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Tax-free investments - Coggle Diagram
Tax-free investments
What are they?
Administered by person / entity designated by MoF by notice in Government Gazette
Amounts in respect of tax-free investment to persons in ownership
Income on investment & profit on disposal of investment
Section 12T(2)
R36 000 in any year of assessment
40% of amount exceeding is taxable
R500 000 Lifetime limit
Section 12T(4)
Ownership
Natural person
Deceased / insolvent estate of natural person
Section 12T(1)
Any capital gain / loss on disposal
Section 12T(3)
