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Tax Free Investements - Coggle Diagram
Tax Free Investements
What are they?
Investments that are exempt from paying income tax on the income earned inside of the investment as per Section 12T(1) of the Income Tax Act.
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What Exemptions apply?
Section 12T(2) exempts from normal tax any amount received by or accrued in respect of the investment. This includes the following
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What exclusions apply?
Section 12T(3) excludes capital gains and capital losses at disposal of the investment from the capital gains provision in the Act
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