Introduction

Assessed loss balances refer to the accumulated tax losses that a company or individual can carry forward or backward to offset taxable income in other periods. These losses are valuable tax assets, but their utilization is subject to specific limitations and rules that vary depending on jurisdiction and entity type.

Category: Taxation

Channel 1: Compliance

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Information

Available from: 20 August 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

• Understand the current rules for carrying forward assessed losses and how the R1 million/80% limitation works.
• Learn how Section 103(2) anti-avoidance provisions may disallow losses if SARS views them as tax-driven arrangements.
• Get clarity on Section 20A “ring-fencing” rules for individuals, including updates in the 2026 TLAB proposal.
• See how deferred tax recognition interacts with the 80% limitation and what this means for your clients.
• Avoid compliance risks by understanding SARS’s stance and recent case law on what qualifies as “trade”.

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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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