Donations Tax Series
Donations Tax Series
What's Included:
Income Tax Consequenses of Donations
OUTCOMES OF TOPIC After studying this introduction to donations made and donations tax, you should be able to: ✓ Understand what a “donation” is; ✓ Understand what a “deemed donation” is; ✓ Un derstand the tax consequences when a donation is made; ✓ Understand how property donated will be valued for donations tax purposes; ✓ Understand what donations tax is and at what rate it is levied; ✓ Identify donations that are exempt from donations tax; ✓ Understand that donations will not necessarily have donations tax consequences only, but all other tax consequences should also be considered when making a donation.
0.5 Hour | R49.00
Contextualising donations tax
OUTCOMES OF TOPIC After studying this introduction to donations made and donations tax, you should be able to: ✓ Understand what a “donation” is; ✓ Understand what a “deemed donation” is; ✓ Un derstand the tax consequences when a donation is made; ✓ Understand how property donated will be valued for donations tax purposes; ✓ Understand what donations tax is and at what rate it is levied; ✓ Identify donations that are exempt from donations tax; ✓ Understand that donations will not necessarily have donations tax consequences only, but all other tax consequences should also be considered when making a donation.
0.5 Hour | R49.00
Deemed donations
OUTCOMES OF TOPIC After studying this introduction to donations made and donations tax, you should be able to: ✓ Understand what a “donation” is; ✓ Understand what a “deemed donation” is; ✓ Un derstand the tax consequences when a donation is made; ✓ Understand how property donated will be valued for donations tax purposes; ✓ Understand what donations tax is and at what rate it is levied; ✓ Identify donations that are exempt from donations tax; ✓ Understand that donations will not necessarily have donations tax consequences only, but all other tax consequences should also be considered when making a donation.
0.5 Hour | R49.00
Exemptions from donations tax
OUTCOMES OF TOPIC After studying this introduction to donations made and donations tax, you should be able to: ✓ Understand what a “donation” is; ✓ Understand what a “deemed donation” is; ✓ Un derstand the tax consequences when a donation is made; ✓ Understand how property donated will be valued for donations tax purposes; ✓ Understand what donations tax is and at what rate it is levied; ✓ Identify donations that are exempt from donations tax; ✓ Understand that donations will not necessarily have donations tax consequences only, but all other tax consequences should also be considered when making a donation.
0.5 Hour | R49.00
Value of donations
OUTCOMES OF TOPIC After studying this introduction to donations made and donations tax, you should be able to: ✓ Understand what a “donation” is; ✓ Understand what a “deemed donation” is; ✓ Un derstand the tax consequences when a donation is made; ✓ Understand how property donated will be valued for donations tax purposes; ✓ Understand what donations tax is and at what rate it is levied; ✓ Identify donations that are exempt from donations tax; ✓ Understand that donations will not necessarily have donations tax consequences only, but all other tax consequences should also be considered when making a donation.
0.5 Hour | R49.00
Calculation of donations tax and liability for donations tax
OUTCOMES OF TOPIC After studying this introduction to donations made and donations tax, you should be able to: ✓ Understand what a “donation” is; ✓ Understand what a “deemed donation” is; ✓ Un derstand the tax consequences when a donation is made; ✓ Understand how property donated will be valued for donations tax purposes; ✓ Understand what donations tax is and at what rate it is levied; ✓ Identify donations that are exempt from donations tax; ✓ Understand that donations will not necessarily have donations tax consequences only, but all other tax consequences should also be considered when making a donation.
