Webinar Training Course
Corporate Restructuring: Asset for share transactions: swapping out on taxes
Price: |
Firm/Group/Company - R1552.50 (VAT Incl.)
Individuals - R517.50 (VAT Incl.) |
Price (MLU Subscriber): |
Firm/Group/Company - R1164.38 (VAT Incl.)
Individuals - R388.13 (VAT Incl.) |
SAIT Members: | Access your member discount with us by consulting the member instructions here BEFORE making a booking Here. Should you be unsure as to whether you have updated your profile correctly, please contact us BEFORE making a booking. NO MANUAL DISCOUNTS OR CREDITS WILL BE ISSUED. |
Presenter: | Ms. Corlia Victor |
Date: | 12 Apr '22 |
Times: | 09h00-11h00 |
Duration: | 2 |
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) |
Contact Person: |
Corlia
T: 011 886 1395 E: gillian@probetatraining.co.za |
Back Book Now |
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.
This course is the first in our two-part series that aims to explore the tax working of these transactions.
Please note that while these courses are presented as a series of related matters, they cannot be booked as a bundle and bookings are to be made for each course on its own.
This session will cover 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.