Debt waivers - the tax knock-on effect

Price:
R476.10 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Corlia Faurie
Duration:
120 Minutes
Additionals:
   CPD Assessment
   Certificate

Lesson Outline


This lesson covers the following:
• What constitutes a debt benefit, concession and compromise
• What is excluded from the debt waiver provisions
• Income tax and CGT implications of debt waivers for both the debtor and creditor
• VAT and donations tax implications of debt waivers
• Interest and structure of financing arrangements
• Administrative and the tax return