Overview 

Taxation of Trusts: Legal & Practical Aspects explores the legal and tax principles governing trusts in South Africa, focusing on the taxation of trust income, capital gains, distributions and the responsibilities of trustees, founders and beneficiaries. 

Join Adv Christel van Wyk on the 17th of November 2026 from 10:00 am to 12:00 pm as she unpacks the practical application of trust taxation legislation, including the relevant provisions of the Income Tax Act 58 of 1962, attribution rules, donations tax and capital gains tax implications. The webinar will also address trust tax compliance requirements and common tax risks, equipping accounting and tax practitioners with the knowledge to manage trust-related tax matters effectively and provide informed advice to clients. 

Learning objectives 

Attending this webinar will equip you with the following skills: 

• Understand the legal framework governing the taxation of trusts in South Africa, including the relevant provisions of the Income Tax Act 58 of 1962. 

• Distinguish between the taxation of trust income in the hands of the trust, the founder and the beneficiaries, including the application of the conduit principle and attribution rules. 

• Identify and apply the tax implications of income distributions, donations and other transactions involving trusts. 

• Understand the capital gains tax implications of trusts, including the attribution of capital gains and the tax consequences of distributions to beneficiaries. 

• Identify trustees’ tax compliance obligations and advise clients on practical strategies to manage tax risks and avoid non-compliance. 

Content 

The webinar will cover the following topics: 

• Topic 1: Legal Framework for the Taxation of Trusts 

• Definition and characteristics of a trust 

• Types of trusts and their tax implications 

• The role and responsibilities of trustees, founders and beneficiaries 

• Relevant provisions of the Income Tax Act 58 of 1962 

• The trust deed and its implications for tax treatment 

• The distinction between vesting and discretionary trusts 

• Topic 2: Income Tax Treatment of Trusts 

• Tax residency and the tax status of trusts 

• Determination of taxable income in a trust 

• Tax rates applicable to trusts 

• Taxation of income retained by a trust 

• Taxation of income vested in beneficiaries 

• The conduit principle and its application 

• The flow-through treatment of income distributed to beneficiaries 

• The timing and legal requirements for vesting income 

• The distinction between trust income and capital distributions 

• Topic 3: Attribution Rules and Anti-Avoidance Provisions 

• Donations, settlements and other dispositions 

• Attribution of income under sections 7(2) to 7(8) of the Income Tax Act 

• Attribution of income arising from interest-free or low-interest loans 

• The tax implications of loans advanced to trusts by connected persons 

• Section 7C: Donations tax implications of low-interest or interest-free loans to trusts 

• The interaction between attribution rules and distributions to beneficiaries 

• Tax avoidance risks and relevant anti-avoidance provisions 

• Topic 4: Capital Gains Tax (CGT) and Trusts 

• Application of the Eighth Schedule to the Income Tax Act 

• Capital gains tax treatment of trusts 

• Capital gains realised by a trust 

• Attribution of capital gains to founders and beneficiaries 

• Capital gains distributed or vested in beneficiaries 

• The implications of donations, disposals and asset transfers to trusts 

• The tax treatment of trust distributions and capital beneficiaries 

• Practical considerations when disposing of trust assets 

• Topic 5: Donations Tax and Estate Planning 

• Donations tax implications of transfers to trusts 

• Donations tax exemptions and applicable thresholds 

• The interaction between donations tax and income tax 

• Trusts as estate-planning instruments 

• The tax implications of transferring assets to trusts 

• Estate duty considerations and the role of trusts in succession planning 

• The implications of trust funding through loans and donations 

• Topic 6: Tax Compliance and Administration 

• Registration and tax obligations of trusts with SARS 

• Income tax returns and supporting documentation 

• Record-keeping and financial reporting requirements 

• Disclosure of trust income, distributions and beneficiaries 

• Tax compliance responsibilities of trustees 

• SARS verification, audits and information requests 

• Common tax compliance errors and risk areas 

• Penalties, interest and other consequences of non-compliance 

• Topic 7: Practical Case Studies and Application 

• Calculating the taxable income of a trust 

• Comparing income retained by a trust with income vested in beneficiaries 

• Applying attribution rules to trust transactions 

• Assessing the tax consequences of interest-free loans to trusts 

• Determining the capital gains tax consequences of trust distributions 

• Identifying tax risks in trust structures and transactions 

• Practical approaches to improving trust tax compliance and client advisory services 

About the presenter 

Adv Christel van Wyk 

Christel van Wyk is a General Tax Practitioner (SA) and a practicing Advocate in the Northern Cape, registered with The South African Institute of Taxation. With over 25 years of experience in both legal and tax fields, her expertise spans corporate international tax, tax avoidance, dispute resolution, and policy work. She has held key positions in both the private and public sectors, serving as a legal advisor to an international bank and a property company, and later leading significant roles at SARS, EY, SAICA, and the Office of the Tax Ombud. 

Christel's broad experience includes legislative submissions, tax dispute strategy, and heading various tax-related divisions. In 2023, she founded her own tax and legal practice. Academically, she holds a BA Law degree from the University of Stellenbosch, an LLB from UNISA, a Diploma in Taxation from the University of Johannesburg, and a Certificate in Mediation and Arbitration. 

Who should attend? 

The following persons will benefit from attending this webinar: 

• Advocates. 

• Attorneys. 

• Corporate Legal Professionals. 

• Legal academisc. 

• Candidate attorneys. 

• Law students. 

• Paralegals. 

Price 

• R 450.00 - Online admission - Individual.  

• Group Price 1 - From R337 per person (up to 5 users)   

• Group Price 2 - From R260 per person (up to 10 users)   

• Group Price 3 - From R224 per person (over 11 users)  

Steps to register for the event:  

If you already have a profile, login and register for the webinar. 

If you don’t have a profile, create a free profile then login and register for the webinar. 

Click here  to create a free profile (There is no charge to create a profile and gain access to our free Monthly Practice Management Series). 

Click here  to find out about the Technical Resource Centre & CPD Subscription options. 

Additional material 

By attending this webinar you will be provided with: 

• A summarised slide presentation. 

• Reference documents and/ or course material where available. 

• You can ask questions during the webinar and you will also have access to the presenter after the webinar. 

About SA Legal Academy 

Welcome to SA Legal Academy (SALA), a provider of courses to help you succeed in your chosen career. We are committed to providing our students with the highest quality training and support, to ensure that your skills and knowledge are up to date and ready to face the challenges of the modern workplace. Our courses are designed to ensure that you reach your professional goals and enhance your career prospects. With our experienced training staff and comprehensive resources, you can be confident that you will receive the highest quality of training from SA Legal Academy. 

SALA is a Level 2 B-BBEE contributor, with 125% procurement recognition. Training spend on certain solutions can be allocated against the Skills Development element of the B-BBEE Scorecard through accredited and nonaccredited training or claimed through SETA grants. In addition, 25% of your Skills Expenditure can be claimed on non-accredited training or courses. 

Corporate Training Solutions 

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Interested in a bespoke corporate training experience? Reach out to us at [email protected] or call 012 941 0448. Together, let's design a training program that elevates your team's capabilities and aligns with your organizational goals. 

Contact Us For More Information 

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