ISASA has advised member schools on the income tax implications of providing discounted tuition fees to staff members (including their family members or close relatives). The objective of this advice is to ensure a consistent understanding and promote compliance with the Income Tax Act No. 58 of 1962 (ITA), incorporating insights from recent tax opinions.
ISASA obtained a tax opinion in 2010 regarding the income tax consequences of reduced school fees for staff. To ensure this advice remains current, ISASA sought an updated legal opinion in 2024. This updated opinion reviewed the 2010 advice in light of any legal developments.
Consolidated advice from both opinions, together with supporting documents, are available for download in the memorandum below.
