Debt restructuring and dividend stripping
(s19, s22B and para 12A, para 43A)

6 November
09h00 - 11h00
Registration closes 24 hours before the start of the webinar.

Students
R280
Members
R390
Non-members
R500
 

Carmen Westermeyer
CA (SA)
Director, Maitland and Associates Inc

 


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:

 
 

Understand what is meant by "debt compromise resulting in a debt benefit"

 
 

Understand the consequences of such a debt compromise

 
 

Understand which exemptions are available

 
 

Understand how the dividend stripping provisions in s22B and para 43A work

 
 

Understand how the dividend stripping provisions in s22B and para 43A work

 
 

Have an awareness of the triggers for these sections in any contract

 
 
TO REGISTER FOR THIS WEBINAR CLICK HERE


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