QUESTION $1[10$ MARKS$]$

Gemma Clifford, a resident of South Africa, established a trust with her husband Luke Osmond in $2012$ for the benefit of their children Peter, Lucas and Anna. Gemma, Luke and Mr$.$ Smith are the appointed trustees. Mr$.$ Smith has his own accounting practice, to which he is a sole practitioner.

Income of the trust is distributed at the discretion of the trustees.

Gemma started a company Gemma Clifford Pty $($Ltd$)$ on $28$ February $2003,$ which offers interior designs to high$-$end customers. Gemma sold all her shares in Gemma Clifford to the trust; she was the sole shareholder and sole director. On $01$ September $2023,$ on the instruction of the trustees, Gemma Clifford paid the outstanding monthly trustees fees of R$48,000$ due to Mr$.$ Smith for the period $01$ March to $30$ September $2023.$ The Trust will not be required to repay this amount to the company.

$($a$)$

Discuss the tax consequences for Gemma Clifford Pty $($Ltd$)$ of the payment made to Mr Smith by the company. Ignore VAT. $(8)$

$($b$)$

Assume that the trust established is a special trust. Would the implication in the previous question be different? Provide a reason for your answer. $(2)$