This training seminar will provide an in-depth overview of the taxation of trusts in South Africa, focusing on key legal and regulatory aspects.

Participants will gain an understanding of the different types of trusts, their tax obligations, and how income, capital gains, and distributions are taxed under South African law.

The seminar will also cover recent developments in trust taxation, including compliance requirements and strategies for effective tax planning. By the end of the session, attendees will be equipped with practical knowledge to navigate the complexities of trust taxation in South Africa.

Topics Discussed:

• Income tax rules (including capital gains tax) governing the taxation between a donor, trust, and beneficiary for various trust types
• Rules governing loans granted to trusts
  • Section 7C and anti-avoidance rules
• Compulsory documentation required for trust tax returns
• New IT3t reporting – new distribution reporting required for trusts on E-FILING

All Included:

• Video presented course
• Downloadable course material
• Certificate of training
• Assessment (optional)
• SAIT Accredited (2 verifiable CPD hours)