Price:
R207.00 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Wessel Smit
Duration:
30 Minutes
Additionals:
R207.00 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Wessel Smit
Duration:
30 Minutes
Additionals:
CPD Assessment
Certificate
Certificate
Lesson Outline
- Proceeds
- Amounts excluded from the definition of ‘proceeds’
- Disposal of certain debt claims
- Incurred and accrued amounts not quantified
- Disposal of assets for unaccrued amounts of proceeds
- Disposals and donations not at arm’s length or to a connected person
- Limitation of losses
- Assets disposed of to a connected person
- Debt owed by connected person
- Miscellaneous anti‐avoidance rules and other special rules
- Value‐shifting arrangements