Capital Gains Tax for beginners

Price:
R379.50 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Carmen Westermeyer
Duration:
105 Minutes
Additionals:
   CPD Assessment
   Certificate

Lesson Outline


This course is designed for delegates that need an introduction to Capital Gains Tax. It is not intended to be a comprehensive session but aims to explain the basic principles of CGT. No prior knowledge is required for this course.

  • 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