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CGT Advanced application of CGT legislation - Durban
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2011/08/02
When: Tues. 2 August
09:00 - 13:00 (Registration from 08:15)
Where: Durban Country Club
101 Walter Gilbert Road
Durban
Durban, KZN  4000
South Africa
Contact: Moniqua Janse van Vuuren / Dot Robinson


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CGT - ADVANCED APPLICATION OF CGT LEGISLATION
Presenter :  Di Seccombe (Bcom, LLB, LLM(Taxation)

Di Seccombe has been involved in tax for the past 10 years. She is an admitted attorney with a Masters degree in taxation. Di is currently a senior tax manager with Mazars in Cape Town and lectures part time on the UNISA CTA programme to assist up and coming CA's. Di started her tax career as a full time academic with the University of KwaZulu-Natal before moving into practice. She has presented numerous tax seminars with great success and is a popular lecturer amongst her students, as her primary focus in any presentation is that attendees find the material presented in an understandable and accessible manner.

Overview :

A good understanding of the impact of CGT on many private and commercial transactions is essential for effective and efficient tax planning. In this seminar we examine the CGT consequences of specific transactions faced by many taxpayers and how to avoid common CGT pitfalls that arise.

Course Content :

 · Brief overview of calculation of CGT liability

 · Non-resident disposal of SA immovable property

 · Deemed disposals: Emigration, Immigration, death of a taxpayer

 · Property development: conversion of capital asset to trading stock and vice versa, realisation companies and trusts

 · Primary residence exclusion: Effect of having a home office, use of primary residence to produce rental income

 · Shareholders: Sale of shares-Investor vs sharedealer, receipt of capital distribution by shareholder and deemed disposal

 · Trusts: Disposal by a trust and determination of capital gain or loss, loan to trust discharged by donation, attribution of capital gains, movement of assets into trust from deceased estate

 · Estate Planning: CGT and usufructs, deemed disposal at death, movement of assets into and out of the deceased estate, use of discretionary trust and surviving spouse rollover.

Who Should Attend :

Property developers / Persons involved in financial advisory services, estate planning and real estate / Tax specialists and SARS officials / Practising accountants and lawyers / In-house tax managers and advisors / Financial directors, managers and business owners.


CPD
Attendance at this seminar will secure 4 hours verifiable CPD points including other professional bodies (SAICA, SAIPA, SAIBA, ACCA, IAC, ICB, FPI, ACIS, LSSA, FISA)

 

WHY REGISTER WITH SAIT?

Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.

MINIMUM REQUIREMENTS TO REGISTER

The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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