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
Virtual Commissioning of Affidavits: What the Africa’s Best Foods Judgment Means for Legal and Professional Practice
R220,00
Key Topics:
- The facts and key findings in Africa’s Best Foods (Pty) Ltd v ED Food S.R.L
- Why virtual commissioning does not comply with the current requirement for physical presence under Regulation 3(1)
- The territorial authority of South African commissioners of oaths and the distinction between administering an oath in South Africa and abroad
- How affidavits executed outside South Africa may validly be commissioned and authenticated
- The courts’ discretion to condone non-compliance where there has been substantial compliance and admission is in the interests of justice
- Practical implications for attorneys, tax practitioners and other professionals obtaining affidavits from clients or deponents situated abroad
- Q&A
Getting VAT Deductions Right
R220,00
Key Topics:
- Overview of the Value Added Tax Act rules relating to input tax deductions
- Other important deductions
- Ensuring that supplier documentation is compliant
- Motor Vehicles
- Entertainment expenses
- Second-hand goods
- Practical examples
- Q&A
Repeat Session – 2026 Tax Season: The eFiling Edition
R220,00
Key Topics:
- The most recent SARS publications and their impact on filing season
- Overview of individual filing obligations and e-filing updates
- Key considerations for individual taxpayers
- Extended Q&A
Efiling Edition: Split Returns – Ceasing and Commencing Residency
R220,00
Key Topics:
- Key principles under the Income Tax Act
- The most recent SARS publications and their impact on filing season
- Complexities:
- Ceasing residency
- Commencing residency
- Practical eFiling considerations, challenges, and examples
Trust IT3(t) Reporting – Practical Classroom Session
R220,00
Key Topics:
- Understanding the difference between the IT3-01 and IT3-02 forms
- Clarifying the roles of the submitting entity vs the reporting entity in the IT3(t) context
- Unpacking the reportable IT3(t) data required by SARS in respect of trust beneficiaries
- Clarifying the reportable financial flows on a beneficiary level
- IT3(t) tax type activation and penalties – steps to ensure proper activation and avoid penalties
- Updating the Registered Representative/Main Trustee for IT3(t) purposes
- Covering nil submissions, exempt trusts, and trusts in the process of deregistration
Understanding South African Work Visas
R220,00
Key Topics:
- Understand the distinction between work visa types
- Learn when a short-term work visa is required vs a visitor visa
- Identify the risks and penalties associated with visa misuse
- Discover best practices for preparing and advising on compliant visa applications
- Gain clarity on permitted durations, extensions, and work permissions
- Build confidence when engaging with immigration stakeholders and authorities
Small Business Corporations and Turnover Tax
R220,00
Key Topics:
- Overview of the legislative framework
- Section 12E and Interpretation 9 (Issue 7) Small business corporations
- Determination of the turnover tax payable by micro businesses in accordance with the Sixth Schedule to the Income Tax Act
- Application through case studies
- 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 IT3(t) Reporting – Practical Classroom Session
R220,00
Key Topics:
- Understanding the difference between the IT3-01 and IT3-02 forms
- Clarifying the roles of the submitting entity vs the reporting entity in the IT3(t) context
- Unpacking the reportable IT3(t) data required by SARS in respect of trust beneficiaries
- Clarifying the reportable financial flows on a beneficiary level
- IT3(t) tax type activation and penalties – steps to ensure proper activation and avoid penalties
- Updating the Registered Representative/Main Trustee for IT3(t) purposes
- Covering nil submissions, exempt trusts, and trusts in the process of deregistration
Simplifying Trust Filing Season 2026 – Overview
R220,00
Key Topics:
-
- Key Filing Dates
- Confirmation of details on the RAV System
- General improvements to the Return
- Passive Trusts
- Special Trusts
- Section 25B – amendment
- Non-Resident Beneficiaries
- Section 25B (4-6)
- Importance of IT3(t)
- Beneficial Ownership/ Distribution schedule
- Importance of Accurate declaration
- Other Topical Matters:
- Timeous Vesting of Income and Capital
- Provisional Tax Considerations
- Relationship between Section7C and the ITR12T
- Administrative penalties
Understanding Trusts Through a Tax Lens: Trust Taxation, Attribution Principles, Distributions
R220,00
Key Topics:
- Overview of the taxation principles affecting trusts including the application of Section 25B, Paragraph 80 of the Eighth Schedule and the attribution rules.
- Understanding Section 31 and Section 7C as they apply to loans or advances to trusts with below-market interest rates, including recent amendments requiring potential concurrent application of both sections.
- Tax treatment of distributions to beneficiaries, including timing and attribution.
- Special considerations for non-resident beneficiaries and related tax implications.
Understanding Trusts Through a Tax Lens: The Legislative Framework Impacting Trusts from a Tax Perspective
R220,00
Key Topics:
-
- Overview of the trust legislative and compliance framework
- Identifying beneficial owners of trusts for SARS declaration and compliance purposes
- Importance and preparation of trust resolutions for tax compliance
- Review of recent case law
Deceased Estates Focus: Case Studies
R220,00
Key Topics:
-
- An estate with a re-distribution and how to manage it from start to finish, including:
- local and foreign capital gains
- trust awards / and loan accounts, especially where moneys have been loaned to the beneficiary to apply for his/her AIT
- non-resident beneficiaries and non-resident trusts
- An estate with a re-distribution and how to manage it from start to finish, including:
Deceased Estates Focus: Income Tax Considerations
R220,00
Key Topics:
-
- The final income tax calculation and tax return of the deceased, including:
- Section 9HA, disposal by deceased person (income and capital gains)
- Amounts deemed to accrue to the deceased immediately prior to death
- Taxation of the deceased estate in terms of section 25 of the Income Tax Act
- Estate Income tax compliance and completion
- Complexities, including the valuation of business interests
- Q&A
- The final income tax calculation and tax return of the deceased, including:
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
Whistleblowing under the Lens: Labour Law Considerations in Managing Whistleblower Reports
R220,00
Key Topics:
- Overview of whistleblowing in South African labour law, including the Labour Relations Act, 1995 (Labour Relations Act), Codes of Good Practice and collective bargaining agreements.
- Requirements for a protected disclosure.
- Retaliation, occupational detriment, and unfair labour practices.
- Managing malicious or bad-faith reporting.
- Litigation risk, disciplinary action and remedial measures.
- Recent CCMA and Labour Court case law.
- Practical examples and Interactive Q&A.
Whistleblowing under the Lens: Governance, Risk and Practical Management of Disclosures
R220,00
Key Topics:
- Overview of whistleblowing legislation in South Africa, including the Protected Disclosures Act and corporate governance principles.
- Creating ethical and accountable organisations through effective whistleblowing mechanisms.
- Whistleblowing as a governance and compliance control.
- Policies, procedures and defensible whistleblowing frameworks.
- Roles and responsibilities of management, Human Resources (HR), Legal, Compliance, Board of Directors and Board Committees.
- International trends in whistleblowing.
- Practical Considerations and Interactive Q&A.
2026 Professional Ethics Update: Tax Focus
R220,00
Key Topics:
- Definition of Ethics
- The fundamental principles that underpin a professional ethics framework
- Reflections on the Tax Practitioner compliance framework:
- Tax Administration Action Act No 28 of 2011 Chapter 18 Registration of tax Practitioners and reporting of unprofessional conduct
- Interpretation Note 132, published on 29 July 2024
- SARS Guide: Criteria for the registration of tax practitioners, effective 11 October 2024)
- Key considerations arising from recent tax case law
- Reflection on case studies facing practitioners
- Closing reflections and interactive question and answer discussion
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
Getting VAT Deductions Right
R220,00
Key Topics:
- Overview of the Value Added Tax Act rules relating to input tax deductions
- Other important deductions
- Ensuring that supplier documentation is compliant
- Motor Vehicles
- Entertainment expenses
- Second-hand goods
- Practical examples
- Q&A
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
