Exit Tax – Section 9H Explored

Terms & Conditions 2025

What does an annual subscription cover?

In accordance with the SARS External Guide: Criteria for the Registration of Tax Practitioners (effective 11 October 2024) at page 5, “a year commences on 1 January and ends on 31 December of a year…”

Therefore the 2025 annual package applies to the year ended 31 December 2025. CPD Consortium acknowledges that the compliance requirements of the relevant RCB’s extend beyond the calendar year and therefore subscription package holders will enjoy access to the following until 31 October 2026:

CPD Consortium Portal, to view and download certificates of completion
All 2025 on demand offerings

Renewing your subscription for the 2026 year provides full access to on demand offerings and live events from 1 January 2026.

Note: It is essential to understand the requirements of your RCB in respect of cut-off dates and reporting requirements.

What are the SARS CPE (CPD) requirements?

SARS External Guide: Criteria for the Registration of Tax Practitioners at page 5:

A tax practitioner must have successfully completed a minimum of 18 verifiable CPE hours per year, which consists of 10 tax hours, 2 ethics hours, and 6 hours relating to the service provided.
A tax practitioner is required to retain a record of their CPE for 5 years, e.g., competency certificates

Please note: A year commences on 1 January and ends on 31 December of a year, and therefore the 18 hours is calculated on a pro rata basis for newly registered tax practitioners depending on the registration date.

Note: It is essential that a tax practitioner ensures that any additional requirements of their RCB are also met.

All webinars, learning materials, slides, and Q&A answers are for training purposes, do not constitute tax advice or options and should not be construed as such.

1. Definitions

“CPD Consortium (Pty) Ltd” / “we” / “our” refers to CPD Consortium (Pty) Ltd and its affiliates.

“Subscriber” / “you” refers to any person or entity purchasing or accessing our packages, courses, or services.

“Services” include live webinars, on-demand recordings, events, learning materials, and subscription packages.

“Subscription” means an annual granting access to designated CPD Consortium (Pty) Ltd services.

2. Packages

CPD Consortium (Pty) Ltd offers Annual Packages.

Subscription access includes:
• Attendance to live CPD webinars.
• Access to recordings, slides, and assessments via live portal (where applicable).
• Issue of certificates for verifiable CPD hours.

Package inclusions may vary each year. Full details are provided on our website.

Packages are valid for the calendar year (1 January – 31 December), in accordance with the SARS CPE (CPD) year.1

Access to CPD Portal

Active subscribers receive access to the CPD Consortium (Pty) Ltd Portal, where attendance data, CPD hours, and certificates are securely stored.

The portal also provides access to recordings, slides, and questionnaires linked to the subscriber’s package.

Upon expiry of the annual package:

Subscribers who renew will retain uninterrupted access to their portal and all linked content.

Subscribers who do not renew will retain access to their profile for the purpose of downloading certificates and accessing prior records.

Access to on demand offerings for non-renewing subscribers will remain available until 31 October of the following year, after which access will be terminated.

Subscribers remain responsible for understanding the requirements of their RCB in respect of CPD points, cut-off dates and reporting requirements.

After termination, CPD Consortium (Pty) Ltd will continue to securely store records of certificates for a period of 5 years, which can be requested in writing.

3. Payment Terms

Annual packages must be paid upfront.

Access is only activated once proof of payment is received.

Prices are inclusive of VAT unless otherwise stated.

4. Cancellations & Refunds

Refunds for live events / webinars: If an attendee is unable to attend a live event, the recording will be made available to them. If their recording is not available for any reason, a full refund will be processed, on provision of the relevant supporting documentation.

Package purchases are refundable to the extent that no events have been attended and within 5 days of the subscription date. CPD Consortium (Pty) Ltd reserves the right to cancel or reschedule events. In such cases, clients may attend the rescheduled event, access the recording, or request a refund.

5. Access & Use

Subscription access is limited to registered individuals. Sharing of login credentials is prohibited.

Materials may only be used for personal professional development. Redistribution or resale is not permitted.

Certificates are issued only to the individual(s) registered with full name and email address provided.

6. Intellectual Property

All content, course material, recordings, and event resources remain the intellectual property of CPD Consortium (Pty) Ltd.

You are granted a non-exclusive, non-transferable licence to use materials for personal CPD purposes.

7. Liability

CPD Consortium (Pty) Ltd will make every effort to deliver services as advertised, but reserves the right to make changes to speakers, content, or schedules.

We are not liable for indirect or consequential losses, including loss of income or opportunity.

Technical disruptions outside our control (e.g. internet outages, load-shedding) do not qualify for refunds, but recordings will be provided where possible.

All webinars, learning material, slides, and Q&A answers are for training purposes, do not constitute tax advice or opinions and should not be construed as such.

8. Privacy & Data Protection

We collect and process personal information in accordance with POPIA.

Information is used for the purpose of managing subscriptions, issuing CPD certificates, and communication of upcoming events.

9. Governing Law

These T&Cs are governed by the laws of South Africa.

Disputes shall fall under the jurisdiction of South African courts.

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