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Tax implications of loans to trusts

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Other attribution rules

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Donations subject to the happing of event (section 7(5))

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Income received by or accrued to minor children (section 7(3)) & section 7...

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Transactions between spouses (section 7(2))

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Donation, settlement or other disposition

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Nature of the rights of beneficiaries

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Trust Income / Gain Allocations

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The Tax Faculty NPC

The Tax Faculty is a Public Benefit Organisation (PBO) accredited by the Quality Council for Trades and Occupations (QCTO) as a private college (SDP) under the Continuing Education and Training Act 16 of 2006. Accreditation number 07-QCTO/SDP070223111004. The Tax Technician and Tax Professional occupational qualifications offered by The Tax Faculty are registered with the South African Qualifications Authority (SAQA). The Accounting Technician qualification offered by The Tax Faculty is accredited by the South African Institute of Chartered Accountants (SAICA). Accreditation number 07-ATTF0066/0524.

As an approved CPD provider by the Financial Planning Institute of Southern Africa (FPI), a South African Qualifications Authority (SAQA) registered professional body accrediting CPD under the Financial Sector Conduct Authority (FSCA) Board Notice 194 of 2017, we offer best-in-class tax CPD.

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Ashley Gardens, Pretoria
Phone: 012 943 7002
info@taxfaculty.ac.za

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