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The taxation of trust income in South Africa
The subject of trusts, even in the particular area of income tax, is vast. Therefore, it is important that I discuss from the outset the outline of my approach in order to give my treatment of the subject under consideration form and direction. And that is what I propose to do briefly here. The disc...
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| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2021
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| _version_ | 1867613148259811328 |
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| access_status_str | Open Access |
| author | Zwane, Michael Jacob |
| author_browse | Zwane, Michael Jacob |
| author_facet | Zwane, Michael Jacob |
| author_sort | Zwane, Michael Jacob |
| collection | Thesis |
| description | The subject of trusts, even in the particular area of income tax, is vast. Therefore, it is important that I discuss from the outset the outline of my approach in order to give my treatment of the subject under consideration form and direction. And that is what I propose to do briefly here. The discussion consists of five parts. The first of these is the Background which includes definitions and an historical note which I consider to be necessary in view of the largely common law - as opposed to a codified magnus opus 1 - basis of South African law of trusts, where "Other statutes are superimposed, like a ship upon the water, on the common law without replacing it .... The second part also has some historical element, but this is limited to the Taxability of Trusts, qua trusts or legal personae, in income tax law; while the third deals with kinds of Trusts and Their significance. The fourth looks at Income Tax Avoidance Opportunities while the last considers Anti-Avoidance Provisions of the Act 3 Relevant to Trusts, interspersed with one or two examples of schemes not only immune to the specific anti- • avoidance provisions of Section 7 but probably also to the general anti-avoidance provisions of Section 103 (1). Examples will be liberally used for purposes of illustration. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/35411 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:31:31.816Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2021 |
| publishDateRange | 2021 |
| publishDateSort | 2021 |
| publisher | Department of Commercial Law |
| publisherStr | Department of Commercial Law |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/35411 The taxation of trust income in South Africa Zwane, Michael Jacob Trusts and trustees Taxation South Africa The subject of trusts, even in the particular area of income tax, is vast. Therefore, it is important that I discuss from the outset the outline of my approach in order to give my treatment of the subject under consideration form and direction. And that is what I propose to do briefly here. The discussion consists of five parts. The first of these is the Background which includes definitions and an historical note which I consider to be necessary in view of the largely common law - as opposed to a codified magnus opus 1 - basis of South African law of trusts, where "Other statutes are superimposed, like a ship upon the water, on the common law without replacing it .... The second part also has some historical element, but this is limited to the Taxability of Trusts, qua trusts or legal personae, in income tax law; while the third deals with kinds of Trusts and Their significance. The fourth looks at Income Tax Avoidance Opportunities while the last considers Anti-Avoidance Provisions of the Act 3 Relevant to Trusts, interspersed with one or two examples of schemes not only immune to the specific anti- • avoidance provisions of Section 7 but probably also to the general anti-avoidance provisions of Section 103 (1). Examples will be liberally used for purposes of illustration. 2021-11-30T18:01:04Z 2021-11-30T18:01:04Z 1994 2021-11-30T18:00:32Z Master Thesis Masters LLM http://hdl.handle.net/11427/35411 eng application/pdf Department of Commercial Law Faculty of Law |
| spellingShingle | Trusts and trustees Taxation South Africa Zwane, Michael Jacob The taxation of trust income in South Africa |
| thesis_degree_str | Master's |
| title | The taxation of trust income in South Africa |
| title_full | The taxation of trust income in South Africa |
| title_fullStr | The taxation of trust income in South Africa |
| title_full_unstemmed | The taxation of trust income in South Africa |
| title_short | The taxation of trust income in South Africa |
| title_sort | taxation of trust income in south africa |
| topic | Trusts and trustees Taxation South Africa |
| url | http://hdl.handle.net/11427/35411 |
| work_keys_str_mv | AT zwanemichaeljacob thetaxationoftrustincomeinsouthafrica AT zwanemichaeljacob taxationoftrustincomeinsouthafrica |