Price:
R422.05 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Jeanmari van der Schyff
Duration:
120 Minutes
Additionals:
R422.05 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Jeanmari van der Schyff
Duration:
120 Minutes
Additionals:
CPD Assessment
Certificate
Certificate
Lesson Outline
Understanding the tax implications of any corporate restructuring transaction is not just crucial, it's a key factor that often determines the direction of the decision-making process.
This course is designed to provide you with the knowledge and tools necessary to navigate these complex tax considerations effectively.
This session will address the following:
- Brief overview of the underlying concepts to consider in corporate restructuring:
- Section 41 definitions
- Contributed tax capital
- Coverage of the main provisions from tax legislation dealing with asset for share transactions (types of transactions, requirements to qualify for certain tax relief):
- Section 42 – Asset for share transactions
- Section 43 – Substitutive asset for share transactions
- Section 24BA and 40C – Anti-avoidance provisions
- Practical issues with corporate restructuring
- SARS BPR 399 anti-avoidance provisions