Overview

Webinar 2 will be dedicated towards understanding the tax treatment of government grants and subsidies as well as the tax treatment of donations by corporates and individuals.

We will inter alia discuss the following:

• General rules of grants and subsidies in the absence of any specific legislation.
• Change of rules to current programs as a result of the COVID-19 government response
• Specific COVID-19 grants issued and changes made to current programmes;
• COVID-19 SMME Emergency Funding Package issued by the Department of Small Business Development, SEDA and SEFA