Tax Relief for Corporate Restructures

Overview

Restructuring within organisations can become necessary due to various reasons such as commercial considerations, operational changes or to be more tax efficient.

Sections 41 to 47 of the Income Tax Act, known as “the corporate rules,” provides relief from the tax consequences of restructuring in qualifying circumstances.

Webinar content

In this webinar, we will take a practical look at selected corporate rules, which will include the following:

• Overview of the legislative requirements of sections 42, 44, 45 and 47 of the Income Tax Act.
• Focus on recent developments and legislative amendments.
• Discussion of practical applications of the corporate rules, including detailed case studies.
• Common mistakes made in applying the corporate rules.

Who should attend?

Tax practitioners, tax accountants, professionals dealing with mergers and acquisitions.

Presenter

Wessel Smit

B.Compt (Hons) HDip Tax MCom (Taxation) CA(SA)

Wessel is an independent tax consultant and director at Core Tax (Pty) Ltd. He has extensive experience in presenting taxation courses, advising on taxation issues and experience in writing and reviewing technical learning material. As a tax practitioner, Wessel advises various organization’s that differ in size on tax-related matters, including drafting tax opinions. Previously he was a senior tax lecturer at the University of the Free State and lectured taxation to the CTA students at the University of Johannesburg.

Through the professional bodies and other stakeholders, Wessel has played an active role in influencing the drafting of new tax legislation over the years. In presenting seminars, Wessel has been able to turn complicated tax legislation and amendments into easily understandable examples that practitioners can link and apply to their own real-life experiences. To date, Wessel has presented more than 200 tax-related seminars.

CPD

This event and successful completion of the online assessment will secure 2 hours verifiable output Tax CPD points.

Event Investment

CPD Subscribers: 100% discount for all 2021 CPD subscribers. Not a CPD subscriber yet? Click here to register now.

Regular price: R495.00

SAIT member: R395.00

Company price (5 attendees maximum): R950.00

Payments and cancellations

• All payments must be made by EFT or by credit card, at least 3 working days before commencement of an event.
• Kindly note that should payment not been received 2 days after the event, legal action will be taken
• Proof of payment will be requested at registration if payment at that point in time has not been reflected on TTF's bank account.
• Only written notice of cancellation will be recognised.
• Cancellation conditions:
  • If the cancellation occurs more than 4 working days prior to the event no cancellation fee will be charged.
  • If the cancellation occurs less than 4 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.
• SAIT'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.