Overview

This webinar tackles the real-world compliance issues hitting practitioners right now: the new section 7C Interpretation Note, ITR12T/IT3(t) cross-matching traps, dual beneficial ownership reporting, the section 25B conduit principle shake-up for non-resident beneficiaries, and the first major court judgment affecting trust structures. Walk away with a practical compliance checklist for the 2026 filing season.

Webinar Content

• Section 7C in practice: SARS draft Interpretation Note and what it means for trust loan accounts
• The ITR12T/IT3(t) compliance net: How SARS is cross-matching trust and beneficiary returns
• Beneficial ownership: Navigating dual reporting obligations to the Master and SARS
• Section 25B amendments: Impact on trusts with non-resident beneficiaries
• GAAR after the first judgment: Substance over form in trust planning
• Penalties and personal liability: What trustees and advisors need to know now

Competencies Developed

• Understanding of trustees’ statutory and fiduciary duties
• Ability to identify and address trust tax compliance obligations
• Awareness of regulatory risk areas and potential penalties
• Practical insight into strengthening governance and compliance processes

Presenter

Paul Gering

Paul completed his articles in 1993 at David Strachan & Tayler one of the firms which later became known as PKF Durban and now chairs the national tax committee.

Paul was a member of the SAICA Eastern Region Tax Committee for over 15 years well as serving on the PKF International Tax Committee. He was admitted as a director in 1997 and serves on the executive committee and the national tax committee.

Paul specialises in trusts and Dispute Resolution with SARS and has appeared in a number of reported Tax Court cases. He also heads up the tax department in the Durban firm. He is widely revered for his tax knowledge and each year produces the PKF tax booklet which is distributed nationwide.

CPD

Attending this webinar and the successful completion of the online assessment will secure a certificate of completion for 2 hours of Tax CPD.

Event Investment

Free for Tax Practitioner, Tax Accountant CPD subscribers and Practice Packages. Not a CPD subscriber yet? Click here to register now.

Regular price: R460.00

Group booking discounts available when you register for a group.

Payments and cancellations

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  • If the cancellation occurs less than 4 working days prior to the event a 100% cancellation fee will apply.
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