Corporate Tax
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Debt Financing and Institutional Savings: Series

CPD Hours: 2.1

Price: R176.40


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Debt Financing and Institutional Savings: Series


Debt Financing and Institutional Savings: Series

What's Included:

Introduction to Institutional Savings

OUTCOMES OF TOPIC After studying this topic related to debt financing and interest, you should be able to: ✓ Understand the VAT consequences of debt financing transactions ✓ Understand the tax consequences related to the a dvance and repayment of debt ✓ Define the term “instrument” ✓ Define the term “interest” ✓ Understand what is meant by “Yield to maturity” ✓ Understand what is meant by “Accrual periods” ✓ Understand what is meant by “Adjusted initial amount” ✓ Understand the impact of interest on the taxable income of the lender ✓ Understand the impact of interest on the taxable income of the borrower ✓ Calculate interest in terms of S24J ✓ Understand the tax consequences arising on the early settlement or sale/transfer of a debt instrument ✓ Understand when an alternative method of the determination of interest could be applied ✓ Interpret financial statements with reference to the accounting policies and notes to the financial statements to determine the accounting treatment of interest expense ✓ Complete the Tax Computation section on the ITR14 tax return to adjust for finance (interest) expenses where the accounting and tax treatment differ


0.1 Hours | R0.00

Collective Investment Schemes

OUTCOMES OF TOPIC After studying this topic related to debt financing and interest, you should be able to: ✓ Understand the VAT consequences of debt financing transactions ✓ Understand the tax consequences related to the a dvance and repayment of debt ✓ Define the term “instrument” ✓ Define the term “interest” ✓ Understand what is meant by “Yield to maturity” ✓ Understand what is meant by “Accrual periods” ✓ Understand what is meant by “Adjusted initial amount” ✓ Understand the impact of interest on the taxable income of the lender ✓ Understand the impact of interest on the taxable income of the borrower ✓ Calculate interest in terms of S24J ✓ Understand the tax consequences arising on the early settlement or sale/transfer of a debt instrument ✓ Understand when an alternative method of the determination of interest could be applied ✓ Interpret financial statements with reference to the accounting policies and notes to the financial statements to determine the accounting treatment of interest expense ✓ Complete the Tax Computation section on the ITR14 tax return to adjust for finance (interest) expenses where the accounting and tax treatment differ


0.5 Hours | R49.00

REIT Distributions

OUTCOMES OF TOPIC After studying this topic related to debt financing and interest, you should be able to: ✓ Understand the VAT consequences of debt financing transactions ✓ Understand the tax consequences related to the a dvance and repayment of debt ✓ Define the term “instrument” ✓ Define the term “interest” ✓ Understand what is meant by “Yield to maturity” ✓ Understand what is meant by “Accrual periods” ✓ Understand what is meant by “Adjusted initial amount” ✓ Understand the impact of interest on the taxable income of the lender ✓ Understand the impact of interest on the taxable income of the borrower ✓ Calculate interest in terms of S24J ✓ Understand the tax consequences arising on the early settlement or sale/transfer of a debt instrument ✓ Understand when an alternative method of the determination of interest could be applied ✓ Interpret financial statements with reference to the accounting policies and notes to the financial statements to determine the accounting treatment of interest expense ✓ Complete the Tax Computation section on the ITR14 tax return to adjust for finance (interest) expenses where the accounting and tax treatment differ


0.5 Hours | R49.00

Insurance premiums and payouts

OUTCOMES OF TOPIC After studying this topic related to debt financing and interest, you should be able to: ✓ Understand the VAT consequences of debt financing transactions ✓ Understand the tax consequences related to the a dvance and repayment of debt ✓ Define the term “instrument” ✓ Define the term “interest” ✓ Understand what is meant by “Yield to maturity” ✓ Understand what is meant by “Accrual periods” ✓ Understand what is meant by “Adjusted initial amount” ✓ Understand the impact of interest on the taxable income of the lender ✓ Understand the impact of interest on the taxable income of the borrower ✓ Calculate interest in terms of S24J ✓ Understand the tax consequences arising on the early settlement or sale/transfer of a debt instrument ✓ Understand when an alternative method of the determination of interest could be applied ✓ Interpret financial statements with reference to the accounting policies and notes to the financial statements to determine the accounting treatment of interest expense ✓ Complete the Tax Computation section on the ITR14 tax return to adjust for finance (interest) expenses where the accounting and tax treatment differ


0.5 Hours | R49.00

Annuities

OUTCOMES OF TOPIC After studying this topic related to debt financing and interest, you should be able to: ✓ Understand the VAT consequences of debt financing transactions ✓ Understand the tax consequences related to the a dvance and repayment of debt ✓ Define the term “instrument” ✓ Define the term “interest” ✓ Understand what is meant by “Yield to maturity” ✓ Understand what is meant by “Accrual periods” ✓ Understand what is meant by “Adjusted initial amount” ✓ Understand the impact of interest on the taxable income of the lender ✓ Understand the impact of interest on the taxable income of the borrower ✓ Calculate interest in terms of S24J ✓ Understand the tax consequences arising on the early settlement or sale/transfer of a debt instrument ✓ Understand when an alternative method of the determination of interest could be applied ✓ Interpret financial statements with reference to the accounting policies and notes to the financial statements to determine the accounting treatment of interest expense ✓ Complete the Tax Computation section on the ITR14 tax return to adjust for finance (interest) expenses where the accounting and tax treatment differ


0.5 Hours | R49.00

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