Overview

2026 marks 25 years since the introduction of capital gains tax (CGT) in South Africa. Over this period, inflationary pressures and ongoing legislative developments have steadily increased CGT exposure, making it an increasingly significant component of tax planning and compliance.

In addition, the CGT framework continues to evolve through legislative amendments, court decisions, and SARS administrative practices and reporting requirements. As a result, a strong and current understanding of CGT remains essential for tax practitioners, accountants, financial advisors, legal professionals, investors, and business owners.

This practical 2-hour webinar, Capital Gains Tax – A Refresher, presented by Prof. Jackie Arendse, revisits the core principles of CGT while unpacking recent developments and common areas of difficulty in practice. It provides a clear, structured overview of the key rules governing CGT, including disposals, base cost determination, exclusions, roll-over relief, and the interaction between CGT and other taxes.

The session also highlights recent legislative amendments, key case law, and SARS interpretations affecting both individual and corporate taxpayers. Practical examples are used throughout to support real-world application and reinforce understanding.

This webinar is ideal for professionals seeking to refresh their CGT knowledge, strengthen technical competence, and remain current with recent developments while earning CPD hours.

Webinar Content

• Overview of the Eighth Schedule and the calculation of taxable capital gains and capital losses
• Key CGT concepts, including asset definition, disposals, proceeds, and base cost
• Exclusions, exemptions, and rollover relief provisions
• Anti-avoidance rules, including the limitation of losses
• Application of CGT rules to specific scenarios, including:
  • Primary residences
  • Crypto assets
  • Foreign assets
  • Sale of a small business
  • Ceasing to be a tax resident
• Recent legislative amendments, case law, and SARS interpretations
• Practical examples illustrating CGT application in real-world contexts

Competencies Developed

After attending this webinar, participants will be able to:

• Stay up to date with current changes in CGT legislation and SARS practice
• Advise clients on the CGT implications of a range of transactions
• Guide teams in preparing SARS-compliant tax returns in line with legislation and practice
• Develop client communications highlighting key CGT developments
• Strengthen tax planning strategies relating to capital gains tax

Presenter

Professor Jackie Arendse 

B Acc (Wits) M Acc (Tax) (UKZN) Chartered Accountant (SA) PhD (Accounting) (Rhodes)

After completing her training at Deloitte and qualifying as a Chartered Accountant, Jackie was Group Financial Accountant for a top-100 listed company before moving to academia where she developed her skills as an academic – authoring, lecturing, and researching on a wide range of tax areas – and also completing her master’s and PhD qualifications.

She served as Project Director: Tax at the South African Institute of Chartered Accountants (SAICA) between 2004 and 2006, managing relationships with key stakeholders (especially SARS and National Treasury), enhancing SAICA members’ tax competence and representing SAICA in discussions with government on tax policy and legislation.

Jackie was Head of the School of Accountancy at Wits University from 2009 until 2013 and was Head of the Department of Accounting at Rhodes University from 2014 until 2020. Since 2021, she has been Head of Taxation at Academic One, which is developing a fully online CTA/Accounting Honours programme, and she continues as a sought-after presenter of tax seminars and webinars.

Jackie has presented tax training to tax practitioners, accountants, small businesses, and large corporates around the country for many years and has authored numerous books, articles, and publications in the field of taxation including Silke on South African Income Tax. She is the managing author of Silke on Tax Administration, published by LexisNexis and updated annually.

CPD

Attending this webinar and the successful completion of the online assessment will secure a certificate of completion for 2 hours of Tax CPD.

Event Investment

Free for Tax Technician, Tax Practitioner, Tax Accountant CPD subscribers and Practice Packages. Not a CPD subscriber yet? Click here to register now.

• Regular price:  R460.00
• Group booking discounts available when you register for a group.

Payments and Cancellations

• All payments must be made by EFT or by credit card, at least three working days before commencement of an event.
• Kindly note that should payment not be received two days after the event, legal action will be taken.
• Proof of payment will be requested at registration if payment does not reflect in The Tax Faculty’s bank account.
• Only written notice of cancellation will be recognized.
• Conditions:
  • If the cancellation occurs more than four working days prior to the event no cancellation fee will be charged.
  • If the cancellation occurs less than four working days prior to the event, a 100% cancellation fee will apply.
• Delegates who book and fail to attend will be liable for the full event fee.
• The Tax Faculty’s liability in the case of an event being cancelled will be limited to a refund or credit of the event fee.
• Please click here for the full terms and conditions.