Increase of inclusion rate for capital gains tax (CGT)
Sean Kleynhans Effective capital gains tax rates will be increased. The inclusion rate for companies and trusts (other than special trusts) will increase to 66.6 per cent, raising the effective rate for companies to 18.6 per cent and for trusts (other than special trusts) to 26.7 per cent. These changes will come into effect in respect of the disposal of assets from 1 March 2012.
