|OUTCOMES OF TOPIC
After studying this topic related to donations tax you should be able to:
✓ Understand what donations tax is;
✓ Understand what a donation and a deemed donation is;
✓ Understand the meaning of a donor and donee;
✓ Identify gratuitous disposals;
✓ Understand that donations tax is a separate tax;
✓ Understand that donations made should be declared to SARS on an IT144 form and donations received should be declared on the ITR12 tax return.