Liquidation or deregistration for the purpose of secondary tax on companies (section 64B(3) and (5)(c)) and transfer of assets to holding company (section 46)

Journal Title :

The Taxpayer

Citation :

(2002) 51 Taxpayer 173

S.A. Legislation :

Income Tax Act 58 of 1962 s. 64B(3)(b)

Income Tax Act 58 of 1962 s. 64B(5)(c)

Income Tax Act 58 of 1962 s. 46

Companies Act 61 of 1973

Close Corporations Act 69 of 1984

Subject :

Taxation

Capital gains tax

Liquidation

Company law - Dissolution

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