UPSKILL ORIGINAL

Calculate Donations Tax 

Donations tax applies to any person (for example: individual, company or trust) that is a resident. Hence, non-residents are not liable for donations tax. In this online course we unpack all elements of Donations Tax in terms if the South African income tax act.
  • This course is presented by Diane Seccombe.
  • Access this course for six months from enrolment.
  • Completion certificate included.

Videos

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Units
UPSKILL ORIGINAL

What can you expect from this course

In this module we cover all the important matters relating to Donations Tax in terms of the Income Tax Act No. 58 of 1962 of South Africa. Whether you are a student busy with your post graduate degree or just someone that want to brush up on your Donations Tax knowledge, this module is for you!
The module has the following objectives:
  • Provide you with a comprehensive overview of all the various aspects to take into account when calculating donations tax.
  • Understand what is meant by "deemed donation" as defined. 
  • Look at limited interest and donations tax.
  • Understand who is liable for paying donations tax.
  • You will know what transactions are exempt from donations tax.
  • Have a look at shareholder donations through a company and what is required by section 57.
  • Look at donations tax and deemed donations with regards to loans to trust (section 7C).
YOU WILL KNOW THE ANSWER AFTER COMPLETING THIS COURSE
Can parents donate assets and money to their children without  paying donations tax?
MEET THE FACILITATOR

Diane Seccombe

Admitted Attorney, BCom, LLB, LLM (Taxation)
Diane Seccombe is an admitted attorney with a masters degree in taxation. She has over 15 years of experience with taxation. Diane is currently the National Head of Tax Training at Mazars Academy Proprietary Limited and in this capacity provides tax training to professional institutes, banks, financial service providers and financial planners. She is also well known amongst students for her tax lectures at post graduate level. Diane consults on income tax matters including, corporate, individual and international tax and is an expert in Value Added Tax.
Diane is the national head of tax training at Mazars in South Africa.

Course Lessons