Mastering CGT from the Perspective of a Business

Capital Gains Tax (CGT) remains one of the most misunderstood and complex areas of South African tax. CPD Campus is presenting a webinar series designed to help professionals master capital gains tax. This second instalment in the Capital Gains Tax series focuses on the specific CGT consequences that arise in the hands of businesses

Capital gains tax plays a critical role in business transactions, yet its impact is often underestimated until a disposal or restructuring is already underway. Mastering CGT from the Perspective of a Business is a focused one-hour webinar designed to unpack the capital gains tax implications that arise in common, but complex, business scenarios.

This one-hour webinar focuses on the CGT implications of business-related disposals, including the sale of assets, sale of shares, the disposal of a business or business assets, asset-for-share transactions, and intra-group restructurings. Attention is given to the interaction between these transactions and the corporate rollover relief and deferral provisions contained in sections 41–47 of the Income Tax Act.

This webinar forms part of a broader CGT series and is ideally suited to accountants, tax practitioners, and finance professionals advising on corporate transactions, restructurings, and business disposals who want a clearer grasp of CGT in a business context.

In completing this learning engagement, you will have developed the following professional competencies indicated in the green section below: