Price:
R565.00 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Biz Facility
Duration:
120 Minutes
Additionals:
R565.00 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Biz Facility
Duration:
120 Minutes
Additionals:
CPD Assessment
Certificate
Certificate
Lesson Outline
As a tax professional, learners are immediately confronted with large volumes of detailed tax theory, and struggle to understand how the theory fits into the end goal of preparing tax computations.
This course has been designed to develop a foundation of simple application upon which the complexities of taxation can be built at a later stage. The approach is practical rather than theoretical.
Topics Discussed:
Gross Income
Total Amount
In cash or otherwise
Received by or accrued to
Capital
Residence
Source
Source in terms of section 9
Passive income exemptions
Non-resident’s interest exemption
Natural person’s interest exemption
South African dividends – section 10 (1)(k)(i)
Dividends and interest paid as an annuity
Royalties paid to non-residents
Purchased annuities
Foreign dividends
Deductions
This course has been designed to develop a foundation of simple application upon which the complexities of taxation can be built at a later stage. The approach is practical rather than theoretical.
Topics Discussed:
Gross Income
Total Amount
In cash or otherwise
Received by or accrued to
Capital
Residence
Source
Source in terms of section 9
Passive income exemptions
Non-resident’s interest exemption
Natural person’s interest exemption
South African dividends – section 10 (1)(k)(i)
Dividends and interest paid as an annuity
Royalties paid to non-residents
Purchased annuities
Foreign dividends
Deductions