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        Bills

        Clause 193 - Amendment of Act 23 of 2004.

        Finance (No. 2) Bill, 2019
        Part XIV
        AMENDMENT TO THE FINANCE (NO.2) ACT, 2004

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        Intrinsic value replaces settlement price for taxation of exercised option sales, defining value as settlement minus strike price. Amendment changes the valuation for taxable securities transactions on sale of an exercised option: the value shall be the intrinsic value (defined as the difference between the settlement price and the strike price) instead of the settlement price; the amendment takes effect from 1st September, 2019.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Intrinsic value replaces settlement price for taxation of exercised option sales, defining value as settlement minus strike price.

                              Amendment changes the valuation for taxable securities transactions on sale of an exercised option: the value shall be the intrinsic value (defined as the difference between the settlement price and the strike price) instead of the settlement price; the amendment takes effect from 1st September, 2019.


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