Trusts and Income Taxes 2023

Price:
R506.46 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Corlia Faurie
Duration:
120 Minutes
Additionals:
   CPD Assessment
   Certificate

Lesson Outline


"Tax planning falls among the many sound reasons for the creation of trusts. This planning must naturally be based on a sound understanding of the tax rules that apply not only to the trust, but to its beneficiaries as well.

Join us for this dedicated session to discuss the tax workings of trusts and trust beneficiaries."

• "Brief overview of the incorporation of a trust and the responsibilities of trustees (this discussion will not be a full coverage of all the legal requirements for establishing or managing a trust)
• Income tax and capital gains tax:
• Applicable to the trust (resident and foreign)
• Attribution and anti-avoidance rules, including a discussion of Section 7C and loans with trusts
• Applicable to beneficiaries (resident and non-resident)
• Administrative provisions for tax returns
• This session will not be an eFiling practical session"