Conversion of shares : the tax implications

Authors :

Dachs, P

Journal Title :

The Taxpayer

Citation :

(2009) 58 Taxpayer 42

S.A. Legislation :

Income Tax Act 58 of 1962, 8th Schedule, Para 11

Subject :

Share transfer

Capital gains tax

Company law - Assets

Disposal (Words and phrases)

Taxation of bonds, securities, etc.

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