Introduction and taxation of partnerships
Introduction and taxation of partnerships
Duration: 0.1 hour
Price: R0.00
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Introduction and taxation of partnerships
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| OUTCOMES OF TOPIC After studying this topic on the introduction and taxation of partnerships you, should be able to: ✓ Understand the basic working of a partnership; ✓ Understand the basic legal considerations of a partnership; ✓ Understand the principles related to the taxation of partnership profits. ✓ Understand the VAT consequences of partnerships; ✓ Understand who will be connected persons of a partnership and the impact of connected person transactions that are entered into; ✓ Understand the accounting treatment of partnership income and expenses; and ✓ Understand how the apportionment of partnership profit is recorded in the financial statements. |