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2015 Taxation of Trusts DVD and Electronic notes - ( Available 23 October 2015)

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2015 Taxation of Trusts

The Davis tax committee said that taxpayers must be allowed to make use of trusts when it makes sound sense to do so in the pursuit of a commercial justification or benefit, as opposed to an estate duty benefit. They also proposed that the deeming provisions of section 7 and 25B insofar as they apply to RSA resident trust arrangements should be repealed in the next budget cycle.

In this seminar we will revisit the law of the taxation of trusts and the beneficiaries of trusts. Amongst others it will deal with the conduit principle, interest free loans, the use of multiple trusts, services rendered through a trust and the reduction of debt.

The use of trust in estate planning will be touched on and the other taxes that apply, such as donations tax, transfer duty and tax and the withholding taxes (dividends and interest). The disclosure in the tax return (ITR12T) will also


Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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