Capital Gains Tax Advanced Part 2

Price:
R422.05 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Carmen Westermeyer
Duration:
120 Minutes
Additionals:
   CPD Assessment
   Certificate

Lesson Outline

This course is designed for delegates that need an overview of Capital Gains Tax.

It is not intended to be a comprehensive session but aims to explain the basic principles of CGT while highlighting some of the complexities.

 No prior knowledge is required for this course.

  1. How does CGT fit into the Income Tax model
  2. What is a CGT event and when does it occur?
  3. Determining Base Cost
  4. Determining Proceeds
  5. Exclusions
  6. Loss Limitations vs roll over relief
  7. Problem areas 1. After attending this course, delegates will have gained an understanding of the competencies mentioned below and must be able to apply the concepts and techniques in all situations and environments:
  8. To which transactions does the Eighth Schedule apply?
  9. What are proceeds?
  10. What is Base Cost?
  11. An understanding of exclusions, roll over relief and loss limitations