Trust filing season: Key dates and requirements for the 2026 returns
The enhanced ITR12T will draw on third-party data, while SARS steps up scrutiny of nil returns, passive assets, and assessed losses.
#TrustPropertyControlAct
Regulation of Trusts Bill: Stronger powers and protections
The Bill would introduce additional safeguards for particular trust arrangements, strengthen the Master’s supervisory powers, and change the trust-termination process.
Regulation of Trusts Bill: New duties and risks for trustees
The Bill would introduce annual reporting and accounting duties and establish a prudent-investor framework, while revising the beneficial-ownership obligations.
