Foreign currency transactions and translations what does the tax act actually say s24I and s25D

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

Lesson Outline


Foreign exchange is becoming an everyday occurrence for almost every taxpayer.
This is due to increased offshore investment for individuals, globalisation of trade and even just because of easier travel.
Do you fully understand how to correctly reflect these transactions in your tax return?
The aim of this session is to cover the core ideas of s24I, s25D and para 43 of the Eighth Schedule and how they apply to foreign exchange items.
The main topic areas to be covered are:
• How do I translate transactions?
• Translation requirements for foreign debts or foreign assets
• Calculation of capital gains or losses with respect to foreign assets
• Special Rules housed in these sections

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 most situations and environments:
• Understanding whether they should translate transactions
• Understanding which foreign items need to be translated
• Understanding how to calculate a capital gain or loss for foreign assets
• Understanding the rules with respect to loans and connected persons