Income Tax Act, 1962 (Act 58 of 1962)
Chapter II: The Taxes
Part I: Normal Tax
26A. Inclusion of taxable capital gain in taxable income
There shall be included in the taxable income of a person for a year of assessment the taxable capital gain of that person for that year of assessment, as determined in terms of the Eighth Schedule.
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Trespass Act, 1959