CGT - Basic Principles of Capital Gains Tax

Price:
R367.08 (VAT Incl.)
Level:
Tax professionals
Sub-level:
Income tax
Lecturer:
Corlia Faurie
Duration:
90 Minutes
Additionals:
   CPD Assessment
   Certificate

Lesson Outline


This lesson covers the following:
• The determination of what constitutes:
o An asset
o A disposal (including deemed disposals)
o Base cost
o Proceeds
• How to do a CGT calculation as an individual, trust or company
• How to declare a capital gain or loss on a tax return, and what supporting documents need to be maintained to substantiate base cost
• This course will include a brief overview of the primary residence, personal use assets and other exclusions available in general