Understanding Trusts Through a Tax Lens
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Understanding Trusts Through a Tax Lens

Trusts are an important vehicle in estate and wealth planning but come with unique legal and tax considerations. As part of our Understanding Trusts Through a Tax Lens webinar line-up, sessions will unpack the critical tax issues affecting trusts, offering practical guidance on compliance and insights based on legislation, recent case law, and SARS focus areas.

Each session is designed to focus on a specific area of trust taxation, from foundational principles to practical SARS reporting obligations.

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The Legislative Framework Impacting Trusts from a Tax Perspective

Webinar Objective: Equip participants with a solid legal framework to understand how trust ownership and governance influence tax outcomes.

Date:

09 July 2026

Time:

10:00 – 11:00

Platform:

Zoom

Cost:

R220

CPD Points:

1.0

Cost:

R220

CPD Points:

1.0

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
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Who Should Join?

Tax Practitioners
& Advisors

Legal advisors

Trust administrators

Financial advisors

Accountants

Meet The Speakers

Darren Britz

Partner and Head of Tax Legal

Darren Britz is a Partner and the Head of Tax Legal at Tax Consulting SA. He is an admitted attorney of the High Court of South Africa, specializing in South African tax with a focus on cross-border tax advisory and implementation for multi-national companies and high-net worth individuals.

Michael Andrew Graskie

CHARTERED ACCOUNTANT

Michael Andrew Graskie is a highly experienced Chartered Accountant with 34 years of professional expertise across insurance, auditing, public sector oversight, and taxation. He obtained his BCom and BCom Honours degrees from the University of Johannesburg, formerly Rand Afrikaans University (RAU), and went on to build a distinguished career grounded in technical excellence, governance, and tax administration. After beginning his career in the insurance industry, Michael discovered his passion for auditing and progressed to become a partner in audit practice. In 2009, following a period at the Auditor-General, he joined the South African Revenue Service (SARS), where he fulfilled a range of specialist and leadership roles. He later became part of the SARS Trust Product Team, where he concluded his SARS career and made a significant contribution to the administration and development of trust-related tax matters. In 2019, Michael completed an MCom Tax through the University of Pretoria, with research focused on the complexity of trust tax legislation in selected SADC countries. With his rare combination of academic insight, practical tax experience, and deep exposure to trust administration, Michael brings valuable perspective to professional training and discussion on trusts, taxation, compliance, and modernisation.

As part of his duties at SARS, Michael was responsible for training staff members on a wide range of trust-related matters. He was also involved in designing and supporting trust modernisation initiatives, including the development and rollout of improvements through the annual Trust Tax Return and other implementation channels. This experience positions him as a knowledgeable and practical voice on the evolving trust tax environment and the operational realities faced by both tax practitioners and administrators.

Trust Taxation, Attribution Principles, Distributions

Webinar Objective: Equip participants with a clear and practical understanding of trust income attribution and loan-related tax rules, enabling effective management of distributions including cross-border scenarios.

Date:

16 July 2026

Time:

10:00 – 11:00

Platform:

Zoom

Cost:

R220

CPD Points:

1.0

Cost:

R220

CPD Points:

1.0

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.
  • Practical examples and case studies illustrating these concepts in action.
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Who Should Join?

Tax Practitioners
& Advisors

Legal advisors

Trust administrators

Financial advisors

Accountants

Meet The Speakers

Portrait of a smiling female team member in a professional setting
Catherine Fourie

Chartered Accountant (SA)

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.

Anelmari Truter

Tax Attorney

Anelmari Truter is an Admitted Attorney of the High Court of South Africa and part of the tax legal team at Tax Consulting SA. Anelmari is well-versed in cross-border tax, trust tax and related technical areas.

#TrustTaxation#SARSCompliance#TaxPractitioners#TrustsUnderTheLens#OffshoreTrusts#CPDPoints

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Professor Deborah Tickle

FROM THE DAVIS TAX COMMITEE
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Keitumetse Sesana

TAX TECHNICAL SPECIALIST AT SAIT

Keitumetse Sesana is a registered SARS practitioner who also holds the designation of Master Tax Practitioner from the South African Institute of Taxation. With a solid background in international corporate tax matters from her previous roles at KPMG South Africa, she contributes important insights to the development of tax policy across various areas.  

As a Tax Technical Specialist, Keitumetse currently specialises in tax legislative policy engagement across the various areas of taxation and also manages stakeholder relations and facilitates engagement with key government departments. She leads and is responsible for the strategic oversight and positioning of the SAIT Tax Technical workgroups, as well as other strategic engagements related to legislation. Her collaborative efforts and strategic engagement with the various industry tax specialists that are members of the SAIT Tax Technical workgroups is vital for drafting and submitting proposals to entities such as the Parliament of South Africa, National Treasury, SARS, the Department of Trade, Industry and Competition and the Office of the Tax Ombud with the aim of influencing and shaping the tax legislative framework. 

In addition to her legislative work, Keitumetse curates and manages content for tax practitioners as part of their Continuous Professional Development requirements. This includes hosting webinars and drafting content for various SAIT publications, helping professionals stay informed in the evolving tax landscape. 

Keitumetse holds a Master of Laws (LLM) specialising in Tax Law, a Bachelor of Laws (LLB), and a Bachelor of Commerce (BCom) Law degree. Keitumetse is passionate about contributing to and transforming the tax legislative landscape. 

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Delano Abdoll

Admitted Attorney, BA (Law), LLB, LLM at Tax Consulting SA

Delano is a highly skilled attorney admitted to the High Court of South Africa, with extensive knowledge and expertise in tax law. He holds a Bachelor of Arts in Law, a Bachelor of Laws, and a Master of Laws degree in Procedural Law, all obtained from the University of Pretoria. Delano has a strong focus on expatriate tax and individual cross-border taxation, making him an expert in dealing with complex tax issues faced by individuals who work or reside across international borders. With his comprehensive understanding of tax laws and regulations, he is able to provide exceptional advice and support to clients in need of expert tax planning and management.

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Tertius du Plessis

Professional Accountant and Crypto Taxpert

Tertius is a seasoned expert in the fields of finance and taxation, with a specialised focus on the realm of cryptocurrencies. His portfolio includes accounting services for a diverse range of clients, including individuals, private companies (Pty) Ltd’s, trusts, and deceased estates. He boasts a Bachelor of Accounting (BAcc) degree and has spent eight enriching years in the blockchain/cryptocurrency sector. In his role as a CryptoTaxpert, Tertius skillfully navigates clients through the intricacies of transitioning between fiat currency and cryptocurrency. His extensive knowledge of cryptocurrency, blockchain technology, trading, and HODLing, positions him as a reliable interpreter and manager of crypto data. Tertius’ profound understanding of South African cryptocurrency tax regulations equips him to deliver SARS-compliant, optimised crypto tax reports. He is dedicated to helping clients manage their crypto assets and ensuring a seamless flow of funds. He lives by the philosophy, “My compensation is not for the hours I put in, but for the value I deliver in those hours.” He believes that “What you pay is the price, what you gain is the value.” As a #CryptoTaxpert, his mission is to deliver unparalleled value to his clients.

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Piet Nel

CA (SA) Specialising in taxation

Piet Nel is a CA (SA) who specializes in taxation. He was previously the Project Director of professional development (tax) at SAICA, and the project director for tax at SAICA.  Before joining SAICA again, he was involved in tax consulting and tax dispute resolution. 

He is an accounting member of the Tax Court, second term. He is a visiting adjunct professor at Wits and was previously a lecturer in tax at the University of Pretoria to students doing a Master’s degree and at UNISA at postgraduate level.

He was a member of SAICA’s national tax committee and is still quite active in the development of tax legislation in South Africa by commenting on proposed legislation. Over a period of more than three decades, he presented numerous tax seminars and workshops to tax practitioners.

He regularly speaks on radio and TV and publishes tax related articles.He is involved, as a member of the SAICA’s Examination Committee, in setting the examination to test initial competence for prospective CA (SAs).

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Sophia Steyn

Admitted Attorney and legal advisor

Sophia Steyn is an experienced attorney with a strong background in will drafting, trust administration, and estate administration. With ten years of legal practice experience, including owning and managing her own practice, Sophia brings valuable management skills and a client-focused approach to her work. Currently employed at Rauch Gertenbach Inc., she specialises in drafting wills, establishing trusts, administering estates. Sophia’s expertise, professionalism, and commitment to exceptional client service make her a trusted legal practitioner in her field.

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Jerry Botha

Managing Partner
at Tax Consulting SA

Jerry Botha commenced his tax career in United Kingdom / United States Tax and served articles at McCorkindale & Holton’s London office. After being with the Big-4 accounting firms, in 2005 he started his own niche tax practice.

Tax Consulting South Africa has grown over the years to the largest independent tax practice in South Africa, which specialises in the most complex areas of tax planning and compliance. The firm is SARS recognised as a top 6 tax practice and a leading advisor to large multinational corporates, globally mobile individuals, high net worth professionals and families; but also fellow professionals on complex areas of South African and international tax.

Tax Consulting South Africa authored LexisNexis’ “Expatriate Tax” textbook, as critically acclaimed by the esteemed Judge Dennis Davis. The textbook is now in its 2nd edition.

Jerry enjoys a collaborative approach with fellow professionals, continuous professional development, commenting on legal development and growing the next generation of professionals.

 

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Portrait of a smiling female team member in a professional setting

Catherine Fourie

HEAD OF CPD CONSORTIUM

Catherine is a Chartered Accountant (CA(SA)) and tax practitioner who completed her articles at Deloitte in 2003. After three secondments to the United States of America and Canada, she rejoined Deloitte as audit manager for four years, whereafter she has been a lecturer on the BCom Accounting programme with the Nelson Mandela University for 15 years until early 2024. Her main subjects were Taxation, Auditing and Ethics and Corporate Governance, as well as lecturing on the MCom (Taxation) program. She has a deep passion for teaching to which she has dedicated most of her professional career, especially fundamental principles. She implemented innovative learning and teaching practices, both online and hybrid/flexible; always ensuring impactful learning. As a member of the SAICA Digital Acumen Working Group she has always been passionate about innovation and resilience, which are both essential for the sustainability and growth of the modern professional. With the many students which have been through her lectures, she is excited to now bring digital innovation to the upskilling of professionals who work in the ever-changing landscape of tax and accounting. Her approach and style is one of ensuring a sound technical base, from where she quickly makes tax and accounting highly practical and relevant; delivering immediate value for anyone attending her training sessions.

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Portrait of Sidney Fletcher, expert in trust income tax registration and tax compliance guidance

Sidney Fletcher

Senior Manager of Trust and Deceased Estate Compliance at Tax Consulting SA

Sidney is a versatile and results-driven qualified Senior Tax Practitioner. He has more than 20 years of experience working for SARS and was responsible for Taxpayer Education for a big part of that period. He is a dedicated professional with extensive knowledge and his affinity for Individual Taxes makes him an excellent tax planner and skilled at tax optimisation. Committed to the best care for clients through transparent communication. Skilled in negotiation with a strong ability to problem solve to assist clients with tax problems.

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Portrait of Roxshanna

Roxshanna du Toit

Independent Trust and Fiduciary Services Expert & CPD Project Coordinator

Roxshanna is a seasoned tax professional and was until February 2024 the Head of Tax, Standard Trust Limited. As one of the market’s largest leading fiduciary services providers, she worked daily on complex matters pertaining to tax and accounting for trusts, deceased estates and the commercial and family interests which necessarily comes therewith. She has a BCom (Taxation Honours) and also served as a lead representative for the Banking Association of South Africa (BASA) in providing input to SARS directly as impacts the fiduciary arena. Her interest sphere is streamlined solutions to overcome the administrative and operational challenges of trustees, accountants, tax practitioners and executors. She considers herself as a practical generalist who excels in getting the job done, and she has been involved in untangling, resolving and ensuring compliance of some of the largest and most complex South African and international trusts, estates and family structures. Her decision to start her own practice allows her to expand her professional horizon as well as spend more quality time with her son.