Price:
R207.00 (VAT Incl.)
Level:
Tax professionals
Sub-level:
Income tax
Lecturer:
Wessel Smit
Duration:
30 Minutes
Additionals:
R207.00 (VAT Incl.)
Level:
Tax professionals
Sub-level:
Income tax
Lecturer:
Wessel Smit
Duration:
30 Minutes
Additionals:
CPD Assessment
Certificate
Certificate
Lesson Outline
1) Proceeds
i. Amounts excluded from the definition of ‘proceeds’
ii. Disposal of certain debt claims
iii. Incurred and accrued amounts not quantified
iv. Disposal of assets for unaccrued amounts of proceeds
v. Disposals and donations not at arm’s length or to a
connected person
2) Limitation of losses
i. Assets disposed of to a connected person
ii. Debt owed by connected person
3) Miscellaneous anti‐avoidance rules and other special
rules
i. Value‐shifting arrangements
i. Amounts excluded from the definition of ‘proceeds’
ii. Disposal of certain debt claims
iii. Incurred and accrued amounts not quantified
iv. Disposal of assets for unaccrued amounts of proceeds
v. Disposals and donations not at arm’s length or to a
connected person
2) Limitation of losses
i. Assets disposed of to a connected person
ii. Debt owed by connected person
3) Miscellaneous anti‐avoidance rules and other special
rules
i. Value‐shifting arrangements