Individuals Tax
...

Capital Allowances: Other Series

CPD Hours: 1

Price: R88.20


Back
Title / Topic

Capital Allowances: Other Series


Capital Allowances: Other Series

What's Included:

Capital allowances claimable on intagible assets

OUTCOMES OF TOPIC After studying this topic related to intangible assets, you should be able to: ✓ Understand what is meant by an “intangible asset”; ✓ Determine whether an intangible asset will qualify for a c apital allowance; ✓ Understand what is meant by “research and development”; ✓ Identify what is specifically excluded from research and development; ✓ Understand the accounting treatment of an intangible asset; ✓ Understand the accounting treatment of research and development; ✓ Understand the tax treatment of an intangible asset; ✓ Understand the tax treatment of research and development; ✓ Complete the “Tax Computation” section on the ITR14 return in respect of non-deductible depreciation/amortization for accounting purposes; ✓ Be able to properly disclose adjustments related to an intangible asset and complete the relevant sections on the ITR14. ✓ Be able to properly disclose adjustments related to research and development and complete the relevant sections on the ITR14.


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

Repairs and improvements

OUTCOMES OF TOPIC After studying this topic related to repairs and improvements, you should be able to: ✓ Understand what is meant by “repairs”; ✓ Understand the difference between “repairs” and &ld quo;Improvements”; ✓ Understand when “repairs” will be allowed as a tax deduction and when it will be disallowed; ✓ Understand what the tax treatment of improvements is; ✓ Interpret financial statements with reference to the accounting policies and notes to the financial statements to determine the accounting treatment of repairs and improvements; ✓ Determine whether it is necessary to make adjustments on the ITR14 for repairs and improvements.


0.5 Hours | R49.00

Related Webinars

Trusts
...

Trusts Series


5.5 Hours
R485.10

Tax Administration
...

World of Tax


3.5 Hours
R308.70

Tax Dispute Resolution – All You Need to Know - 2021
...

Tax Dispute Resolution Series – All You Need to Know


6 Hours
R1282.50

Need Help ?

Explore Smarty