Price:
R207.00 (VAT Incl.)
Level:
Tax professionals
Sub-level:
Income tax
Lecturer:
Wessel Smit
Duration:
30 Minutes
Additionals:
R207.00 (VAT Incl.)
Level:
Tax professionals
Sub-level:
Income tax
Lecturer:
Wessel Smit
Duration:
30 Minutes
Additionals:
CPD Assessment
Certificate
Certificate
Lesson Outline
1. Income Tax: Individuals, Savings and Employment
i. Two Pots Retirement System
ii. Reviewing the timing of accrual and incurral of variable remuneration
iii. Apportioning the interest exemption and capital gains tax annual exclusion when an
individual ceases to be a tax resident
2. Income Tax: Business (General)
i. Clarifying the definition of contributed tax capital
3. Income Tax: Business (General)
i. Tax treatment of an asset acquired as government grant in kind
ii. Extension of the research and development tax incentive sunset date
i. Two Pots Retirement System
ii. Reviewing the timing of accrual and incurral of variable remuneration
iii. Apportioning the interest exemption and capital gains tax annual exclusion when an
individual ceases to be a tax resident
2. Income Tax: Business (General)
i. Clarifying the definition of contributed tax capital
3. Income Tax: Business (General)
i. Tax treatment of an asset acquired as government grant in kind
ii. Extension of the research and development tax incentive sunset date