MInor - tax liabilities

If I need to register my child (minor) for tax due to interest and or CGT earned from their investment - do I register them as a provisional tax payer or as an individual tax payer? If my child earns less than R 75,000 through interest/CGT do I still need to register them for tax even though they have no tax liability?

The pricing on your website for individual tax - would assume that this is per tax submission?

If earnings are below R75,000 (tax threshold) then no need to register as a provisional taxpayer or submit a tax return for your child.

The pricing is per tax return submission, correct.

Many thanks - greatly appreciated!

As a matter of interest: is the tax threshold of R 75,000 determined after the abatement of R 23,800 (interest) and CGT R 40,000?

many thanks!

Yes, correct - you first apply the exemption and then only taxable portion counts towards the R75,000 threshold.

Much appreciated - thank you.

Only a pleasure!