Tax Happy Hour: Capital Gains Tax (CGT)
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.
1 CPD unit July 23, 2025 1 presenter
What will set you apart
By completing this course you will gain the following competencies
- Interaction between the Income Tax Act and the 8th Schedule to the Income Tax Act.
- Overview of the 4 Pillars underpinning CGT
- Pitfalls and opportunities
Event breakdown
- Interaction between the Income Tax Act and the 8th Schedule via S26A of the Income Tax Act.
- Overview of the 4 Pillars of CGT
- Asset
- Base Cost
- Proceeds
- Disposal events
- 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
Category: TaxationType: CPD CourseCPD category: Taxation
Description
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.
Presenters
Johan Heydenrych — Johan
You will earn a certificate
On successful completion you will receive a certificate for 1 CPD unit in Taxation.
Requirements
- Laptop, desktop, or mobile device with internet access
- Microsoft Edge, Google Chrome, Safari, or Firefox browser