2019 Deceased Estates

Date: Oct 9, 2019 - Nov 6, 2019

CPD hours: 2 Hours

Time: 15:00 - 17:00

Event Type: Seminar

Presenter: TBA

2019 Deceased Estates

Deceased Estates


In this seminar the taxes arising at and after the date of death of a person will be dealt with. A liquidation and distribution account will be used as the basis for the seminar. The taxes covered will specifically include the normal tax liability at the date of death; the normal tax liability arising after death when income accrues to,, or assets are realised by, the executor; and the estate duty payable.

It will also include the estate duty payable, and the property included in the estate which will includes: property outside the RSA; limited interests in property; shares held by the deceased in companies not listed on an exchange; a buy and sell agreement and the related domestic policy thereto; interests in retirement funds; and property that accrues to, or will be acquired by, the surviving spouse.

Course Content

Normal tax issues:

  • The last return of income of the deceased and capital gains at date of death.
  • Assets acquired by the surviving spouse and the treatment of accrual claims.
  • The taxation of income and capital gains, after date of death, in the estate of a deceased person.
  • Dealing with income after date of death where the marriage was in community of property.
  • Deceased not a resident of the RSA at time of death.
  • The tax consequences of the waiver of debt at the date of death.
  • The taxation of lump sums from retirement funds.
  • When does the estate of the deceased person cease to be a taxpayer?

Estate duty:

  • The format for the calculation of estate duty revisited.
  • Property in the estate.
  • Property deemed to be property in the estate.
  • Deceased was married at the date of death.
  • Deductions.
  • Valuation of property in the estate.
  • Donations tax issues and what happens to the deemed donations, under section 7C of the Income Act
  • The REV267, assessment by SARS, the increase in the estate duty rate and when the estate duty must be paid and by whom.


Piet Nel

Piet Nel is a CA (SA) who specializes in taxation.

Recently, he was involved at the Tax Faculty, a training leg of the SA Institute of Tax Professionals (SAIT). He is a visiting professor at Wits and was previously a lecturer in tax at UNISA and the University of Pretoria at postgraduate level.

He was the project director for tax at SAICA for a period of three years. Prior to that, he was a member of SAICA's national tax committee. He is quite active in the development of tax legislation in South Africa by commenting on proposed legislation.

Over a period of more than three decades, he presented numerous tax seminars and workshops to tax practitioners. He regularly speaks on radio and TV and publishes articles.

He was involved, as a member of the SAICA Examination Committee, in setting the entrance examination for CA (SA).


Practical Workshop:

This event and successful completion of the online assessment will secure 5.5 hours verifiable output Tax CPD points.


This event and successful completion of the online assessment will secure 4 hours verifiable output Tax CPD points.

Event Investment

50% Discount for all 2019 CPD subscribers on the packages to attend the Seminar.(Not yet a subscriber? Please click here for more information).

Option 1 - Seminar:

Non-member: R1595.00

Printed notes: R50.00

Important: Printed copies of notes is optional and will cost additional R50 per set and must be ordered. Electronic notes will be emailed to all registered delegates 2 days prior to the event. Should you require a printed copy on the day of the seminar kindly select the printed seminar notes when registering for the event.

Option 2 - Dedicated Webinar Broadcast

This webinar is free to all CPD subscribers on the subscription packages.

This CPD webinar will be presented in 2 parts: 15:00 – 17:00

Part 1 on 28 October;

Part 2 on 6 November

Non-member: R575.00

Company Price: R950.00

Payments & Cancellations

  • All payments must be made by EFT or by credit card, at least 3 working days before commencement of an event.

  • Kindly note that should payment not been received 2 days after the event, legal action will be taken

  • Proof of payment will be requested at registration, if payment at that point in time has not been reflected on Taxfaculty's bank account.

  • Only written notice of cancellation will be recognised.

  • Conditions:

    • If the cancellation occurs more than 4 working days prior to the event no cancellation fee will be charged.

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

  • Delegates who book and fail to attend will be liable for the full event fee.

  • Taxfaculty's liability in the case of an event being cancelled will be limited to a refund or credit of the event fee.

  • Please click here for the full terms and conditions.

I'm ready to join, please contact me

Need Help ?

Explore Smarty