Taxation

Are you looking for CTA support in 2023? Then you need to apply for a CA Campus CTA support bursary. What does our CTA support programme offer? CA Campus provides online lectures and tutorials to CTA students studying at any accredited university. Who can apply for a bursary? Any student that is registered for CTA […]

DISPOSAL OF A PRIMARY RESIDENCE The disposal of a primary residence is an important topic in Capital Gains Tax (CGT) for any CTA student. It is a fairly simple section but there are some areas that often challenge students, such as the application of paragraphs 47 and 49.   In the video below, we discuss […]

Students often find it difficult to answer a liquidation question. This should not be the case. In order to answer a liquidation question you need to know how to calculate normal tax for a company. You are also required to understand the calculation and implications of dividends tax. To calculate the dividend that is distributed […]

In this blog entry we are doing revision on non-residents and interest. This is an area where students often make mistakes. You don’t have to! It is easy to understand and score marks when looking at non-residents and interest. Be sure to watch the video where we go through the steps and provide a suggested […]

When looking at Capital Gains Tax (“CGT”) we often see examiners testing the primary residence exclusion discussed in Part VII of the Eighth Schedule. It is a popular section and a great place to score marks but this section is often misunderstood by students.   In general, when a natural person disposes of a primary […]

s16(3)(h) of the VAT Act is an important section that is often tested. It can easily be incorporated into your first UNISA CTA test.   If a VAT vendor carries on a business that is partly taxable and partly exempt, input tax is limited to the percentage of taxable supplies.   EXAMPLE: A registered VAT vendor makes […]