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TAX 3701 Chapter_4_Capital_assets_solutions
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3

januari 2021

2020/2021
No, in this case the person is a registered VAT vendor. He can therefore reclaim VAT paid. Therefore the cost of the asset and the foundation must be calculated without VAT. If the person was not registered for VAT the cost would have been R125 400 + R11
Braingain
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Samenvatting

TAX 3701 Chapter_5_Capital_Gains_Tax_solutions
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4

januari 2021

2020/2021
Yes, every time an asset is sold a capital gains tax calculation must be done. The proceeds will be reduced by the recoupment, if there is a recoupment. The base cost will be reduced by wear-and-tear allowances claimed as well as the
Braingain
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Samenvatting

TAX 3701 Chapter_6_Partnerships_solutions (2)
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3

januari 2021

2020/2021
Where Joel brings debtors to the value of R2 000 into a new partnership, but according to the partnership agreement, the debtors will not form part of the new partnership, Joel would be entitled to deduct the full R2 000 should it become
Braingain
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Samenvatting

TAX 3701 Chapter_6_Partnerships_solutions
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3

januari 2021

2020/2021
Where Joel brings debtors to the value of R2 000 into a new partnership, but according to the partnership agreement, the debtors will not form part of the new partnership, Joel would be entitled to deduct the full R2 000 should it become
Braingain
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Samenvatting

TAX 3701 Chapter_7_Companies_solutions No dividends tax is payable on the profits that were paid out to the head office as ABN Amro NV is a non-resident company (incorporated and effectively managed in the Netherlands). Question 7.13 No dividends tax i
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2

januari 2021

2020/2021
No dividends tax is payable on the profits that were paid out to the head office as ABN Amro NV is a non-resident company (incorporated and effectively managed in the Netherlands). Question 7.13 No dividends tax is payable on the profits that were paid out to the head office as ABN Amro NV is a non-resident company (incorporated
Braingain
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Samenvatting

TAX 3701 Chapter_8_Turnover_tax_solutions
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2

januari 2021

2020/2021
Why was the rebate of R12 726 not deducted? No rebates are deductible against the turnover tax. The rebate can only be deducted from normal tax. 2. Will the sale of the property be subject to any tax? A capital gains tax calculation still needs to be submitted with regards to 80% of her primary residence not used for business purposes. The normal tax rules will apply (as the value of the property sold is less than R2 million
Braingain
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Samenvatting

TAX 3701 Chapter_9_Tax_avoidance_solutions
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2

januari 2021

2020/2021
Discussion of the application of section 80A In terms of section 80B, any arrangement may be disregarded if, in the opinion of the Commissioner, the effect is to obtain a tax benefit. Yet, before section 80A can successfully be applied, the following requirements must all be present. The factors or requirements referred to above are the following: • The existence of an arrangement.
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Samenvatting

TAX 3701 Chapter_10_Trusts_solutions
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3

januari 2021

2020/2021
If Harry and Sue Baloy had been married in community of property, the rental income would have been divided equally between them and each would have had to include the amount of R40 000 (R50 000 income – R10 000 expenses or R80 000 / 2) in their respective taxable incomes.
Braingain
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Samenvatting

TAX 3701 Chapter_11_Admin_solutions.docx
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2

januari 2021

2020/2021
Step 1: Request the reasons for the assessment from SARS. Step 2: SARS must provide reasons in writing within 30 business days of the receipt of notice. Step 3: The tax practitioner must make an objection within 30 business days of the date of the assessment or reasons were furnished by SARS (if reasons for assessment have been requested), on an NOO or ADR 1 form. Step 4: The Commissioner must, upon receipt of the notice of objection, either
Braingain
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