After attending this course, delegates will have gained an understanding of the competencies mentioned below and must be able to apply the concepts and techniques in all situations and environments:

• Which entity could be a PBO?

• What income items are exempt?

• What information is required on the tax return in respect of non-taxable/exempt income?

• What documentation should I have to support these amounts?

• Why can some entities issue s18A issue certificates and others can't?

• What is the difference between PBO, NPC, and NPO?

• If you’re a PBO, what are the tax consequences?

• The relation of s18A certificates and the above designations.