CGT on Property Transactions
Date:
3 December 2026
Time:
10:00-11:30
Platform:
Zoom
Cost:
R220
CPD Points:
1.5
Cost:
R220
CPD Points:
1.5
The disposal of immovable property requires careful consideration of the complexities of the Eighth Schedule.
Join us as we unpack the legislative framework and its applications to disposals of immovable property by individuals, companies and trusts, both resident and non-resident.
Key topics
In this session, the following key topics will be discussed:
- Overview of the Eighth Schedule principles
-
Determining proceeds on disposal, including:
- Accrual of proceeds
- Base cost
- Valuation date value
- The primary residence exclusion
- Vesting of immovable property in a trust beneficiary
- Disposal by a trust to a third party and vesting of capital gains
-
Property-rich companies including:
- Disposal of land-rich shares by non-residents in countries
without an Article 13(4)
- Disposal of land-rich shares by non-residents in countries
- Section 35A withholding taxes
- Connected person considerations
- Q&A
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Who Should Join?
Tax Practitioners
and Professionals
Legal Advisors
Trust Administrators
Financial Advisors
Accountants
Meet The Speakers
Duncan McAllister
Chartered Accountant (SA)
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Duncan McAllister (CA(SA)) is a leading specialist in income tax with particular expertise in capital gains tax and corporate tax.
He has 40 years’ experience in the tax field, having spent 35 of those years with SARS on a variety of sections in the Durban office: Company Audit, assessing of companies in liquidation, head of individual business, partnership, trust and estates assessing, head of the company assessing section, acting head of the law administration section dealing with all objections and appeals, manager of the tax board, and responsible for all JSC and RSC levy rulings.
From July 2000 he worked for head office on: drafting CGT legislation, presenting seminars on CGT throughout the country, writing numerous guides and interpretation notes and reviewing most of the guides and interpretation notes produced by the Corporate Income Tax Section, participating as an external committee member of the Advance Tax Rulings Section, providing input on selected objection and appeal matters, member of the GAAR committee, and drafting income tax and CGT legislation and reviewing draft tax legislation.
Since registering as a tax practitioner in October 2020, Duncan has joined Webber Wentzel as a consultant. He also does tax consulting in his own name, answers member queries for SAIT, has written over 60 technical articles for Accountancy SA and is the editor of McAllister on CGT (formerly Stein on CGT).
Catherine Fourie
Chartered Accountant (SA)
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Catherine Fourie is the Head of CPD Consortium. She is a CA(SA) and Chartered Tax Advisor and completed her MCom (Taxation) in 2016. Previously an audit manager at Deloitte, she was a lecturer in the BCom Accounting program at Nelson Mandela University (NMU) for 15 years until 2024 and has served on various non-profit Boards.
Designed for anyone handling provisional tax returns or in need of a refresher, this webinar will help you get your provisional tax estimates right and avoid unwanted penalties and interest.
