Price:
R367.08 (VAT Incl.)
Level:
Tax professionals
Sub-level:
Income tax
Lecturer:
Corlia Faurie
Duration:
90 Minutes
Additionals:
R367.08 (VAT Incl.)
Level:
Tax professionals
Sub-level:
Income tax
Lecturer:
Corlia Faurie
Duration:
90 Minutes
Additionals:
CPD Assessment
Certificate
Certificate
Lesson Outline
This lesson covers the following:
• A brief overview of the basic workings of capital gains tax
• A brief overview of the impact of debt waivers on capital gains or losses
• Specific rules that govern the capital gains tax treatment of transactions with connected persons
• Specific anti-avoidance and loss limitation provisions:
o General loss limitations and ringfencing
o Anti-avoidance measures for value-shifting arrangements and dividend stripping
o Adjustments to be made to proceeds with certain disposals
o Attribution rules for donations and trusts
• A brief overview of the basic workings of capital gains tax
• A brief overview of the impact of debt waivers on capital gains or losses
• Specific rules that govern the capital gains tax treatment of transactions with connected persons
• Specific anti-avoidance and loss limitation provisions:
o General loss limitations and ringfencing
o Anti-avoidance measures for value-shifting arrangements and dividend stripping
o Adjustments to be made to proceeds with certain disposals
o Attribution rules for donations and trusts