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Call for comments: Draft Guide on Taxation of Special Trusts

19 September 2014   (0 Comments)
Posted by: Author: SARS
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Author: SARS

This draft guide has been prepared to assist those involved with special trusts to gain an understanding of the provisions of the Income Tax Act, 1962 relating to such special trusts.

It makes particular reference to the income tax and capital gains tax provisions and a brief summary of other taxes relating to special trusts has been included too.

The SAIT will be making submissions to SARS on this matter.  Kindly submit comments to by no later than 10 October 2014.

Please click here to view.


Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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