Capital gains tax in South Africa : lessons from Australia?

In the budget review of23 February 2000, the South African Minister of Finance announced that a capital gains tax ('CGT') would be introduced into South Africa, the anticipated start date at that point being 1 April 2001. Pursuant to Taxation Laws Amendment Act 5 of 2001, a CGT of general operation was introduced into the South African Income Tax Act 58 of 1962 (the 'ITA 1962') through the insertion of the Eighth Schedule¹, read together with s 26A of the Act. Section 26A is the charging provision that states that a person's taxable income included their 'taxable capital gain'. As discussed below, the start date was revised to 1 October 2001.

Comparative Analysis of Adolescent Pregnancy in Central America, Mexico and South Carolina

This paper addresses the issue of adolescent pregnancy in Mexico, Central America and South Carolina and implications for social work practice with immigrant communities. The paper is based on current literature and on cross-national, on-line survey of local and international pregnancy prevention programs. The paper analyzes and discusses various psychosocial causes of pregnancy in adolescents, including: limited opportunities for formal education, infrequent open discussions about sexual health, rising costs of adequate birth control, and difficulty in obtaining contraceptives in remote locations. This research paper analyzes current statistics on the effectiveness of existing projects and programs and compares and contrasts research about the validity and efficacy of these programs in both South Carolina and abroad. Finally, the paper addresses implications for social work practice with adolescents in immigrant communities.

April 2010: South Carolina 2009 Notable State Documents

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The megalopa and early juvenile stages of Calappa tortugae Rathbun, 1933 (Crustacea, Brachyura) reared in the laboratory from South Carolina neuston samples

Neuston samples collected from the Charleston Bump region off the coast of South Carolina, U.S.A., during the summers of 2002 and 2003 consistently included a decapod species of undetermined identity with a large brachyuran megalopa. Despite their resemblance to some calappids, it was impossible to make a definitive identification based solely on general morphology. Therefore, additional neuston tows were taken on the continental shelf near Charleston, during the summer of 2004 to obtain these living megalopae. These were raised successfully through five juvenile stages at the Southeastern Regional Taxonomic Center (SERTC) laboratory. The morphology of the juveniles provided evidence that they are megalopae of Calappa tortugae Rathbun, 1933. Comparisons with megalopae of Hepatus epheliticus (Linnaeus, 1763), H. pudibundus (Herbst, 1785), Calappa flammea (Herbst, 1794) and Cryptosoma balguerii (Desbonne, 1867) are presented here. This is the first complete description of the megalopa morphology of a member of the genus Calappa Weber, 1795 from the Western Atlantic, and it is helpful for taxonomic, systematic and ecological purposes.

Covenanters of South Carolina Collection - Accession 208 - M92 (118)

The Covenanters of South Carolina Collections consists of a "Sketch of the Covenanters of Rocky Creek, South carolina About 1750 to 1840" by Miss Mary Elder, 1886 as dictated to her by her father Mr. Matthew Elder, Yorkville, SC. Also included is an undated genealogical sketch of William Stinson (Stevenson) (1752-1809) who was a covenanter from Rocky Creek, SC and a "History of Fishing Creek Presbyterian Church by Mrs. Frank Hicklin" that was written ca. 1958. The Fishing Creek Presbyterian Church was organized ca. 1752.

Equal Rights Amendment South Carolina Coalition Records - Accession 693

The Equal Rights Amendment South Carolina Coalition Records consist of pamphlets, membership listings, newsletters, bulletins, interstate correspondence, legislation positions, polls, newspaper clippings, article reprints, general correspondence and various memorabilia to the attempt to obtain South Carolina ratification of the passage of Equal Rights Amendment. The Equal Rights Amendment (ERA) was a proposed amendment to the United States Constitution designed to guarantee equal rights for women.

Equal Rights Amendment South Carolina Coalition Records - Accession 388

The Equal Rights Amendment (ERA) South Carolina Coalition Records date from 1972-1982 and include minutes of meetings, correspondence, magazine articles and newspaper clippings, brochures, pamphlets, flyers, memoranda, and other records relating to the drive for ERA ratification in South Carolina.The ERA was a proposed amendment to the United States Constitution designed to guarantee equal rights for women.