About the Presenter :
Di Seccombe (B Com, 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 and is currently a senior tax manager with Mazars Moores Rowland 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 Kwa-Zulu-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.
The new Dividends tax will be implemented on 1 April 2012. Make sure that you know about all the implications of this new tax and the associated administrative requirements, which are going to be onerous!
This seminar will cover all the relevant Dividends Tax legislation and will be structured to incorporate in-depth case studies to help you to understand all the practical aspects of managing and/ or advising on the new tax.
Your attendance will also give you 4 valuable hours of CPD.
Background and transition from STC to Dividends tax
· Key definitions: "dividend”, "foreign dividend”, "contributed tax capital (CTC)”, etc
· How to establish the CTC opening balance and what records must be kept by companies
· How the dividends tax will be levied
· Exemptions· Dividends in specie· Low interest loans
· Treatment of STC credits· How to claim refunds· Rebates
· The dividend exemption and exemption for foreign dividends
· Headquarter companies· Non-resident companies· Liquidation distributions· Capital distributions
· Share buy-backs
· Passive holding companies
· Implications for trusts· Specific anti-avoidance provisions
· The removal of the value extraction tax (VET) and what this means for companies and shareholders
· Treatment of close corporations, co-operatives and not-for-profit companies· Administration considerations
Who Should Attend
Tax practitioners, directors, business owners, advisors, auditors, accountants, bookkeepers and anyone else involved in company administration, business management and taxation.
SAIT Members R850.00
Affiliated Members R900.00 (includes SAIBA, SAICA, SAIPA, ACCA, IAC, ICB, FPI, CSSA, LSSA, FISA) members
Attendance will secure 4 hours verifiable CPD points, including other professional bodies
(i.e. SAIBA, SAIPA, SAICA, ACCA, IAC, ICB, FPI, CSSA, LSSA, FISA)