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Introduction to assessed losses from the perspective of a natural person taxpayer

OUTCOMES OF TOPIC After studying the topic related to assessed losses you should be able to: ✓ Explain and practically apply the assessed loss provisions; ✓ Identify when assessed losses will be ring-fenced in terms of sec tion 20A.


0.1 Hours | R0.00
Karen van Wyk GTP(SA)

Introduction to International Tax

OUTCOMES OF TOPIC After studying this topic related to the taxation of non-residents, you should be able to: ✓ Understand the terms “resident” and “non-resident”. ✓ Determine whether a natural person is a residen t or non-resident for income tax purposes ✓ Identify and be able to apply the relevant sections in the Income Tax Act that apply only to non-residents. ✓ Understand how a non-resident should declare his/her income from a South African source on the ITR12 tax return.


0.1 Hours | R0.00

Specific and Prohibited Deductions

OUTCOMES OF TOPIC After studying the topic related to special and prohibited deductionsyou should be able to: ✓ Understand that, in addition to deductions which are allowed in terms of the general deduction formula, there are ce rtain special deductions that are specifically allowed in terms of the remaining sub-sections of section 11 in the ITA; ✓ Understand and apply the criteria that disallows an item to qualify for a tax deduction.


0.5 Hours | R49.00

The meaning of not of a capital nature in the context of the general deduction formula

OUTCOMES OF TOPIC After working through this study guide you should be able to: ✓ Understand where the deductions would be included in the tax calculation framework. ✓ Understand the broad classification of income streams for an individual taxpayer ✓ Understand why the general deduction formula is considered to be the starting point when considering deductions.


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

The meaning of in the production of income in the context of the general deduction formula

OUTCOMES OF TOPIC After working through this study guide you should be able to: ✓ Understand where the deductions would be included in the tax calculation framework. ✓ Understand the broad classification of income streams for an individual taxpayer ✓ Understand why the general deduction formula is considered to be the starting point when considering deductions.


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

Application of tax rates, s6(2) rebates

OUTCOMES OF THIS KNOWLEDGE UNIT After studying this unit, you should be able to: ✓ Know how to determine an individual’s tax normal tax ✓ Apply the primary, secondary and tertiary rebates correctly


0.5 Hours | R49.00
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