Capital Gains Tax (CGT) is a complex area of South African taxation. Although it is not a separate tax, CGT forms part of income tax and generally applies when an asset is disposed of for proceeds exceeding its base cost.

This advanced course provides a practical exploration of CGT and the relevant provisions contained in the Eighth Schedule to the Income Tax Act 58 of 1962. Participants will strengthen their understanding of disposals, proceeds, base costs, and the calculation of capital gains and losses.

Ideal for tax practitioners and accounting professionals seeking to apply advanced CGT principles with greater accuracy and confidence.