Overview

Deferred tax is a topic that creates stress and anxiety in even the most experienced practitioners. It bridges the gap between financial accountants and tax practitioners, reconciling their perspectives and quantifying the impact of tax structuring on a company's financial position and performance.

Webinar Content

In this webinar, Caryn Maitland will guide you through the process of accurately assessing and calculating deferred tax. She will cover essential topics such as:

• Master the fundamentals: Understand the underlying purpose and intent of deferred taxation.
• Deep dive into the calculations: Unpack the key components of a deferred tax computation, including temporary and permanent differences, tax rate reconciliation, and the recognition of deferred tax assets.
• Tackle the "rate" question: Learn how to determine the appropriate tax rates to use in your calculations.
• Assess deferred tax assets: Gain clarity on recognizing deferred tax assets arising from assessed losses, capital losses, and other transactions.

Competencies Developed

• Technical competence
• Integrative thinking
• Analytical and critical thinking

Presenter

Caryn Maitland

Caryn is a qualified CA (SA and RA), who has lectured extensively at the University of KwaZulu-Natal (and other institutes) where she lectured Advanced Financial Accounting. Since then, Caryn has specialised in facilitating ethics conversations, keeping assurance practitioners up to date and unpacking legislation for the financial sector.

She has conducted independent workshops and seminars for professional accountants since 2006 on various topics and has consulted on several technical issues. Since January 2011, she has focused on her own business as technical freelance consultant and trainer to those working within the accounting profession. Caryn is a technical advisor to various SAICA Eastern Region Districts as well as serving on various SAICA committees, such as the SAICA Eastern Region Council.

Since 2018, Caryn has worked extensively with commerce and industry, assisting analysts, directors, and other users of financials to interpret, prepare, analyse and forecast based on the results of financial statements.

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

• Regular price:  R460.00
• Special rate for SAIT members:  R368.00
• 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.