Intra-group transactions - S45 of the ITA

Price:
R345.00 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Carmen Westermeyer
Duration:
90 Minutes
Additionals:
   CPD Assessment
   Certificate

Lesson Outline


The aim of this lesson is to an answer to the following questions :

  • What is an intra-group transaction?
  • What are the requirements?
  • Are there any anti avoidance provisions
  • What are the common pitfalls
  • What are administrative requirements?