Asset for share transactions

Firm/Group/Company - R1725.00 (VAT Incl.) Individuals - R575.00 (VAT Incl.)
Firm/Group/Company - R1299.50 (VAT Incl.) Individuals - R431.25 (VAT Incl.)
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.
Web Based (Online)
GILLIAN PEACH-STANDER
gillian@probetatraining.co.za

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:

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
o SARS BPR 399 anti-avoidance provisions

All entities and tax practitioners who are engaged in corporate restructuring transactions, as well as auditors, might benefit from this course.