Price:
R476.10 (VAT Incl.)
Level:
Tax professionals
Sub-level:
Income tax
Lecturer:
Corlia Faurie
Duration:
120 Minutes
Additionals:
R476.10 (VAT Incl.)
Level:
Tax professionals
Sub-level:
Income tax
Lecturer:
Corlia Faurie
Duration:
120 Minutes
Additionals:
CPD Assessment
Certificate
Certificate
Lesson Outline
This lesson covers the following:
• Brief overview of the underlying concepts to consider in corporate restructuring:
o Section 41 definitions
o Contributed tax capital
• Coverage of the main provisions from tax legislation dealing with asset for share transactions (types of transactions, requirements to qualify for certain tax relief):
o Section 42 – Asset for share transactions
o Section 43 – Substitutive asset for share transactions
o Section 24BA and 40C – Anti-avoidance provisions
• Practical issues with corporate restructuring
• Brief overview of the underlying concepts to consider in corporate restructuring:
o Section 41 definitions
o Contributed tax capital
• Coverage of the main provisions from tax legislation dealing with asset for share transactions (types of transactions, requirements to qualify for certain tax relief):
o Section 42 – Asset for share transactions
o Section 43 – Substitutive asset for share transactions
o Section 24BA and 40C – Anti-avoidance provisions
• Practical issues with corporate restructuring