Individuals Tax
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Capital Allowances: Immovable Assets Series

CPD Hours: 2.5

Price: R220.50


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Title / Topic

Capital Allowances: Immovable Assets Series


Capital Allowances: Immovable Assets Series

What's Included:

Industrial building allowance

OUTCOMES OF TOPIC After studying this topic related to capital allowances on immovable assets, you should be able to: ✓ Determine when an allowance in terms of section 13(1) may be claimed for manufacturing buildings; ✓ Ca lculate a capital allowance in terms of section 13(1) for manufacturing buildings; ✓ Determine when an allowance in terms of section 13quin may be claimed for commercial buildings; ✓ Calculate a capital allowance in terms of section 13quin for commercial buildings; ✓ Determine when an allowance in terms of section 13sex may be claimed for residential buildings; ✓ Calculate a capital allowance in terms of section 13sex for residential buildings; ✓ Determine when an employer could qualify for an allowance in respect of the sale of low- cost residential units in terms of section 13sept; ✓ Calculate a capital allowance in terms of section 13sept in respect of the sale of low-cost residential units; ✓ Determine when an allowance may be claimed for buildings in urban development zones in terms of section 13quat; ✓ Calculate a capital allowance in terms of section 13quat for buildings in urban development zones; Complete the “Tax Computation” section on the ITR14 return in respect of non-deductible depreciation/ amortisation for accounting purposes; ✓ Complete the “Tax Computation” section on the ITR14 return in respect of non-taxable / non-deductible fair value gains/losses in the Statement of Profit or Loss and Other Comprehensive Income; ✓ Complete the “Tax Computation” section on the ITR14 return in respect of the applicable capital allowance in terms of the Income Tax Act.


0.5 Hours | R49.00

Commercial building allowance

OUTCOMES OF TOPIC After studying this topic related to capital allowances on immovable assets, you should be able to: ✓ Determine when an allowance in terms of section 13(1) may be claimed for manufacturing buildings; ✓ Ca lculate a capital allowance in terms of section 13(1) for manufacturing buildings; ✓ Determine when an allowance in terms of section 13quin may be claimed for commercial buildings; ✓ Calculate a capital allowance in terms of section 13quin for commercial buildings; ✓ Determine when an allowance in terms of section 13sex may be claimed for residential buildings; ✓ Calculate a capital allowance in terms of section 13sex for residential buildings; ✓ Determine when an employer could qualify for an allowance in respect of the sale of low- cost residential units in terms of section 13sept; ✓ Calculate a capital allowance in terms of section 13sept in respect of the sale of low-cost residential units; ✓ Determine when an allowance may be claimed for buildings in urban development zones in terms of section 13quat; ✓ Calculate a capital allowance in terms of section 13quat for buildings in urban development zones; Complete the “Tax Computation” section on the ITR14 return in respect of non-deductible depreciation/ amortisation for accounting purposes; ✓ Complete the “Tax Computation” section on the ITR14 return in respect of non-taxable / non-deductible fair value gains/losses in the Statement of Profit or Loss and Other Comprehensive Income; ✓ Complete the “Tax Computation” section on the ITR14 return in respect of the applicable capital allowance in terms of the Income Tax Act.


0.5 Hours | R49.00

Capital allowances claimable on residential units

OUTCOMES OF TOPIC After studying this topic related to capital allowances on immovable assets, you should be able to: ✓ Determine when an allowance in terms of section 13(1) may be claimed for manufacturing buildings; ✓ Ca lculate a capital allowance in terms of section 13(1) for manufacturing buildings; ✓ Determine when an allowance in terms of section 13quin may be claimed for commercial buildings; ✓ Calculate a capital allowance in terms of section 13quin for commercial buildings; ✓ Determine when an allowance in terms of section 13sex may be claimed for residential buildings; ✓ Calculate a capital allowance in terms of section 13sex for residential buildings; ✓ Determine when an employer could qualify for an allowance in respect of the sale of low- cost residential units in terms of section 13sept; ✓ Calculate a capital allowance in terms of section 13sept in respect of the sale of low-cost residential units; ✓ Determine when an allowance may be claimed for buildings in urban development zones in terms of section 13quat; ✓ Calculate a capital allowance in terms of section 13quat for buildings in urban development zones; Complete the “Tax Computation” section on the ITR14 return in respect of non-deductible depreciation/ amortisation for accounting purposes; ✓ Complete the “Tax Computation” section on the ITR14 return in respect of non-taxable / non-deductible fair value gains/losses in the Statement of Profit or Loss and Other Comprehensive Income; ✓ Complete the “Tax Computation” section on the ITR14 return in respect of the applicable capital allowance in terms of the Income Tax Act.


0.5 Hours | R49.00
Karen van Wyk GTP(SA)

Capital allowances claimable on low-cost residential units

OUTCOMES OF TOPIC After studying this topic related to capital allowances on immovable assets, you should be able to: ✓ Determine when an allowance in terms of section 13(1) may be claimed for manufacturing buildings; ✓ Ca lculate a capital allowance in terms of section 13(1) for manufacturing buildings; ✓ Determine when an allowance in terms of section 13quin may be claimed for commercial buildings; ✓ Calculate a capital allowance in terms of section 13quin for commercial buildings; ✓ Determine when an allowance in terms of section 13sex may be claimed for residential buildings; ✓ Calculate a capital allowance in terms of section 13sex for residential buildings; ✓ Determine when an employer could qualify for an allowance in respect of the sale of low- cost residential units in terms of section 13sept; ✓ Calculate a capital allowance in terms of section 13sept in respect of the sale of low-cost residential units; ✓ Determine when an allowance may be claimed for buildings in urban development zones in terms of section 13quat; ✓ Calculate a capital allowance in terms of section 13quat for buildings in urban development zones; Complete the “Tax Computation” section on the ITR14 return in respect of non-deductible depreciation/ amortisation for accounting purposes; ✓ Complete the “Tax Computation” section on the ITR14 return in respect of non-taxable / non-deductible fair value gains/losses in the Statement of Profit or Loss and Other Comprehensive Income; ✓ Complete the “Tax Computation” section on the ITR14 return in respect of the applicable capital allowance in terms of the Income Tax Act.


0.5 Hours | R49.00
Karen van Wyk GTP(SA)

Capital allowances claimable on buildings in Urban Development Zones

OUTCOMES OF TOPIC After studying this topic related to capital allowances on immovable assets, you should be able to: ✓ Determine when an allowance in terms of section 13(1) may be claimed for manufacturing buildings; ✓ Ca lculate a capital allowance in terms of section 13(1) for manufacturing buildings; ✓ Determine when an allowance in terms of section 13quin may be claimed for commercial buildings; ✓ Calculate a capital allowance in terms of section 13quin for commercial buildings; ✓ Determine when an allowance in terms of section 13sex may be claimed for residential buildings; ✓ Calculate a capital allowance in terms of section 13sex for residential buildings; ✓ Determine when an employer could qualify for an allowance in respect of the sale of low- cost residential units in terms of section 13sept; ✓ Calculate a capital allowance in terms of section 13sept in respect of the sale of low-cost residential units; ✓ Determine when an allowance may be claimed for buildings in urban development zones in terms of section 13quat; ✓ Calculate a capital allowance in terms of section 13quat for buildings in urban development zones; Complete the “Tax Computation” section on the ITR14 return in respect of non-deductible depreciation/ amortisation for accounting purposes; ✓ Complete the “Tax Computation” section on the ITR14 return in respect of non-taxable / non-deductible fair value gains/losses in the Statement of Profit or Loss and Other Comprehensive Income; ✓ Complete the “Tax Computation” section on the ITR14 return in respect of the applicable capital allowance in terms of the Income Tax Act.


0.5 Hours | R49.00
Karen van Wyk GTP(SA)

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