Assessed losses
Assessed loss considerations related to non-natural persons
Duration: 0.5 hour
Price: R49.00
Title / Topic
Assessed loss considerations related to non-natural persons
| OUTCOMES OF TOPIC After studying this topic related to assessed losses, you should be able to: ✓ Understand what the term “assessed losses” mean; ✓ Explain and practically apply the assessed loss provisions; ✓ Identify when the set-off of assessed losses will be disallowed in terms of section 103(2) of the Income Tax Act; ✓ Identify when assessed losses will be ring-fenced in terms of section 20A. |