2026 On-Demand Webinars
In case you missed any informative moments, we are excited to offer you exclusive access to our on-demand recordings.
Categories
Trust Accounting Focus: Accounting and Disclosure for Trusts 2026 | On Demand
R220,00
Key Topics:
- Attribution Rules
- Vesting and or distribution of current year earnings prior to year end
- The disclosure of the attributions, vestings and distributions in the AFS
- What documentation is to be prepared by the Trustees, Accountant and Tax Practitioner
- A quick recap of provisional tax filings for the donor / funder / beneficiary / trust
Tax Technical: Expatriate Tax, the Section 10(1)(o)(ii) Exemption | On Demand
R220,00
Key Topics:
- Overview of the section 10(1)(o)(ii) Exemption
- Essential Principles of the section, and Interpretation Note 15 (Issue 4), including:
- Qualification Criteria for the exemption
- Employment, remuneration and services rendered
- Days Test
- Limitation of the exemption
- Apportionment of remuneration
- Unpacking Common Misunderstandings
- Practical Compliance Guidance
- Consequences of Non-compliance
VAT Technical Session: Apportionment of Value Added Tax | On Demand
R220,00
Key Topics:
- Overview of the legislation
- Direct attribution vs apportionment
- Mixed supplies
- General input tax apportionment methodology
- Binding General Ruling (VAT) 16 Standard turnover-based method of apportionment
- Complexities
- Imported services and apportionment
- Apportionment where a person commences to be a vendor
- Adjustments where the apportionment ratio applied changes
- Q&A
Accounting for Expenditure, Provisions and Contingencies | On Demand
R220,00
Key Topics:
- IFRS for SMEs Section 21 Provisions and Contingencies
- Clarity on how expenditure is recognised and measured for financial reporting purposes
- Key differences between IFRS for SMEs and the Income Tax Act, including:
- Prepaid expenditure
- Pre-trade expenditure
- Prohibited deductions under Section 23
- Deferred tax reporting
- Practical application through a case study
- Q&A
Concession or Compromise of a Debt | On Demand
R220,00
Key Topics:
- Overview of the legislative framework
- Application of section 19 and paragraph 12A of the Eighth Schedule with reference to Interpretation Note 91
- Relationship with Section 20 in respect of assessed losses
- Application through case studies
- Q&A
VAT Technical Session: Cancellation of Registration | On Demand
R220,00
Key Topics:
- Overview of the Proposed Amendments to the 2026 Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill
- VAT Consequences and Considerations When Deregistering for VAT
- Section 24 – Cancellation of Registration
- Section 8(2) – Deemed Supply on Deregistration
- Value of Supply Rules
- Complexities and Practical Considerations
- Illustrative Case Studies
- Records You Must Keep for VAT Deregistration
- Interactive Q&A
Concession or Compromise of a Debt | On Demand
R220,00
Key Topics:
- Overview of the legislative framework
- Application of section 19 and paragraph 12A of the Eighth Schedule with reference to Interpretation Note 91
- Relationship with Section 20 in respect of assessed losses
- Application through case studies
- Q&A
Dividends Tax and Deemed Dividends on Company and CC Loan Accounts | On Demand
R220,00
Key Topics:
- Dividends Tax Overview
- Key considerations in respect of debit loan accounts, including: – Interest bearing vs interest free loans – Dividends tax considerations – s64E(4) deemed dividends – Potential application of the Seventh Schedule to the Income Tax Act in respect of directors
- Credit loans between companies and connected persons
Trust Income Tax Registration 2026 | On Demand
R220,00
Key Topics:
• Registration requirements for trusts
• Who qualifies as the responsible party
• Documents required for trust registration
• Step-by-step trust registration process
• Ongoing trust compliance requirements
Trust Accounting and Tax Focus: Planning for the 2026 Year End | On Demand
R220,00
Key Topics:
- Attribution Rules
- Vesting and or distribution of current year earnings prior to year end
- What documentation is to be prepared by the Trustees, Accountant and Tax Practitioner prior to the financial year end
- A quick recap of provisional tax filings for the donor / funder / beneficiary / trust
Trust Tax Technical: Section 7C Loans to Connected Person Trusts | On Demand
R220,00
Key Topics:
- Principles of s7C: Loan, advance or credit granted to a trust by a connected person.
- Complexities in respect of s7C
- Practical examples: calculating the donations tax arising.
- Overview of the attribution rules (Section 7 and the Eighth Schedule)
- Q&A and discussion session
Complexities in Estate Duty: The Calculation Edition | On Demand
R220,00
Key Topics:
- Calculation of fiduciary, usufructuary and other like interests, with examples
- Apportionment of estate duty with examples
- Overview of the successive deaths rebate
Final Preparation Trust Tax Filing Season 2025 and Important Constitutional Court Case
R220,00
Key Topics:
- The implications of Shepstone and Wylie Attorneys v De Witt N.O. and Others [2025] ZACC 14
- Trust Registration and Updating of Trust Details.
- Trustees’ Responsibilities
- Passive vs. Dormant Trusts
- Vesting vs. Distribution
- Final Filing Preparation
Trust Accounting Focus: Accounting and Disclosure for Trusts 2026 | On Demand
R220,00
Key Topics:
- Attribution Rules
- Vesting and or distribution of current year earnings prior to year end
- The disclosure of the attributions, vestings and distributions in the AFS
- What documentation is to be prepared by the Trustees, Accountant and Tax Practitioner
- A quick recap of provisional tax filings for the donor / funder / beneficiary / trust
Accounting for Expenditure, Provisions and Contingencies | On Demand
R220,00
Key Topics:
- IFRS for SMEs Section 21 Provisions and Contingencies
- Clarity on how expenditure is recognised and measured for financial reporting purposes
- Key differences between IFRS for SMEs and the Income Tax Act, including:
- Prepaid expenditure
- Pre-trade expenditure
- Prohibited deductions under Section 23
- Deferred tax reporting
- Practical application through a case study
- Q&A
Accounting for Revenue: IFRS for SMEs Section 23: Revenue from Contracts with Customers | On Demand
R220,00
Key Topics:
- Ability to identify and apply revenue recognition principles correctly under IFRS for SMEs.
- Practical understanding of key differences between financial reporting and tax treatment of revenue.
- Illustrative examples to enhance practical application of both frameworks.
Accounting for Income Tax: IFRS for SME’s Section 29 Income Tax in the Spotlight | On Demand
R220,00
Key Topics:
- Clear guidance on the recognition and measurement of current and deferred tax.
- How to identify and account for temporary differences.
- Practical insight into disclosure requirements to ensure accurate and compliant financial statements.
- Q&A Session
Back by Popular Demand – Cybersecurity Essentials for Professionals: Email Threats & AI Risks | On Demand
R220,00
Key Topics:
- Email Hacking – The #1 Threat to businesses
- IT Best Practices for Handling Client Data
- AI & Large Language Model (LLM) Risks
- What To Do If You Have Been Hacked
- Essential Controls to Have in Place
- Building a Cyber-Aware Business
- Interactive Q & A
2026 Professional Ethics Update: King V Focus | On Demand
R220,00
Key Topics:
- Governance as ethical and effective leadership
- Integrity as core characteristic of leaders
- Integration of organisational ethics and corporate citizenship
- The elevated role of the Social and Ethics Committee
VAT Technical Session: Apportionment of Value Added Tax | On Demand
R220,00
Key Topics:
- Overview of the legislation
- Direct attribution vs apportionment
- Mixed supplies
- General input tax apportionment methodology
- Binding General Ruling (VAT) 16 Standard turnover-based method of apportionment
- Complexities
- Imported services and apportionment
- Apportionment where a person commences to be a vendor
- Adjustments where the apportionment ratio applied changes
- Q&A
VAT Technical Session: Cancellation of Registration | On Demand
R220,00
Key Topics:
- Overview of the Proposed Amendments to the 2026 Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill
- VAT Consequences and Considerations When Deregistering for VAT
- Section 24 – Cancellation of Registration
- Section 8(2) – Deemed Supply on Deregistration
- Value of Supply Rules
- Complexities and Practical Considerations
- Illustrative Case Studies
- Records You Must Keep for VAT Deregistration
- Interactive Q&A
VAT Technical Session: Fixed Property Transactions | On Demand
R220,00
Key Topics:
- Essential principles of property transactions
- Determining if VAT or Transfer Duty applies to a transaction
- Mixed supplies (property is used for both a taxable and exempt purpose)
- Commercial vs Residential Accommodation
- Exempt and out of scope supplies
- Sale of a property business as a going concern vs supply of property business subject to the corporate rules (section 8(25))
- Notional Input Vat on the purchase of second-hand goods
- Key considerations for developers (high level)
- Temporary letting, including section 18D, with income tax complexities
- Apportionment
- Case study examples
