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2014 Webinar: Interest on hybrid debt instruments deemed to be dividends in specie
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2014/07/21
When: 21 July 2014
From 03:00 PM to 05:00 PM
Where: Webinar online session
Presented live from Gauteng
Gauteng
South Africa
Contact: Ingrid Erwee


Online registration is closed.
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OVERVIEW:

Section 8F of the Income Tax Act, dealing with hybrid debt instruments, has recently been substituted. A new section 8FA has also been inserted into the Income Tax Act, dealing with hybrid interest. These provisions have far-reaching implications for taxpayers and these implications will be discussed in the seminar.


COURSE CONTENT:

Programme highlights will include:


We will examine sections 8F and 8FA in detail, including examples of how these provisions apply.


PRESENTER:

David Warneke – BDO South Africa

David Warneke is the head of Income Tax Technical at BDO South Africa and Adjunct Associate Professor in Tax at the University of Cape Town. He has many years of experience in consulting to a wide range of corporate tax clients.

He holds a Post Graduate Diploma in Tax Law, a Masters Degree in Tax Law, an Honours Degree in Financial Accounting and is a Chartered Accountant.

David also serves on a number of Tax Committees, including the Corporate Taxation Committee of SAIT. He lectures tax at postgraduate level, has published a number of articles in refereed journals and is co-author of a questions book on taxation that is prescribed at the majority of the leading universities in South Africa.


CPD:

Webinar Participation & Completion of the Online Assessment will secure 2 hours Verifiable Output CPD.


EVENT INVESTMENT:

Monthly CPD subscribers: Free 

Members: R290

Affiliated Members: R300

Non-members: R350


Payments & Cancellations:

All payments must be made by EFT or by credit card, at least 3 working days before commencement of an event.

  • Proof of payment will be requested at registration, if payment at that point in time has not been reflected on SAIT's bank account.
  • Only written notice of cancellation will be recognised.
  • Conditions:
    • If the cancellation occurs more than 30 days prior to the event no cancellation fee will be charged.
    • If the cancellation occurs less than 30 but more than 10 days prior to the event a 50% cancellation fee will apply.
    • If the cancellation occurs less than 10 days prior to the event a 100% cancellation fee will apply.
  • Delegates who book and fail to attend will be liable for the full event fee.
  • SAIT’s liability in the case of an event being cancelled will be limited to a refund or credit of the event fee.

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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