{"id":{"repo_id":"cape-town","oai_identifier":"oai:open.uct.ac.za:11427/40704"},"canonical_url":"https://search.dev.ndltd.org/etd/cape-town/oai:open.uct.ac.za:11427/40704","repository":{"repo_id":"cape-town","name":"University of Cape Town","base_url":"https://open.uct.ac.za/oai/request"},"display":{"title":"Taxation of trusts: quo vadis? A discussion of changes to the taxation of trusts in the context of current law","abstract":"The aim of this dissertation is to discuss the general context of the taxation of trusts in South Africa, highlighting areas of uncertainties. The above is then viewed in the context of the recent changes to such taxation, in particular with regard to what have become known as 'business trusts'. Further, the proposals regarding the future taxation of capital gains in trusts, and the effectiveness of such taxes, are considered. The aim of the above is to arrive at a conclusion as to the question - are trusts still useful in the context of arranging one's affairs in a tax effective manner?","abstract_html":"The aim of this dissertation is to discuss the general context of the taxation of trusts in South Africa, highlighting areas of uncertainties. The above is then viewed in the context of the recent changes to such taxation, in particular with regard to what have become known as 'business trusts'. Further, the proposals regarding the future taxation of capital gains in trusts, and the effectiveness of such taxes, are considered. The aim of the above is to arrive at a conclusion as to the question - are trusts still useful in the context of arranging one's affairs in a tax effective manner?","abstract_has_math":false,"creators":["van Rensburg, A"],"institution":"Department of Public Law","degree_name":null,"degree_level":null,"degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":[],"committee_chairs":[],"committee_members":[],"year":1998,"date_issued":"1998","date_published":"1998","updated_at":"2026-07-22T22:23:23Z","subjects":["Public Law"],"languages":[],"rights":[],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"http://hdl.handle.net/11427/40704","outbound_label":"Handle","outbound_source":"dc:identifier.uri"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:creator","label":"Author","values":["van Rensburg, A"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date.accessioned","label":"Dc Date Accessioned","values":["2024-11-15T08:20:00Z"]},{"key":"dc:date.available","label":"Dc Date Available","values":["2024-11-15T08:20:00Z"]},{"key":"dc:date.issued","label":"Date","values":["1998"]},{"key":"dc:publisher.department","label":"Dc Publisher Department","values":["Department of Public Law"]},{"key":"dc:publisher.institution","label":"Dc Publisher Institution","values":["University of Cape Town"]},{"key":"dc:type","label":"Dc Type","values":["Thesis / Dissertation"]},{"key":"dc:type.qualificationlevel","label":"Dc Type Qualificationlevel","values":["Masters","LLM"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["Public Law"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.uri","label":"Identifier URI","values":["http://hdl.handle.net/11427/40704"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description.abstract","label":"Abstract","values":["The aim of this dissertation is to discuss the general context of the taxation of trusts in South Africa, highlighting areas of uncertainties. The above is then viewed in the context of the recent changes to such taxation, in particular with regard to what have become known as 'business trusts'. Further, the proposals regarding the future taxation of capital gains in trusts, and the effectiveness of such taxes, are considered. The aim of the above is to arrive at a conclusion as to the question - are trusts still useful in the context of arranging one's affairs in a tax effective manner?"]},{"key":"dc:title","label":"Title","values":["Taxation of trusts: quo vadis? A discussion of changes to the taxation of trusts in the context of current law"]}]}],"canonical_facts":{"dc:creator":["van Rensburg, A"],"dc:date.accessioned":["2024-11-15T08:20:00Z"],"dc:date.available":["2024-11-15T08:20:00Z"],"dc:date.issued":["1998"],"dc:description.abstract":["The aim of this dissertation is to discuss the general context of the taxation of trusts in South Africa, highlighting areas of uncertainties. 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