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
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:
Managing SARS Notices in Practice
R220,00
Key Topics:
-
- Sample of each notice
- What the meaning of each as summarised on mysarsassistant.co.za
- The professional thought process on importance and risk of each notice
- The tax professional’s response to each notice for good practice management
- Draft client communication with clients
- Risk management and automation aspects
Recent Landmark Case and Emerging Crypto Regulations, including Exchange Control: The Need to Knows
R220,00
Key Topics:
-
- Classification of crypto as “capital” under exchange control laws – evolving regulatory approach to crypto assets in South Africa
- Classification of crypto for tax purposes – capital vs gross income
- Practical implications of the Mangundhla ruling and recent SARS enforcement action
- Exchange control considerations for cross‑border crypto transactions / arbitrage trading
- SARS, SARB and regulatory perspectives on crypto assets – increased audit scrutiny
- Risks associated with non‑compliance and undeclared crypto activities – VDP relief and back-dated SARB approvals
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:
Tax Technical: Ceasing Residency by Double Tax Agreement
R220,00
Key Topics:
-
- Why assessing your client’s South African tax residency is critical
- Ceasing tax residency via the DTA process
- Practical application of the “tie-breaker” test rules
- The role and significance of Tax Residency Certificates
- Identifying when to advise clients to consider the DTA process
- Managing tax risks for clients earning foreign income or relocating abroad
Farming Tax Complexities
R220,00
Key Topics:
-
- Plantation Farming
- Sugar Cane
- Game Farming (Interpretation Note 69)
- The general rating formula/equalisation (Interpretation Note 29)
- Section 17A
- Key VAT considerations
- Q&A discussion
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