Donations Tax - How it works

Price:
R506.46 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Carmen Westermeyer
Duration:
120 Minutes
Additionals:
   CPD Assessment
   Certificate

Lesson Outline


Donations Tax is a fundamental part of managing the needs of your high net worth clients. Understanding how it works, when it applies and who is responsible for what is critical to managing this correctly.

The aim of this course is to provide an overview of the mechanics of donations tax. This will look at:
• What is a donation?
• Difference between deemed and actual donations
• Valuation methodologies
• Exemptions available
• Administrative obligations
• Potential pitfalls – anti avoidance provisions
• Interplay with Estate Duty