Passive Income, Exemptions, Deductions & Tax Course
Product Details
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 is practical rather than theoretical.
Topics Discussed:
- Gross Income
- Total Amount
- In cash or otherwise
- Received by or accrued to
- Capital
- Residence
- Source
- Source in terms of section 9
- Passive income exemptions
- Non-resident’s interest exemption
- Natural person’s interest exemption
- South African dividends – section 10 (1)(k)(i)
- Dividends and interest paid as an annuity
- Royalties paid to non-residents
- Purchased annuities
- Foreign dividends
- Deductions
All Included:
- Video presented course
- Downloadable course material
- Certificate of training
- Assessment (optional)
- SAIT Accredited (2 Verifiable CPD hours)