Capital Allowances and Recoupments Course

Partner: Udemy
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Description: *Please note that this course is based on South African Tax*As a tax professional, learners are immediately confronted with large volumes of detailed tax theory, and struggle to understand how the theory fits into the end goal of preparing tax computations.This course has been designed to develop a foundation of simple application upon which the complexities of taxation can be built at a later stage. The approach to this course is practical rather than theoretical.Topics Discussed:Repairs – section 11 (d)Wear and tear allowance – section 11 (e)Interpretation note No 47 & Binding general ruling No 7Structures and works of a permanent natureSpecial depreciation allowanceThree year write-offFour year write-offFive year write-offSmall Business CorporationsBuilding allowancesBuilding annual allowance – industrial / factory buildingsCommercial buildingsUrban development zone (UDZ) allowanceDeduction in respect of certain residential unitsDeduction in respect of sale of low-cost residential units on loan accountDisposal of allowance assetsAllowances in respect of disposal of assets – section 11 (o)General recoupment provision – section 8 (4)(a)Deferral of recoupment of building allowances – section 13 (3)All Included:Video presented courseDownloadable course materialCertificate of trainingSAIT Accredited - 4 verifiable CPD pointsAbout the Presenter:Ruzel van Jaarsveld</
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Price: 39.99
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Source: Impact
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