Over the last couple of years National Treasury and SARS have spent a significant amount of time and effort amending the law surrounding the treatment of debt write offs. In the last year, this effort was expanded to include dividend stripping. Are you up to date? The latest round of changes (including the newly released 2018 Draft Amendments) represent a fundamental shift in how these items are taxed. Donít be caught unawares!
The aim of this webinar is to cover the core ideas of debt compromises in s 19 and para 12A of the Eighth Schedule and how they interact with the anti avoidance provisions in s22B and para 43A of the Eighth Schedule.
After attending this webinar, attendees will have gained an understanding of the competencies mentioned below and must be able to apply the concepts and techniques in most situations and environments: