Medical aid tax credits remain one of the most misunderstood areas of individual taxation. This practical webinar unpacks Sections 6A and 6B of the Income Tax Act, explaining how medical scheme fees tax credits and additional medical expenses tax credits are calculated, claimed, and verified to ensure accurate tax compliance and maximise legitimate tax relief.
This practical course provides a step-by-step explanation of South Africa's medical aid tax credit system, focusing on the application of Sections 6A and 6B of the Income Tax Act. Delegates will learn how the Medical Scheme Fees Tax Credit (MTC) and Additional Medical Expenses Tax Credit (AMTC) operate, who qualifies, how different taxpayer categories are treated, and how to correctly complete SARS tax returns. Practical examples, common errors, supporting documentation requirements and recent legislative developments will be discussed to improve compliance and minimise assessment adjustments.
Key Topics
• Understanding the purpose of Sections 6A and 6B
• Medical Scheme Fees Tax Credit (MTC) explained
• Additional Medical Expenses Tax Credit (AMTC) explained
• Qualifying medical scheme contributions
• Qualifying out-of-pocket medical expenses
• Tax treatment of taxpayers aged 65 and older
• Tax treatment of taxpayers under 65
• Persons with disabilities and qualifying disability expenditure
• Definition of "disability" and required SARS documentation
• Calculating medical tax credits using practical examples
• Employer-paid medical aid contributions
• Completing the ITR12 medical section correctly
• Supporting documentation and SARS verification requirements
• Common errors that trigger SARS queries
• Recent legislative amendments and SARS guidance
• Practical case studies and worked examples
This course is ideal for:
• Accountants
• Tax practitioners
• Tax consultants
• Payroll administrators
• Bookkeepers
• Financial managers
• SARS practitioners
• Human resource professionals
• Financial advisers
• Individuals responsible for preparing or reviewing income tax returns
• Anyone seeking a practical understanding of South Africa's medical aid tax credit system under Sections 6A and 6B of the Income Tax Act.
