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