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Tax Happy Hour: Capital Gains Tax (CGT) – 23 July 2025

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.

Date:

23 July, 2025

Time:

16:00

Hours:

1 hour

CPD Units:

1

Category:

Taxation

Group:

Channel 1: Compliance

Format:

Live Event

R230,00 VAT incl.

Product Information

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.

Presenter/s

Johan Heydenrych
Johan Heydenrych is a taxation specialist since 1991, Johan is known for his expertise in complex tax advisory and compliance, currently serving as a partner at Kreston SA.

What will set you apart

By attending this webinar you will gain the following competence

A basic overview of the mechanics, pitfalls and opportunities regarding Capital Gains Tax:

  • Interaction between the Income Tax Act and the 8th Schedule to the Income Tax Act.
  • Overview of the 4 Pillars underpinning CGT

 

o Asset

o Base Cost

o Proceeds

o Disposal events

  • Pitfalls and opportunities

Event breakdown

  1. Interaction between the Income Tax Act and the 8th Schedule via S26A of the Income Tax Act.
  2. Overview of the 4 Pillars of CGT
  • Asset
  • Base Cost
  • Proceeds
  • Disposal events
  1. Pitfalls and opportunities
  • Time of disposal and fixed property
  • Leasehold improvements
  • Section 11(o) vs CGT
  • Par 43A of the 8th Schedule
  • Corporate rules and CGT

Certificate

The following event is awarded 1 CPD unit in Taxation.

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