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2019 Deceased Estates - Kempton Park
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When: 9 October 2019
From 8:00am until 1:30pm
Where: Premier Hotel O.R. Tambo
73 Gladiator Street
Kempton Park
Johannesburg, Gauteng  1620
South Africa
Contact: Thabelo Raivhogo

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In this seminar the taxes arising at and after the date of death of a person will be dealt with. A liquidation and distribution account will be used as the basis for the seminar. The taxes covered will specifically include the normal tax liability at the date of death; the normal tax liability arising after death when income accrues to,, or assets are realised by, the executor; and the estate duty payable.

It will also include the estate duty payable, and the property included in the estate which will includes: property outside the RSA; limited interests in property; shares held by the deceased in companies not listed on an exchange; a buy and sell agreement and the related domestic policy thereto; interests in retirement funds; and property that accrues to, or will be acquired by, the surviving spouse.

Course Content

Normal tax issues:

  • The last return of income of the deceased and capital gains at date of death.
  • Assets acquired by the surviving spouse and the treatment of accrual claims.
  • The taxation of income and capital gains, after date of death, in the estate of a deceased person.
  • Dealing with income after date of death where the marriage was in community of property.
  • Deceased not a resident of the RSA at time of death.
  • The tax consequences of the waiver of debt at the date of death.
  • The taxation of lump sums from retirement funds.
  • When does the estate of the deceased person cease to be a taxpayer?

Estate duty:

  • The format for the calculation of estate duty revisited.
  • Property in the estate.
  • Property deemed to be property in the estate.
  • Deceased was married at the date of death.
  • Deductions.
  • Valuation of property in the estate.
  • Donations tax issues and what happens to the deemed donations, under section 7C of the Income Act
  • The REV267, assessment by SARS, the increase in the estate duty rate and when the estate duty must be paid and by whom.


Piet Nel


Practical Workshop:

This event and successful completion of the online assessment will secure 5.5 hours verifiable output Tax CPD points.


This event and successful completion of the online assessment will secure 2 hours verifiable output Tax CPD points.

Event Investment

50% Discount for all 2019 CPD subscribers on the packages to attend the Seminar.(Not yet a subscriber? Please click here for more information).

Option 1 - Seminar:

Member: R1295.00

Non-member: R1595.00

Printed notes: R50.00

Important: Printed copies of notes is optional and will cost additional R50 per set and must be ordered. Electronic notes will be emailed to all registered delegates 2 days prior to the event. Should you require a printed copy on the day of the seminar kindly select the printed seminar notes when registering for the event.

Option 2 - Dedicated Webinar Broadcast

This webinar is free to all CPD subscribers on the subscription packages.

The dedicated CPD webinar will be presented on 25 October from 15:00 – 17:00

Member: R480.00

Non-member: R575.00

Company Price: R950.00

Payments & Cancellations

  • All payments must be made by EFT or by credit card, at least 3 working days before commencement of an event.

  • Kindly note that should payment not been received 2 days after the event, legal action will be taken

  • Proof of payment will be requested at registration, if payment at that point in time has not been reflected on SAIT's bank account.

  • Only written notice of cancellation will be recognised.

  • Conditions:

    • If the cancellation occurs more than 4 working days prior to the event no cancellation fee will be charged.

    • If the cancellation occurs less than 4 working 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.

  • Please click here for the full terms and conditions.

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