Asset for share transactions – swapping taxes
Firm/Group/Company - R1460.50 (VAT Incl.)
Individuals - R598.00 (VAT Incl.)
Price (MLU Subscriber):
Firm/Group/Company - R1092.50 (VAT Incl.)
Individuals - R460.00 (VAT Incl.)
|Presenter:||Ms. Corlia Faurie|
|CPD Hours:||Attending the course and successfully completing the post-assessment, will grant you 2 hour/s verifiable CPD, recognised by the various professional bodies (SAICA, SAIBA, ACCA, IACSA, IRBA & etc). Please note that the CPD certificate will only be issued once the post-assessment has been completed.|
|Platform:||Web Based (Online)|
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SAIT members: Please remember that in order to access your member discount for this webinar, your delegate profile with ProBeta Training MUST reflect your SAIT membership number as member discount is applied automatically. No manual credits will be accommodated from Monday, 18 October 2021, should your delegate profile not be updated yet. You may access the instructions to update your delegate profile at http://probetatraining.obsysfiles.co.za/PBT/onlineadverts/SAIT.html. As one of the many consequences and factors to consider for any corporate restructuring transaction, tax implications almost stand first in line – as it may also often be one of the main reasons for said restructuring. ProBeta offers courses that unpack these transactions and the tax implications thereof.
This session will address the following: • Brief overview of the underlying concepts to consider in corporate restructuring: o Section 41 definitions o 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): o Section 42 – Asset for share transactions o Section 43 – Substitutive asset for share transactions o Section 24BA and 40C – Anti-avoidance provisions • Practical issues with corporate restructuring
All entities and tax practitioners that are engaged in corporate restructuring transactions, as well as auditors, might benefit from this course.