1. 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 all situations and environments:
a. To which transactions does the Eighth Schedule apply?
b. What are proceeds?
c. What is Base Cost?
d. An understanding of exclusions, roll over relief and loss limitations
a. How does CGT fit into the Income Tax model
b. What is a CGT event and when does it occur?
c. Determining Base Cost
d. Determining Proceeds
e. Exclusions
f. Loss Limitations vs roll over relief g. Problem areas
