Corporate organisations and the related tax implications are extremely complex. The Income Tax Act provides for tax-neutral transactions in specific circumstances, as set out in the corporate rules in sections 41 to 47. This tax relief is mirrored in the VAT and STT Acts. On the other hand, there are several anti-avoidance provisions in the Income Tax Act that must be carefully considered.
After attending this webinar delegates will know how the various corporate reorganisation provisions operate.
- Types of corporate reorganisations
- Tax treatment of –
- Company formations
- Asset for share transactions
- Company liquidations
- Anti-avoidance provisions such as
- Dividend stripping
- Value mismatch transactions
PROF. JACKIE ARENDSE | B Acc (Wits), HDip Tax Law (Wits), M Comm (Tax) (KZN), CA (SA)
After completing her training at Deloitte, Jackie worked for a top-100 listed company and then moved to academia at Wits University where she lectured, researched and wrote books and articles on all aspects of tax for more than 12 years. In 2004, she was appointed Project Director: Tax, at the South African Institute of Chartered Accountants (SAICA) where her main responsibilities included managing relationships with key stakeholders (especially SARS and National Treasury), enhancing SAICA members' tax competence and representing SAICA in discussions with Government on tax legislation.
After a stint in private practice specialising in tax training and consulting, Jackie was appointed as Head of the School of Accountancy at Wits University in May 2009. She remained in that post until 2013 when she stepped down to focus more on her tax specialisation. She remains there with a part-time post as a Visiting Associate Professor, teaching post-graduate students. She also consults and is a sought-after presenter of tax seminars around the country.
Jackie has authored numerous articles and publications in the field of taxation and has served as an advisor to various professional bodies. She has Chaired and served on numerous committees of the South African Institute of Tax Practitioners (SAIT) and the South African Institute of Chartered Accountants (SAICA). Jackie is married to Mark, also a Chartered Accountant and they have two adult sons.
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