The taxation of trust income and expenditure in South Africa
type: CreativeWork
description: In the past few years trusts has been singled out for harsh treatment by the South African Legislature, due to trusts being used as tax planning devices, the Legislature amended the Income Tax Act in an attempt to make trusts an unattractive tax planning tool. Diverse taxes typify South Africa's fiscal landscape, not all of which pertain to the use of the trust in estate and financial planning. The taxes pertinent to trusts Income Tax, Donation Tax, Estate Duty, Transfer Duty and Capital Gains Tax.
abstract: In the past few years trusts has been singled out for harsh treatment by the South African Legislature, due to trusts being used as tax planning devices, the Legislature amended the Income Tax Act in an attempt to make trusts an unattractive tax planning tool. Diverse taxes typify South Africa's fiscal landscape, not all of which pertain to the use of the trust in estate and financial planning. The taxes pertinent to trusts Income Tax, Donation Tax, Estate Duty, Transfer Duty and Capital Gains Tax.
author: Rawat, Amina
keywords: law
date published: 2004
date modified: 2026-07-22T22:23:05Z
provider: University of Cape Town
publisher: Networked Digital Library of Theses and Dissertations
type: WebPage
source organization: Department of Commercial Law

PropertyValue
property ID: Handle
value: http://hdl.handle.net/11427/38582