Trusts have been a part of the South African landscape for many, many years. These structures, due to their fluidity, have however often been poorly understood and managed. The aim of this session is to start fresh and look at the key concepts that need to be considered for trusts from an income tax perspective.
This seminar will cover the following areas
• The basic principles of trust taxation
o Income
o Expenses
o Distributions
• How does s 25B impact trust taxation
• What anti avoidance provisions must be considered with trusts
• A brief overview of the disclosure requirements of the trust tax return
Investment managers, Financial managers, Auditors, Bookkeepers, Financial accountants, Third year SAICA trainees, Fourth year SAICA trainees, Audit managers, Audit partners, and Ethics officers
