Section 6quat updated
...

Section 6quat updated

CPD Hours: 0.5

Price: R49.00


This is part of a series

Read more about series
Back
Title / Topic

Section 6quat updated

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


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 implication 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
Need Help ?

Explore Smarty