Tax aspects of loan accounts (companies and trusts) 2024

Price:
R325.45 (VAT Incl.)
Level:
Tax Professionals
Sub-level:
Taxation
Lecturer:
Professor Arendse
Duration:
90 Minutes
Additionals:
   CPD Assessment
   Certificate

Lesson Outline


Loan accounts to and from companies and trusts have tax consequences that need to be carefully considered.

Anyone managing the tax affairs of companies and trusts must be sure that they fully understand the tax rules so that they can manage the tax risk of companies and trusts and advise their clients appropriately.

The webinar will cover the following:

  1. Explanation of tax effects of loans to and from companies
  2. Explanation of the section 7C deemed donation provision
  3. Explanation of the section 64E(4) deemed dividend provision
  4. Tax issues for offshore trusts and resident beneficiaries.

This webinar will fully explain s 7C and other provisions related to loans involving companies and trusts.

Participants will be able to evaluate the impact of the rules and the planning opportunities that pertain to loan accounts. The webinar will also discuss loans made by trusts to others and some of the tax risks involved with loans to and from offshore trusts, using practical examples.