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Trusts and Beneficiaries Loan Accounts, Foreign Dividends and Deductible Expenses

September 12 @ 9:00 am - 1:30 pm

Please join us as we take an in-depth look into the following issues:

Section 7C
New amendment to section 7C and loans to companies held by trusts
New debt waiver rules and effect on R100 000 annual debt reduction
Brief reminder of sections 7 and 7C and potential double tax
Application of section 7C to beneficiary loan accounts and how to avoid this
Disclosure of loans in AFSs and effect on 7C
Estate planning in respect of 7C loans
Offshore trusts
Amendments to section 25B(2A) and effect on taxation of foreign dividends
ITR12T Trust return
Allocation and deduction of trust expenses
New disclosure required in trust AFSs
Disclosure linked directly to section 7C
ITR12 Individual return of trust beneficiaries
Disclosure in respect of trust distributions
Deduction and disclosure of expenses incurred by the trust in respect of distributed amounts
Effect of beneficiary loan accounts
Trustee resolutions
Wording of resolution and effect on application of section 7C to beneficiary loan accounts

PRESENTER

Di Seccombe

National Head of Taxation: Mazars Academy

COSTS

Practical Workshop:
SAIT members: R1 295
Other members: R1 595
Printed notes: R50

Practical Workshop Webinar:
SAIT members: R480
Other members: R575
Company Price: R950

CPD

Practical Workshop:
5.5 hours
verifiable output Tax CPD

Practical Workshop Webinar:
2 hours
verifiable output Tax CPD

DATES

20 August | Johannesburg
21 August | Pretoria
22 August | Kempton Park
10 September | Durban
11 September | Cape Town
12 September | Port Elizabeth
25 September | Webinar

Workshop Time:
09:00 – 13:30

Webinar Time:
15:00 – 17:00

Details

Date:
September 12
Time:
9:00 am - 1:30 pm
Event Category:
Website:
https://cpd.taxfaculty.co.za/events/2019-trust-workshop

Organizer

Tax Faculty
Phone:
0129410400
Email:
cpd@taxfaculty.co.za
Website:
https://sait.site-ym.com/events/EventDetails.aspx?id=947838&group=

Details

Date:
September 12
Time:
9:00 am - 1:30 pm
Event Category:
Website:
https://cpd.taxfaculty.co.za/events/2019-trust-workshop

Organizer

Tax Faculty
Phone:
0129410400
Email:
cpd@taxfaculty.co.za
Website:
https://sait.site-ym.com/events/EventDetails.aspx?id=947838&group=