• Login
    View Item 
    •   ResearchSpace Home
    • College of Law and Management Studies
    • School of Law
    • Taxation
    • Masters Degrees (Taxation)
    • View Item
    •   ResearchSpace Home
    • College of Law and Management Studies
    • School of Law
    • Taxation
    • Masters Degrees (Taxation)
    • View Item
    JavaScript is disabled for your browser. Some features of this site may not work without it.

    The influence and effect of s 7 (the 'deemed income' provisions), s 25B and the donations tax provisions of the Income Tax Act, and the relevant provisions of the Transfer Duty Act, the Value Added Tax Act and the Estate Duty Act, on the establishment, utilisation and dissolution of testamentary and inter vivos trusts.

    Thumbnail
    View/Open
    Thesis. (2.920Mb)
    Date
    1999
    Author
    Burne, Warren.
    Metadata
    Show full item record
    Abstract
    The aim of this technical report is to serve as a handy expose of the relevant provisions of various statutes for attorneys, accountants and other advisors who have to deal with the relevant tax laws affecting the establishment, utilisation and dissolution of trusts. The South African Acts which are the subject of this technical report were promulgated on or before 31 December 1998. They are as follows: • The Income Tax Act, No. 58 of 1962. • The Transfer Duty Act, No. 40 of 1949. • The Value Added Tax Act, No. 89 of 1991. • The Estate Duty Act, No. 45 of 1955. The principal South African taxes dealt with in this report are as follows: • Normal Tax. • Donations Tax. • Transfer Duty. • Value Added Tax. • Estate Duty.
    URI
    http://hdl.handle.net/10413/5206
    Collections
    • Masters Degrees (Taxation) [32]

    DSpace software copyright © 2002-2013  Duraspace
    Contact Us | Send Feedback
    Theme by 
    @mire NV
     

     

    Browse

    All of ResearchSpaceCommunities & CollectionsBy Issue DateAuthorsTitlesSubjectsAdvisorsTypeThis CollectionBy Issue DateAuthorsTitlesSubjectsAdvisorsType

    My Account

    LoginRegister

    DSpace software copyright © 2002-2013  Duraspace
    Contact Us | Send Feedback
    Theme by 
    @mire NV