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Business Tax
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Module 1: Business Income
Income: Learning Guide
1. Work through the Study Guide: Gross Income
2. Watch the Knowledge Video: Gross Income (9 Min)
3. Watch the Knowledge Video: Period of assessment (9 Min)
4. Watch the Knowledge Video: Total amount in cash or otherwise (8 Min)
5. Watch the Knowledge Video: Received by or accrued to (17 Min)
6. Watch the Knowledge Video: Not of a capital nature (26 Min)
7. Watch the Knowledge Video: Resident vs Non-Resident (12 Min)
1. Work through the Study Guide: Debit Adjustments
2. Watch the Knowledge Video: Contextualising Exempt Income (3 Min)
3. Watch the Knowledge Video: Exempt Taxpayers (7 Min)
4. Watch the Knowledge Video: Exempt Income for Non-Residents (6 Min)
5. Watch the Knowledge Video: Foreign dividends (10 Min)
6. Watch the Knowledge Video: Government Grants (11 Min)
7. Watch the Knowledge Video: Non taxable amounts credited to the Income Statement (17 Min)
1. Work through the Study Guide: Special Inclusions
2. Watch the Knowledge Video: Special Inclusions (13 Min)
1. Work through the Study Guide: Recoupment of allowances
2. Watch the Knowledge Video: Recoupment of allowances (10 Min)
3. Watch the Knowledge Video: Recoupment related to trade debtors (6 Min)
Self-Assessment Knowledge Quiz: Income
1. Work through the Practical Guide: Business Income
1. Business Tax Income Self-Guided Practical Simulation Activity Question 1
4. Business Tax Income Self-Guided Practical Simulation Activity Question 2
Module 2: Business Deductions
Deductions: Learning Guide
1. Work through the Study Guide: General Deduction Formula
2. Watch the Knowledge Video: General deduction formula (10 Min)
3. Watch the Knowledge Video: Expenditure and losses (8 Min)
4. Watch the Knowledge Video: Actually incurred (17 Min)
5. Watch the Knowledge Video: Carrying on a trade (12 Min)
6. Watch the Knowledge Video: Year of assessment (9 Min)
7. Watch the Knowledge Video: In the production of income (30 Min)
8. Watch the Knowledge Video: Not of a capital nature (13 Min)
1. Work through the Study Guide: Debit and Credit Adjustments
2. Watch the Knowledge Video: Interest (18 Min)
3. Watch the Knowledge Video: Non-Taxable amounts credited to the Income Statement (16 Min)
4. Watch the Knowledge Video: Foreign exchange (16 Min)
5. Watch the Knowledge Video: Provisions, deductions related to debtors (21 Min)
1. Work through the Study Guide: Special Allowances Not Claimed in the Income Statement
2. Watch the Knowledge Video: Leases (25 Min)
3. Watch the Knowledge Video: Pre-trade and prepaid expenses (12 Min)
1. Work through the Study Guide: Non-deductible amounts debited
2. Watch the Knowledge Video: Donations to PBOs- Section 18A (14 Min)
3. Watch the Knowledge Video: Deductions not allowable in determination of taxable income (s23) (20 Min)
4. Watch the Knowledge Video: Link with VAT (9 Min)
1. Work through the Study Guide: Expense items requiring specific consideration
1. Work through the Study Guide: Trading Stock
2. Watch the Knowledge Video: Trading Stock Section 22 (11 Min)
3. Watch the Knowledge Video: Other considerations (15 Min)
4. Watch the Knowledge Video: Share Dealers and share Transactions (4 Min)
5. Recommended Readings
1. Work through the Study Guide: Employee-related Expenses
2. Watch the Knowledge Video: Employee-related expenses (10 Min)
3. Watch the Knowledge Video: Employee-related expenses continue (15 Min)
1. Work through the Study Guide: Other Expenses
2. Watch the Knowledge Video: Other Expenses Legal (8 Min)
3. Watch the Knowledge Video: Assessed Losses (9 Min)
Self-Assessment Knowledge Quiz: Deductions
1. Work through the Practical Guide: Deductions
1. Business Tax Deductions Self Guided Practical Simulation Activity Question 1 & 2
4. Business Tax Deductions Self Guided Practical Simulation Activity Q3
Module 3: Capital Allowances
Capital Allowances: Learning Guide
1. Work Through The Study Guide: Cost of an asset
2. Watch the knowledge video: Cost of an asset (12 Min)
1. Work Through The Study Guide: Movable Assets
2. Watch the knowledge video: Small business corporations (9 Min)
3. Watch the knowledge video: Manufacturing asset allowance (7 Min)
4. Watch the knowledge video: Wear and tear allowances (9 Min)
5. Watch the knowledge video: Moving Costs (7 Min)
6. Recommended Readings
1. Work Through The Study Guide: Immovable Assets
2. Watch the knowledge video: Manufacturing buildings (12 Min)
3. Watch the knowledge video: Commercial buildings (8 Min)
4. Watch the knowledge video: Residential buildings (6 Min)
5. Watch the knowledge video: Sale of low-cost residential buildings (8 Min)
6. Watch the knowledge video: Buildings in Urban Development Zones (6 Min)
1. Work Through The Study Guide: Debt Reduction, Disposals and Recoupments
2.Watch the knowledge video: Debt Reduction (15 Min)
3. Watch the knowledge video: Recoupment of allowances (10 Min)
1. Work Through The Study Guide: Other Assets
2. Watch the knowledge video: Intangible Assets (13 Min)
3. Watch the knowledge video: Repairs and improvements (7 Min)
1. Self-Assessment Knowledge Quiz: Capital Allowances (Topic 1 & 2)
2. Self-Assessment Knowledge Quiz: Capital Allowances (Topic 3)
3. Self-Assessment Knowledge Quiz: Capital Allowances (Topic 4 & 5)
1. Work through the Practical Guide: Capital Allowances
1. Capital Allowances Self-Guided Practical Simulation Activity Question
Module 4: Capital Gains Tax
Capital Gains Tax: Learning Guide
1. Work Through The Study Guide: Introduction to Capital Gain Tax
2. Watch The Knowledge Video: Basic proceeds and base cost calculations (14 Min)
3. Watch The Knowledge Video: Potential capital gain (14 Min)
4. Watch The Knowledge Video: Potential capital loss (8 Min)
5. Self-Assessment Knowledge Quiz: Topic 1 Introduction to Capital Gain Tax
1. Work Through The Study Guide: Special Considerations
2. Watch The Knowledge Video: Special Base Cost Rules (17 Min)
3. Watch The Knowledge Video: Deemed disposal rules (14 Min)
4. Self-Assessment Knowledge Quiz: Topic 2 Special Consideration
1. Work Through The Study Guide: Loss Limitations, Exclusion, Roll-overs and Debt Reduction
2. Watch The Knowledge Video: Business Tax loss limitations and exclusions (22 Min)
3. Watch The Knowledge Video: Roll-overs (18 Min)
4. Self-Assessment Knowledge Quiz: Topic 3 Loss Limitations, Exclusion, Roll-overs and Debt Reduction
1. Work through the Practical Guide: Capital Gains Tax
1. Capital Gains Tax Self-Guided Practical Simulation Question 1
5. Capital Gains Tax Self-Guided Practical Simulation Q2
Module 5: Prepaid Taxes
Prepaid Tax: Learning Guide
1. Work through the Study Guide: Prepaid Tax
2. Additional Reading
3. Watch The Knowledge Video: Contextualising Provisional Tax (9 Min)
4. Watch The Knowledge Video: Calculations (15 Min)
5. Watch The Knowledge Video: Penalties and Interest (11 Min)
6. Self-assessment Knowledge Quiz: Prepaid Taxes
1. Work Through The Practical Guide: Practical Guide Prepaid Tax
2. Additional Reading
1. Prepaid Taxes Self-Guided Practical Simulation Activity
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All categories
Accounting
Business
Financial Services
Interpersonal Skills
Legislation
Projects
Technology
Microsoft Excel
Leadership and Team Managem...
Conflict and Team Dynamics
Communication and Negotiati...
Regulatory Compliance and L...
Qualifications
Short Courses
Professional Certificates
Professional Certificates/Financial Reporting
Professional Certificates/Financial Planning
Home
Edwiser Forms
Course info
Business Tax
Teacher:
Robert Murray
Skill Level
:
Beginner
