Capital Gains Tax for Beginners

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Capital Gains Tax for Beginners

Introduction to Capital Gains Tax

updated on icon Updated on Nov, 2023

language icon Language - English

person icon Bizfacility

architecture icon Finance & Accounting,Tax Fundamentals

Lectures -4

Resources -1

Duration -1.5 hours


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Course Description

Capital gains tax is a tax on the difference between the price an asset was purchased for and the amount for which it was sold. If only it was so simple. In South Africa, there are various different capital gains tax inclusions and exclusions as well as different tax rates to be applied to different transactions and legal entity formations. This session is aimed at introducing Capital Gains Tax on an entry-level to learners who wish to gain knowledge on the subject.

Content discussed:

  • Income tax framework

  • Capital gains tax structure

  • Net capital gain or losses

  • Annual exclusion

  • Assessed Capital losses.

  • Aggregate capital gain / (loss)

  • Calculating capital gains on disposal of as asset:

  • Proceeds

  • Base cost

  • Base cost before 01-10-2001

  • Base cost after 01-10-2001

  • Base costs paragraph 26 & 27

  • Specific exclusions

  • Primary residence

  • Exclusions and limitations of losses


About the Presenter:

Daniel van Tonder

Daniel van Tonder is the Head of Taxation at FinSolve Accounting and Taxation – situated in Durbanville Cape Town.
He completed his B- Compt degree in Financial Accounting while still busy with his articles at Diemont, Zimmerman & Bolink Auditors in Polokwane.

After his articles, he entered the private sector to gain valuable experience as a Group Finance Manager and Group Internal Tax Practitioner.

He is currently busy with his postgraduate diploma in taxation through Unisa.
Daniel is a registered tax practitioner and a proud member of the South African Institute of Taxation.


What will you learn in this course:

  • Income tax framework

  • Capital gains tax structure

  • Net capital gain or losses

  • Annual exclusion


What are the prerequisites for this course?

  • No prior experience needed
Capital Gains Tax for Beginners


Check out the detailed breakdown of what’s inside the course

Capital Gains Tax for Beginners
4 Lectures
  • play icon Part 1 26:52 26:52
  • play icon Part 2 36:04 36:04
  • play icon Part 3 23:35 23:35
  • play icon Part 4 25:03 25:03

Instructor Details



Financial Training Since 2010

Being from Bizfacility Financial training for over 10 years of providing training to accountants, bookkeepers and various business owners and companies, we also offer self-study courses to provide value adding knowledge, skills and tools through remote training and engagement that enables you to become more financially skilled.

We offer a variety of self- study courses, packages to provide understanding of all aspects of Bookkeeping, Accounting, Financial instruments, Management Accounting and Financial procedures that are essential for the running of a business.

As finance is a universal language, all online courses offered through UDEMY, are useful to anyone in the world as it complies with IFRS (International Framework of Reporting Standards) and does not include any country specific vat or tax content.

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