InstructorIvyne Denis
TypeOnline Course
DateJan 23, 2020 - Nov 14, 2020
Student Enrolled69
PriceR3200
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TAXATION

Income tax, value-added tax, estate duty, anti-avoidance legislation, case law and tax planning.

Section 1TEST 1 PREPARATION
Lecture 1VAT definitions and registration
Lecture 2VAT S(7) and Ceasing to be a vendor. S(8)(2)
Lecture 3Principal Vs Agent VAT consequences and Deemed supplies
Lecture 4S9 Time Of Supply S10 Value Of Supply
Lecture 5Going concern and exports
Lecture 6Other Zero Rated Supplies Including Fixed Property
Lecture 7Exempts supplies and S(14) imports
Lecture 8S(15) Accounting Basis And Calculation Of Vat-1
Lecture 9Input Denied And Taxable Entertainment And Motor Car S17
Lecture 10S18, Change In Use S18 And Fringe Benefits
Lecture 11S18B Temporary Letting Of Residential Fixed Property
Lecture 12Important Gross Income Discussion
Lecture 13Gross Income Discussion
Lecture 14Quick look into exemptions
Lecture 15CGT Important Principles
Lecture 16CGT Base Cost
Lecture 17Primary residence, Personal use Assets
Lecture 18Non-Residents, Residents and DTAs
Lecture 19Solution Assessment 01 Solution
Lecture 20Donations Tax
Section 2TEST 2 PREPARATION
Lecture 21General Deduction Fomular S11a Read With S23g
Lecture 22s11A PRE-TRADE EXPENDITURE AND APPLICATION
Lecture 23s23H Prepaid expenses
Lecture 24Special deductions.
Lecture 25Movable assets allowances S12C, 12E , S11e
Lecture 26Immovable Assets s13, s13quin, s13sex
Lecture 27Leases -Income tax s11a, s11(g), s11(f), par(h) and par (g)
Lecture 28s12N Leasehold improvements to exempt entities
Lecture 29Recoupments s8(4), Roll overs , par66, par65 , s8(4)e
Lecture 30S8(5) Recoupment Asset Not Returned To The Lessor
Lecture 31Trading stock s22, and s23F
Lecture 32S24, 24C Allowances
Lecture 33s 25D : Asset acquired in foreign currency
Lecture 34s 24I Discussion technique
Lecture 35s24I(7) Deferral of fx differences - Asset not brought into use
Lecture 36LEVEL 2 ONLY s24I 10(A)- Fx differences not recognised
Lecture 37LEVEL 2 ONLY S24I 10(A)- Fx Differences recognised after realisation
Lecture 38S24J Discussion.
Lecture 39LEVEL 2 ONLY s31 - Transfer Pricing Transactions
Section 3TEST 3 PREPARATION
Lecture 40Individuals Tax Principles
Lecture 41Assessed Losses s20A
Lecture 42Deductions (s23m) Salary vs mainly commission
Lecture 43s11F- Deduction of contributions to a fund
Lecture 44Fringe benefits 7th Schedule
Lecture 45Fringe benefits -Value of Acquired Assets
Lecture 46Fringe Benefits -Value Of Use
Lecture 47Fringe Benefits-Right Of Use Of Motor Vehicle
Lecture 48Fringe Benefits- Other Benefits
Lecture 49S8c Restricted Instruments
Lecture 50Vat Implications On Fringe Benefits
Lecture 51S8 Allowanaces
Lecture 52S6, 6A, 6B Rebates and s7B
Lecture 53Employees tax
Lecture 54Taxation of lump-sums received
Lecture 55Provisional Tax- Basic Amount And Theory
Lecture 56Provisional tax - Penalty and Payment
Lecture 57TAX admin- recycled video
Lecture 58LEVEL 2 ONLY ESTATE DUTY THEORY
Lecture 59LEVEL 2 ONLY -QUESTION ON ESTATES
Lecture 60Tax revision
Section 4TEST 4 PREPARATION
Lecture 61Personal service provider
Lecture 62SBC Discussion
Lecture 63Dividend as defined
Lecture 64Contributed Tax Capital explained
Lecture 65S64D Dividend Tax
Lecture 66Tax implications
Lecture 67Vat Implications
Lecture 68Share dealer vs Investor and CGT
Lecture 69Dividend stripping and par 19
Lecture 70Dividend in a liquidation
Lecture 71Trust theory
Lecture 72Applying s7C
Lecture 73s7 and s 25B principles
Lecture 74Capital gains in a Trust par 73
Lecture 75Level 2 Only Corporate Rules
Lecture 76s24BA, 40CA and s40C
Lecture 77Revision group question