Introduction

Capital Gains Tax (CGT) is a tax levied on the profit (gain) made when you sell or dispose of an asset that has increased in value. It applies to individuals, businesses, and other entities, depending on the jurisdiction.

Category: Taxation

Channel 1: Compliance

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Information

Available from: 23 July 2025, 16:00

Format: Webinar

CPD Units: 1

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What will set you apart

By attending this webinar you will gain the following competencies

• Assets Subject to CGT: Includes property (excluding primary residence in many cases), investments like stocks and shares, business assets, valuable personal possessions, and certain intangible assets.
• Calculation of Gains: The gain is calculated as the difference between the sale price and the original purchase price, minus allowable costs (e.g., improvements, transaction fees).
• Exemptions and Reliefs: Many jurisdictions offer exemptions or reliefs for specific assets or circumstances, such as primary residence exemptions, annual exempt amounts, or rollover relief.
• Annual Exempt Amount: Some countries provide an annual exemption threshold; gains below this amount may be tax-free.
• Reporting and Payment: Taxpayers typically must report gains in their annual tax return and pay any CGT owed by a specified deadline.

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Certificate

The following event is awarded 1 CPD units in Taxation.

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Presenter

Johan Heydenrych

Johan completed his B. Com (Accounting) (Hons) cum laude and was awarded “Best student in Audit 700”. He has been offering specialised taxation services since 1991 across all industries. Johan was a tax partner at KPMG from 1997 to 2020 and is currently a partner in the Kreston SA network specialising in taxation. Johan is well-known for his expert presentation skills and entertains the audience with his extensive experience and stories.

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