To claim or not to claim - Capital allowances and recoupments

Price:
R367.08 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Corlia Faurie
Duration:
90 Minutes
Additionals:
   CPD Assessment
   Certificate

Lesson Outline


This lesson covers the following:
• Wear and tear and “scrapping” allowances
• Allowances for lessees and lessors
• Allowances for renewable energy
• Accelerated allowances (including those for small business corporations)
• Building allowances (commercial and residential)
• The determination of tax values and recoupment of allowances upon the disposal of a capital asset, as well as the possible roll-over provisions for such recoupments