Often during a person’s lifetime wealth is transferred to another person, whether that person is a spouse, child, a trust or an unconnected third party.
This short online course has been designed to provide the learner with a basic understanding of when a disposition is a donation for purposes of donations tax and how, when and by whom the tax should be declared and paid to SARS.
The course will also explain the situations when a transaction could be a deemed donation subject to donations tax, for example, low or interest free loans.
The course is broken down into 4 sessions. Each session is followed by a short quiz to test the knowledge gained.
After successfully completing the course, you will receive a certificate of completion (1 CPD/CPE hours).