Price:
R195.50 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Wessel Smit
Duration:
30 Minutes
Additionals:
R195.50 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Wessel Smit
Duration:
30 Minutes
Additionals:
CPD Assessment
Certificate
Certificate
Lesson Outline
Taxation of non-resident beneficiaries in trusts
Clarifying anti-avoidance rules for low-interest or interest-free loans to trusts
Determination of the deemed donation in respect of debt denominated in foreign currency
Exclusion of primary residence from the application of the anti-avoidance measure
Solar Energy Tax Credit
Transfers between retirement finds by members who are 55 years or older
Refinements to the research and development tax incentive
Enhances deduction in respect of certain machinery, plant, implements, utensils and articles used in the production of renewable energy
Addressing the abuse of the definition of Contributed Tax Capital
Clarifying anti-avoidance rules for low-interest or interest-free loans to trusts
Determination of the deemed donation in respect of debt denominated in foreign currency
Exclusion of primary residence from the application of the anti-avoidance measure
Solar Energy Tax Credit
Transfers between retirement finds by members who are 55 years or older
Refinements to the research and development tax incentive
Enhances deduction in respect of certain machinery, plant, implements, utensils and articles used in the production of renewable energy
Addressing the abuse of the definition of Contributed Tax Capital