• Financial Action Task Force (FATF) requirements- SARS aims to record all
beneficial owners of newly registered Trusts

• What information is required to register a Trust on eFiling

• The eFiling periods for Trusts

• What changes have been made to the form and system of the ITR12T:

    o Update to the wizard on the Trust return
o Simplified return for Passive Trusts
o Enhancements to the ITR12T

    o Supporting documents to be submitted with the ITR12T

• Obligation to report beneficial ownership of trusts to the Master of High
Court

• New obligations of trustees of trusts

• Trustees becoming 3rd party data providers to SARS -IT3(t)