📚 STUDY IN YOUR OWN TIME & MASTER TAX LIKE A PRO!

The Tax Elite 6-Course Self-Study Package gives you the freedom to expand your tax expertise anytime, anywhere, at a pace that suits you.

Each course includes comprehensive recorded content and practical, easy-to-use notes designed to help you understand and apply complex tax principles with confidence.

TAX & MARRIAGE

• Different types of marriages recognized under South African Law
  • Civil Marriages
  • Customary Marriages
  • Civil Unions
  • Prohibited Marriages
• The Matrimonial Property Regime
  • Marriage in Community of Property
  • Marriage out of Community of Property with accrual
  • Marriage out of Community of Property without accrual
  • Accrual Claim
• Donations Tax
• Investment Income
• Rental Income from Fixed Property
• Medical Expenses
• Capital Gains Tax
• Estate Duty
• Be aware of VAT on the marriage
• Various assets excluded from the determination of the accrual of a spouse's estate
• Beware of the property implications of massing in wills
• Marriage vs cohabitation: The different financial consequences
• Death

CRYPTOCURRENCY & TAX

• Understanding the Different Types of Cryptocurrency Transactions
• How will you as the taxpayer be taxed on your crypto currency trading & crypto assets?
• SARS’s view on crypto currency understanding their Audit approach
• Crypto currency and the Income Tax Act - What you need to know
• Declaring crypto currency on your Annual Income Tax Return
• Converting foreign currencies to Rand

FRINGE BENEFITS & TAX

• Free/cheap assets
• Right of use of an asset
• Right of use of a motor vehicle
• Meals, refreshments
• Residential accommodation
• Free or cheap services
• Benefits in respect of loans
• Benefit funds
• Medical expenses
• Insurance policies
• Retirement funds
• Payment of employees’ debt
• Allowances
  • Transport allowance
  • Travel allowance
  • Subsistence allowance

TRUST ACCOUNTING & TAX

• Trust Law 101
• The Income Tax Act and Trusts
• Trust administration, setting up a lawful Trust
• Roles, responsibilities of the trust founder & beneficiaries
• Terminating a Trust - what you need to know
• The deceased estate administration process
• Trusts and deceased estates – Accounting & Tax treatment

CAPITAL GAINS TAX ADVANCED

• Income tax framework
• Capital gains tax structure
• Capital vs. revenue
• The eight schedule
• Taxable capital gains and assessed losses
• Disposal and acquisition of assets
• Limitation of losses
• Base cost
• Proceeds
• Primary residence exclusion
• Impact of CGT on the income tax calculation

TAX RESIDENCY: WHEN DO YOU STOP BEING A RESIDENT FOR SA TAX?

• Residency and Gross Income
  • Tax Compliance
  • Gross Income definition Resident vs nonresident
  • Residence – Physical Presence test (where do you call home?)
  • Other factors to consider
• Change in residence
  • Section 9H deemed disposal
  • CGT implications and SARS processes
• On the way out – what to remember
  • Letting SARS know that you have left

• Deregistering at SARS

• Video presented courses
• Downloadable course material
• Certificate of training
• Assessments (optional)
• SAIT Accredited (Verifiable CPD Hours)