Capital gains tax basic Tax
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The basic principles related to Captital Gains Tax

CPD Hours: 0.5

Price: R49.00


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The basic principles related to Captital Gains Tax

Presenters : Karen van Wyk GTP(SA)

This webinar on demand is part of a series of webinars. Click here to read more


OUTCOMES OF TOPIC
After studying this topic related to capital gains tax, you should be able to:
✓ Understand what capital gains tax is;
✓ Understand where capital gains tax fits into the income tax framework of an individual taxpayer;
✓ Understand that the Eighth Schedule contain the provisions in respect of capital gains tax and how to apply these provisions to determine its inclusion in a taxpayer’s taxable income calculation;
✓ Understand the basic working of CGT;
✓ Understand the process to calculate taxable capital gain or assessed capital loss to be included in a taxpayer’s taxable income;
✓ Understand when CGT will be triggered;
✓ Understand which questions in the ITR12 tax return to answer in order to disclose capital gains and capital losses.
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