"• Individuals: o Understanding when to file a return (required to file, filing season and deadlines) o The responsibilities of an individual as an employee vs their employer o Specific items to look out for:  Full disclosure of income  Married in community of property  Home office expenses  Deductions claimed from allowances and benefits  Primary residence exclusions  Change in tax residency, emigration and foreign income exemptions  Crypto assets  Medical credits o Considerations for directors: provisional taxes and VAT o Common mistakes made during tax disputes with SARS • Estates: o FAQ’s on deceased estates o Specific items to look out for:  The general abatement with pre-deceased spouses  Primary residence exclusions  Timing of disposal of assets  Losses incurred prior to passing vs incurred by the estate o Other common issues in the administration of deceased estates • Trusts: o Donations made to and through a trust, deemed income and what to look out for with loans with trusts o Overview: when the trust or beneficiary will be taxed o What to look out for with foreign trusts • This course will not cover all of the above in complete detail, but focuses on selected elements."

All individual taxpayers, trustees (or those in charge of administrating trusts and estates), tax practitioners, business owners, advisors and other professionals might benefit from this course.