COURSE NOTES

Overview

The Taxation Laws Amendment Act 17 and the Taxation Laws Second Amendment Act 18 of 2009 introduced changes to many areas of taxation affecting both natural and non-natural (trust and company) taxpayers. SARS have published and updated various Interpretation and Practice notes indicating the intended application of the amended legislation and clarifying SARS’s interpretation of certain existing legislation.

The net effect of this has left taxpayers and tax practitioners uncertain as to the final content of various taxation provisions, SARS’s interpretation of these provisions and the effective date of implementation of the provisions.

In this seminar we will take a closer look at the content and application of certain of these provisions that impact most taxpayers, including:

Course content

Individuals

  • Medical and dental deduction
  • Retirement planning-taxation of lump sums from Funds and employment
  • Estate Planning: Portable spouse deduction
  • Primary residence exclusion
  • Transfer of a residence out of a company or trust
  • Independent contractors
  • Ringfencing of assessed losses
  • Micro Business turnover tax

Corporate Tax

  • Conversion from STC to the new dividend tax
  • Revised dividend definition
  • Dividend tax withholding regime, and value extraction tax
  • Small business corporations
  • Personal service providers
  • Provisional tax- second provisional tax payment and penalties
  • Capital allowances for buildings

Miscellaneous Income Tax Issues

  • Learnership agreements
  • Provisional tax
  • VAT-pay now argue later

Presenter

Di Seccombe (Bcom, LLB, LLM(Taxation)

Di Seccombe has been involved in tax for the past 10 years. She is an admitted attorney with a Masters degree in taxation. Di is currently a senior tax manager with Mazars Moores Rowland in Cape Town and lectures part time on the UNISA CTA programme to assist up and coming CA's. Di started her tax career as a full time academic with the University of KwaZulu-Natal before moving into practice. She has presented numerous tax seminars with great success and is a popular lectuer amongst her students, as her primary focus in any presentation is that attendees find the material presented in an understandable and accessible manner.

R200.00 per copy (incl. Vat and postage)