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
• The determination of base cost for pre-valuation date assets (assets acquired before 1 October 2001), including when a person became a resident after the valuation date
• The primary residence exclusion (and when to adjust capital gains or losses that qualify for it), personal use assets and other exclusions
• Roll-over provisions for involuntary disposals and voluntary replacement of assets
• A brief overview of the CGT implications when assets transfer to and from a deceased estate or a trust
• A brief overview of the basic workings of capital gains tax
• The determination of base cost for pre-valuation date assets (assets acquired before 1 October 2001), including when a person became a resident after the valuation date
• The primary residence exclusion (and when to adjust capital gains or losses that qualify for it), personal use assets and other exclusions
• Roll-over provisions for involuntary disposals and voluntary replacement of assets
• A brief overview of the CGT implications when assets transfer to and from a deceased estate or a trust