Price:
R422.05 (VAT Incl.)
Level:
Tax professionals
Sub-level:
Income tax
Lecturer:
Carmen Westermeyer
Duration:
120 Minutes
Additionals:
R422.05 (VAT Incl.)
Level:
Tax professionals
Sub-level:
Income tax
Lecturer:
Carmen Westermeyer
Duration:
120 Minutes
Additionals:
CPD Assessment
Certificate
Certificate
Lesson Outline
This course is designed for delegates that need an overview of Capital Gains Tax. It is not intended to be a comprehensive session but aims to explain the basic principles of CGT while highlighting some of the complexities. No prior knowledge is required for this course.
• After attending this course, delegates will have gained an understanding of the competencies mentioned below and must be able to apply the concepts and techniques in all situations and environments:
• To which transactions does the Eighth Schedule apply?
• What are proceeds?
• What is Base Cost?
• An understanding of exclusions, roll over relief and loss limitations
• How does CGT fit into the Income Tax model
• What is a CGT event and when does it occur?
• Determining Base Cost
• Determining Proceeds
• Exclusions
• Loss Limitations vs roll over relief
• Problem areas
• After attending this course, delegates will have gained an understanding of the competencies mentioned below and must be able to apply the concepts and techniques in all situations and environments:
• To which transactions does the Eighth Schedule apply?
• What are proceeds?
• What is Base Cost?
• An understanding of exclusions, roll over relief and loss limitations
• How does CGT fit into the Income Tax model
• What is a CGT event and when does it occur?
• Determining Base Cost
• Determining Proceeds
• Exclusions
• Loss Limitations vs roll over relief
• Problem areas