Individuals, spouses and retirement

• Donations to non-resident spouses. 
• Transfers between spouses. 
• Living annuities and retirement annuities. 
• Selected two-pot retirement amendments.

Business and investment taxation

• Loss ring-fencing.
• Section 18A deduction calculations.
• Collective investment scheme distributions.
• Turnover tax.
• Proposed domestic transfer pricing for qualifying SEZ companies.

Trust taxation

• Section 25B amendments.
• Resident and non-resident trusts.
• Implications for beneficiary distributions.

VAT developments

• Electronic services through platforms.
• Leasehold improvements.
• Property developers’ temporary residential letting.
• School supplies.
• Second-hand goods documentation.
• E-invoicing and e-reporting developments.

Tax administration

• Provisional tax developments.
• Suspension of payment.
• Under statement penalties.
• Penalty remission.
• Voluntary disclosure and interest relief.
• Tax refund screening.

Selected judgments

• Significant decisions affecting tax treatment, taxpayer rights and practitioner advice.

SARS publications and procedures

• Selected notices, rulings and interpretation notes.
• Operational changes affecting practitioners and their clients.

• Tax practitioners

• Accountants

• Financial managers and professionals advising individuals, businesses and trusts.