Upskill original | tax master class
Tax on and after emigration
In this module, Diane Seccombe unpacks the various matters to consider with regards to tax liabilities triggered for the South African tax payer on and after emigration. This module is ideal for continual professional development.
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Upskill originals | tax master class
Who should enrol?
More about this module
The following topics are covered in this online course:
- Breaking tax residence and use of a double taxation agreement (DTA)
- New SARS declaration form.
- CGT consequence of breaking residence: Qualifying assets, Endowment policies and Record keeping.
- Effect of trading in SA after breaking tax residence.
- Taxation of Non-residents:
- SA rental, interest, REIT dividends and annuities;
- Withholding taxes on interest, compulsory annuities and dividends;
- Effect of DTA’s, practical application and SARS paperwork;
- Disposal of SA immovable property; and
- Non-resident SA trust beneficiaries
- Assets and monies in SA
- Accessing monies in Retirement Funds and deduction Fund contributions
- Flow of funds and tax clearances
- Inheritances and life policy pay-outs
- Living and life annuities
- Cessation of financial (formal) emigration and new 3 year rule
- Changes 1 March 2021, and limitation of access to monies retirement funds
- Practical application and timing of new 3 year rule.
CONTINUAL PROFESSIONAL DEVELOPMENT
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CONTINUAL PROFESSIONAL DEVELOPMENT
SAICA Members
This course can be used by members of SAICA for CPD purposes. As part of SAICA's output-based CPD policy you are required to plan, act and reflect. This online master class deals with Tax Planning and Tax Governance as the linked competencies to the competency framework.
CONTINUAL PROFESSIONAL DEVELOPMENT
This course is ideal for CPD
After completing this module, you will be issued with a certificate of completion containing all the relevant information relating to this module for CPD purposes. You will be required to complete 20 multiple choice questions and will have 3 attempts to achieve at least 60%. Only once you have achieved the minimum exit level criteria will the Upskill platform issue you with your completion certificate. Refer to more information specifically applicable to members of these professional bodies.
CONTINUAL PROFESSIONAL DEVELOPMENT
SAIT Members
This course can be used by members of the SAIT for CPD purposes. The course is accredited by the SAIT for CPD purposes.
This module contains
the following elements
Course notes
You will be able to download a full set of course notes for your use. All we ask is that you dont share these.
Cheat sheets
This module contains various cheat sheets you can download and refer back to when needed. All we ask is that you dont share these.
Studio recordings
This module is not a webinar recording. The module contains various videos recorded in our professional recording studio.
Completion certificate
You will be issued with a completion certificate after meeting the exit level requirements as outlined in chapter 9.
How much withholding tax is applicable to South African sourced interest paid to a non-resident natural person by a South African bank?
After completing this course you will be able to answer this question.
Meet the facilitator
Diane Seccombe
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 Taxation 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.
