Individuals Tax
...

Capital Gains Tax Series

Duration: 4.5 hours

Price: R396.90


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Title / Topic

Capital Gains Tax Series


Capital Gains Tax Series

What's Included:

The basic principles related to Captital Gains Tax

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 individ ual 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.


0.5 Hours | R49.00
Karen van Wyk

Basic Proceeds and base cost calculations

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 individ ual taxpayer; ✓ Understand that the Eighth Schedule contains 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 a 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.


0.5 Hours | R49.00

Potential capital gain

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 individ ual taxpayer; ✓ Understand that the Eighth Schedule contains 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 a 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.


0.5 Hours | R49.00

Potential capital loss

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 individ ual taxpayer; ✓ Understand that the Eighth Schedule contains 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 a 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.


0.5 Hours | R49.00

Special base cost rules

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 individ ual taxpayer; ✓ Understand that the Eighth Schedule contains 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 a 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.


0.5 Hours | R49.00

Deemed disposal rules

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 individ ual taxpayer; ✓ Understand that the Eighth Schedule contains 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 a 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.


0.5 Hours | R49.00

Primary residence exclusion

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 individ ual taxpayer; ✓ Understand that the Eighth Schedule contains 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 a 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.


0.5 Hours | R49.00
Karen van Wyk

Other Loss Limitation Provisions and Rules Regarding Disregarding Tax consequences

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 individ ual taxpayer; ✓ Understand that the Eighth Schedule contains 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 a 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.


0.5 Hours | R49.00

Roll-over of capital gains

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 individ ual taxpayer; ✓ Understand that the Eighth Schedule contains 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 a 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.


0.5 Hours | R49.00
Karen van Wyk

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