Available Course
CGT Essentials: The need to know of Capital Gains Tax
>> Click here to book this training as an In-House course <<
| Duration: | 2.00 |
| CPD Hours: | Attendance at this seminar will secure 2 hour/s verifiable CPD points including other professional bodies (SAICA, SAIBA, ACCA, IACSA, IRBA & etc) |
| Course Facilitator: |
Corlia Victor
T: 0118861395 E: gillian@probetatraining.co.za |
| Back | |
The secret to mastering capital gain tax often lies in the basic details - the essentials of the tax rules governing CGT and incorporating it into daily accounting.
Join us for an informative session on the need to know essentials on capital gains tax.
This session will cover the following:
- The basics of determining CGT:
- What is an asset?
- What is a disposal event?
- What is proceeds and base cost?
- How does a CGT calculation work?
- Capital gains vs accounting profit, and the different treatments under the tax law vs IFRS
- Where CGT fits into the tax framework, and what to consider when incorporating CGT into it
- Exclusions, roll-overs and other considerations (this discussion will not cover all exclusions in detail - it will focus on the primary residence exclusion, involuntary disposal roll-overs and a brief overview of the interaction with the debt reduction rules)
All taxpayers, practitioners and accounting professionals seeking guidance or more information on these matters are welcome.