Tax Consequences of Leasing

Price:
R207.00 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Wessel Smit
Duration:
30 Minutes
Additionals:
   CPD Assessment
   Certificate

Lesson Outline


Lease Agreement
Commencement of a lease
Termination of a lease - Lease recoupment
Leased asset acquired at end of lease
Lease asset not required at end of lease
Lease recoupment examples
Lease Premiums Section 11(f)
Leasehold Improvements Section 11(g)
Limitation of allowances granted to lessors Section 23A