If you do not inform us that you are unable to attend the webinar training session, and we are unable to reach you to confirm whether you would like access to the edited recording, your booking will automatically be credited after one week. You will then need to rebook the lesson through our Akhanani website.
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.
Ms Jeanmari Van Der Schyff
31 Jul '24
09h00 - 11h00
2
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, SAIT, SAIPA , ACCA, IACSA & IRBA). Please note that the
CPD certificate will only be issued once the post-assessment has been completed.
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.
