Introduction

Whilst this Tax Happy hour discussion will contain certain technical content, the discussion will primarily focus on tax in Agriculture – 2024

Category: Taxation

Channel 0 and 1: Foundation and Compliance

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Information

Format: Recording of Online Live Event

CPD Unit: 1

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What will set you apart

• June Tax Happy Hour, we will discuss the Income Tax and VAT tax legislation affecting the full time and part-time farmer. The discussion Income Tax and Capital Gains Tax
  • Ringfencing rules on livestock
  • Special rules regarding trading stock and growing crops
  • Capital expenditures – farming vs non-farming
  • Sale of farms and residential accommodation
  • Research and Development
• VAT
  • Zero rating of certain goods – purchases and sales
  • Denial of expenditures relating to housing
  • Zero Rating of sales in terms of Land Deals
  • VAT treatment of Hunting and accommodation income.
• PAYE
  • Empowerment transactions for employees
  • Fringe benefit tax including but not limited to housing, transport, bursaries.

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Certificate

The following event is awarded 1 CPD unit 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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