27 July 2015
From 15:00 until 17:00
Webinar online session
Presented live from
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The webinar will deal with the provisional tax payments due on 31 August, the taxation of cross border service income, the deductions available to employees against remuneration income and the deductions available against investment income and capital gains.
The tax consequences of services rendered outside South Africa. In this webinar we will cover the general principle of the taxation of accruals from services rendered, the source of services and the section 10(1)(o) exemption. The implications of a double tax treaty on the resident status of a person that temporarily works abroad.
The deductions available to a person deriving remuneration income. The focus will be on the dreaded section 23(m), but will include the deduction of expenses related to the study at home.
The deductions available against investment income and capital gains on disposal of investments. Can one, for instance deduct the fees of portfolio manager.
- A brief reminder of what is new in the tax field
- Binding general ruling – accommodation and travel
- Deductions available to employees against remuneration
- A reminder of important issues and risks relating to the first provisional payment
- Cross border services rendered
- General principles revisited – source and residence
- RSA residents working abroad (outbound)
- Treaty considerations
- The section 10(1)(o) exemption
- Rebate for foreign taxes
- Non-residents working in the RSA (inbound)
- Permanent establishment rules – TC 13726
- Investment income
The deductions available against income and capital gains
- An opportunity for questions
Piet Nel CA(SA)
Piet is the Head of the recently established School of Applied Tax at the SA Institute of Tax Professionals (SAIT). He formerly lectured in taxation at UNISA and the University of Pretoria and acted as study supervisor on post graduate level. Prior to joining SAIT, Piet was the project director for tax at SAICA. Over a period of more than a decade, Piet presented numerous tax seminars and workshops to tax practitioners. Piet is also well known in the media, regularly appearing on radio and TV talk shows. He actively continues to the tax thought in South Africa and regularly publishes articles in professional journals and magazines
This webinar and successful completion of the online assessment will secure 2 hours verifiable output TAXCPD points/units.
Including the following professional bodies. (AICA, CIMA, SAIPA, SAIBA, ACCA, FPI, CSSA, LSSA, FISA, ICBA, IAC, AAT)
2015 Monthly CPD Subscribers: Free (Use your promo code when registering for this event)
Payments & Cancellations
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- Kindly note that should payment not been received 2 days after the event, legal action will be taken
- Only written notice of cancellation will be recognised.
- If the cancellation occurs more than 30 days prior to the event no cancellation fee will be charged.
- If the cancellation occurs less than 30 but more than 10 days prior to the event a 50% cancellation fee will apply.
- If the cancellation occurs less than 10 days prior to the event a 100% cancellation fee will apply.
- Delegates who book and fail to attend will be liable for the full event fee.
- SAIT's liability in the case of an event being cancelled will be limited to a refund or credit of the event fee.