Calculating Capital Gains Tax
This module was developed with the objective of providing learners with a comprehensive understanding of the requirements of the Act and how to apply this in calculating possible taxable capital gains.
Videos
31
Videos
Video time
407
minutes
Learning units
34
Units
Access
6
months
Duration
In your own time
Chapters
9
Chapters
What can you expect from this course
This course has the following outcomes:
- To provide an overview of deemed disposals, including when there is a change of intention in the use of capital assets;
- To assist you in understanding how to calculate proceeds from the sale of a capital asset;
- To provide a clear understanding of how to treat losses incurred with capital creditors for capital gains tax purposes;
- To assist you in understanding the Capital Gains Tax implications for waiving debt for debtors;
- To provide understanding of other Capital Gains Tax matters, including donations or disposals to connected persons, the private use of trade assets, the personal use of assets, how to calculate the base cost of an asset as well as primary residence implications for Capital Gains Tax; and
- To provide a comprehensive overview of the various roll over provisions available to the taxpayer relating to Capital Gains Tax.
Diane Seccombe
Diane Seccombe is an admitted attorney with a masters degree in
taxation. She has over 15 years of experience with taxation. Diane is
currently the National Head of Tax Training at Mazars Academy Proprietary
Limited and in this capacity provides tax training to professional institutes,
banks, financial service providers and financial planners. She is also well
known amongst students for her tax lectures at post graduate level. Diane
consults on income tax matters including, corporate, individual and
international tax and is an expert in Value Added Tax.
Diane is the national head of tax training at Mazars in South Africa.
