Akhanani Training

Understand the Relief Available Before You Restructure

Corporate restructuring decisions can create significant tax consequences if they are not properly planned.

This practical webinar explains the corporate restructuring relief provisions available under the Income Tax Act and the requirements that must be met to qualify for them.

Through practical examples, you will gain the confidence to identify qualifying transactions, avoid common pitfalls, and structure transactions more effectively.

📆 Date: 22 July 2026
🕗 Time: 09:00 - 11:00
🌐 Registration link: https://bookings.probetatraining.co.za/site/webinar/details.asp?cid=3555

What you will learn
▪️Corporate restructuring fundamentals
▪️Section 41 concepts and definitions
▪️Contributed tax capital
▪️Section 44 – Amalgamation transactions
▪️Section 45 – Intragroup transactions
▪️Section 46 – Unbundling transactions
▪️Section 47 – Liquidation and winding-up transactions
▪️Qualifying requirements for tax relief
▪️Practical restructuring challenges and solutions
▪️Common mistakes and planning opportunities

Filing Season 2026 Is Officially Open!!

Tax practitioners are reminded that Filing Season 2026 officially opened on 13 July 2026 for taxpayers who were not issued with an auto-assessment.

If your client did not receive an auto-assessment from SARS during the auto-assessment period (1–12 July 2026), their income tax return may now be submitted.

Key Filing Season Dates:

Non-provisional taxpayers:
📅 13 July 2026 – 23 October 2026

Provisional taxpayers and Trusts:
📅 13 July 2026 – 22 January 2027

Before submitting a return, ensure that:
▪️ All third-party data has been pre-populated correctly.
▪️ IRP5/IT3 certificates, medical aid certificates, retirement fund information and investment income have been verified.
▪️ Supporting documentation is available where required.
▪️ Any changes to taxpayer details have been updated before submission.
▪️ Outstanding returns from previous years have been addressed where applicable.
▪️ Early submission allows sufficient time to resolve verification requests, outstanding supporting documents or other SARS queries before the filing deadlines.

Now is a good opportunity to contact clients who were not auto-assessed and begin preparing and submitting their 2026 income tax returns.