Tax and Marriage

Price:
R565.00 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Biz Facility
Duration:
120 Minutes
Additionals:
   CPD Assessment
   Certificate

Lesson Outline


Tax and Marriage go together, like a horse and carriage – especially because SARS treats income differently according to the type of marriage contract that binds you and your spouse. Persons, whether married or not, are separate and independent taxpayers, but be aware – SARS treats certain income differently according to marital status. Tax laws generally favour married over unmarried couples.


Join us for the very informative session, whereby the following topics will be discussed:

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




All Included:

Video presented course
Downloadable course material
Certificate of training
Optional assessment
SAIT Accredited - 3 verifiable CPD points