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.
Price inclusive of VAT @15%
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  • This course will give you 4.50 CPD hours.
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Upskill originals | tax master class

Who should enrol?

The Income Tax Act is structured in such a way as to ensure a considerable tax liability is triggered when South Africans break tax residence. The tax consequences of monies in Retirement funds, income streams and assets owned must all be considered and understood by individuals considering leaving South Africa or who have left SA without regularising their affairs with SARS.  
  • Financial Advisors
  • Accountants & lawyers
  • Estate Planners
  • In-house tax managers
  • Tax practitioners
  • Financial directors
More about this module
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Retirement Fund rules have been changed and regularising a taxpayer’s residence status with SARS is essential. Taxpayers in employment outside SA need to consider their tax residence, effect of a DTA and the expat tax.  We are pleased to share with you an updated training session, filmed in studio (not a webinar) addressing many of the tax issues taxpayers are facing in respect of emigrating, contemplating emigration or working and residing outside of SA.
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The following  topics are covered in this online course:
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  • 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.

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CPD Information

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.

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.

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.
Upskill originals | tax master class

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.
Upskill original | tax master class

Explore the course content before you go

This content of this module will be available for you to access for a period of 6 months from the date of enrolment. The course contains various elements as listed below and  should be completed in order. Your certificate of completion will only be issued if you meet the exit level requirements. You have to obtain at least 60% in the multiple choice questions in chapter 9 and you will only have 3 attempts to do this. Should you fail to meet the exit level requirements, you will have to enrol for the module again. Please ensure you are happy with your answers before submitting them to avoid the aforementioned. 
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 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.