Paragraph 19 – Losses on the disposal of certain shares
Paragraph 20 – Base cost of asset
Paragraph 20A – Provisions relating to farming development expenditure
Paragraph 21 – Limitation of expenditure
Paragraph 22 – Amount of donations tax to be included in base cost
Paragraph 23 – Base cost in respect of value shifting arrangement
Paragraph 24 – Base cost of asset of a person who becomes a resident on or after valuation date
Paragraph 25 – Determination of base cost of pre-valuation date assets
Paragraph 27 – Valuation date value where proceeds do not exceed expenditure
Paragraph 28 – Valuation date value of an instrument
Paragraph 29 – Market value on valuation date
Paragraph 30 – Time-apportionment base cost
Paragraph 32 – Base cost of identical assets
Paragraph 34 – Debt substitution
Paragraph 35 – Proceeds from disposal
Paragraph 35A – Disposal of certain debt claims
Paragraph 36 – Disposal of partnership asset
Paragraph 37 – Assets of trust and company
Paragraph 37A – Closure rehabilitation company or trust
Paragraph 37B – Deductions in respect of environmental expenditure
Paragraph 37C – Deductions in respect of environmental conservation and maintenance
Paragraph 37D – [Repealed]
Paragraph 37E – [Repealed]
Paragraph 37G – Determination of taxable income derived from small business undertakings
Paragraph 37H – Tax holiday scheme for certain companies
Paragraph 39 – Capital losses determined in respect of disposals to certain connected persons
Paragraph 39A – Disposal of asset for unaccrued amounts of proceeds
Paragraph 40 – Disposal to and from deceased estate
Paragraph 41 – Tax payable by heir of a deceased estate
Paragraph 42 – Short-term disposals and acquisitions of identical financial instruments
Paragraph 42A – [Repealed]
Paragraph 43 – Assets disposed of or acquired in foreign currency
Paragraph 43A – Dividends treated as proceeds on disposal of certain shares
Paragraph 43B – Base cost of assets of controlled foreign companies
PART VII: PRIMARY RESIDENCE EXCLUSION
Paragraph 45 – General principle
Paragraph 46 – Size of residential property qualifying for exclusion
Paragraph 47 – Apportionment in respect of periods where not ordinarily resident
Paragraph 48 – Disposal and acquisition of primary residence
Paragraph 49 – Non-residential use
Paragraph 51 – Transfer of residence from company or trust
Paragraph 52 – General principle
Paragraph 53 – Personal-use assets
Paragraph 54 – Retirement benefits
Paragraph 55 – Long-term assurance
Paragraph 56 – Disposal by creditor of debt owed by connected person
Paragraph 57 – Disposal of small business assets
Paragraph 57A – Disposal of micro business assets
Paragraph 58 – Exercise of options
Paragraph 59 – Compensation for personal injury, illness or defamation
Paragraph 60 – Gambling, games and competitions
Paragraph 62 – Donations and bequests to public benefit organisations and exempt persons
Paragraph 63A – Public benefit organisations
Paragraph 63B – Small business funding entities
Paragraph 64 – Asset used to produce exempt income
Paragraph 64A – Awards in terms of land restitution programmes and land reform measures
Paragraph 64B – Disposal of equity shares in foreign companies
Paragraph 64C – Disposal of restricted equity instrument
Paragraph 64D – Land donated in terms of land reform measures
Paragraph 64E – Disposal by trust in terms of share incentive scheme
Paragraph 65 – Involuntary disposal
Paragraph 65B – Disposal by recreational club
Paragraph 66 – Reinvestment in replacement assets
Paragraph 67A – [Repealed]
Paragraph 67AB – [Repealed]
Paragraph 67B – Disposal of immovable property by share block company
Paragraph 67C – Mineral rights conversions and renewals
Paragraph 67D – Communications licence conversions
PART X: ATTRIBUTION OF CAPITAL GAINS
Paragraph 68 – Attribution of capital gain to spouse
Paragraph 69 – Attribution of capital gain to parent of minor child
Paragraph 70 – Attribution of capital gain subject to conditional vesting
Paragraph 71 – Attribution of capital gain subject to revocable vesting
Paragraph 73 – Attribution of income and capital gain
PART XI: COMPANY DISTRIBUTIONS
Paragraph 75 – Distributions in specie by company
Paragraph 76A – Part-disposal of shares
Paragraph 76B – Reduction in base cost of shares as result of distributions
Paragraph 77 – Distributions in liquidation or deregistration received by holders of shares
Paragraph 78 – [Repealed]
Paragraph 79 – [Repealed]
PART XII: TRUSTS, TRUST BENEFICIARIES AND INSOLVENT ESTATES
Paragraph 80 – Capital gain attributed to beneficiary
Paragraph 81 – Base cost of interest in discretionary trust
Paragraph 82 – Death of beneficiary of special trust
Paragraph 83 – Insolvent estate of person
PART XIII: FOREIGN CURRENCY
Paragraph 84 – [Repealed]
Paragraph 85 – [Repealed]
Paragraph 86 – [Repealed]
Paragraph 87 – [Repealed]
Paragraph 88 – [Repealed]
Paragraph 89 – [Repealed]
Paragraph 90 – [Repealed]
Paragraph 91 – [Repealed]
Paragraph 92 – [Repealed]
Paragraph 93 – [Repealed]
Paragraph 94 – [Repealed]
Paragraph 95 – [Repealed]
Paragraph 96 – [Repealed]