2022 Draft Legislative Amendments Selected topics

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

Lesson Outline


  • Income Tax: Individuals, Savings and Employment
  • Two Pots Retirement System
  • Reviewing the timing of accrual and incurral of variable remuneration
  • Apportioning the interest exemption and capital gains tax annual exclusion when an individual ceases to be a tax resident
  • Income Tax: Business (General)
  • Clarifying the definition of contributed tax capital
  • Income Tax: Business (General)
  • Tax treatment of an asset acquired as government grant in kind
  • Extension of the research and development tax incentive sunset date