Corporate Tax
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Salaried Employees - Specific Transactions Series

CPD Hours: 2

Price: R176.40


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Salaried Employees - Specific Transactions Series


Salaried Employees - Specific Transactions Series

What's Included:

Local passive income earned by residents

OUTCOMES OF THIS KNOWLEDGE UNIT After studying this knowledge unit, you should be able to: ✓ Understand what the term “passive income” means ✓ Understand the various local passive income streams and the tax imp lication of each type of income stream ✓ Understand the various foreign passive income streams and the tax implication of each type of income stream ✓ Understand the nature of rental income and, even though it could be classified as passive income, understand why it could also be included as “trade income” ✓ Understand the tax consequences of letting of fixed property by persons married in community of property ✓ Understand the when rental losses may be ring-fenced ✓ Understand when trust income should be included in an individual’s tax calculation ✓ Understand how passive income is declared on the ITR12 tax return


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

Local and foreign passive income earned by residents

OUTCOMES OF THIS KNOWLEDGE UNIT After studying this knowledge unit, you should be able to: ✓ Understand what the term “passive income” means ✓ Understand the various local passive income streams and the tax imp lication of each type of income stream ✓ Understand the various foreign passive income streams and the tax implication of each type of income stream ✓ Understand the nature of rental income and, even though it could be classified as passive income, understand why it could also be included as “trade income” ✓ Understand the tax consequences of letting of fixed property by persons married in community of property ✓ Understand the when rental losses may be ring-fenced ✓ Understand when trust income should be included in an individual’s tax calculation ✓ Understand how passive income is declared on the ITR12 tax return


0.5 Hours | R49.00

Section 6quat updated

OUTCOMES OF THIS KNOWLEDGE UNIT After studying this knowledge unit, you should be able to: ✓ Understand what the term “passive income” means ✓ Understand the various local passive income streams and the tax imp lication of each type of income stream ✓ Understand the various foreign passive income streams and the tax implication of each type of income stream ✓ Understand the nature of rental income and, even though it could be classified as passive income, understand why it could also be included as “trade income” ✓ Understand the tax consequences of letting of fixed property by persons married in community of property ✓ Understand the when rental losses may be ring-fenced ✓ Understand when trust income should be included in an individual’s tax calculation ✓ Understand how passive income is declared on the ITR12 tax return


0.5 Hours | R49.00

Attribution of income from minors to parents s7(3)

OUTCOMES OF THIS KNOWLEDGE UNIT After studying this knowledge unit, you should be able to: ✓ Understand what the term “passive income” means ✓ Understand the various local passive income streams and the tax imp lication of each type of income stream ✓ Understand the various foreign passive income streams and the tax implication of each type of income stream ✓ Understand the nature of rental income and, even though it could be classified as passive income, understand why it could also be included as “trade income” ✓ Understand the tax consequences of letting of fixed property by persons married in community of property ✓ Understand the when rental losses may be ring-fenced ✓ Understand when trust income should be included in an individual’s tax calculation ✓ Understand how passive income is declared on the ITR12 tax return


0.5 Hours | R49.00

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