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The taxation of trust income and expenditure in South Africa
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...
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| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2023
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| _version_ | 1867613241356582912 |
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| access_status_str | Open Access |
| author | Rawat, Amina |
| author2 | Emslie, Trevor |
| author_browse | Emslie, Trevor Rawat, Amina |
| author_facet | Emslie, Trevor Rawat, Amina |
| author_sort | Rawat, Amina |
| collection | Thesis |
| 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. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/38582 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:33:01.081Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2023 |
| publishDateRange | 2023 |
| publishDateSort | 2023 |
| 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:11427/38582 The taxation of trust income and expenditure in South Africa Rawat, Amina Emslie, Trevor law 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. 2023-09-13T10:41:01Z 2023-09-13T10:41:01Z 2004 2023-09-13T10:40:38Z Master Thesis Masters LLM http://hdl.handle.net/11427/38582 eng application/pdf Department of Commercial Law Faculty of Law |
| spellingShingle | law Rawat, Amina The taxation of trust income and expenditure in South Africa |
| thesis_degree_str | Master's |
| title | The taxation of trust income and expenditure in South Africa |
| title_full | The taxation of trust income and expenditure in South Africa |
| title_fullStr | The taxation of trust income and expenditure in South Africa |
| title_full_unstemmed | The taxation of trust income and expenditure in South Africa |
| title_short | The taxation of trust income and expenditure in South Africa |
| title_sort | taxation of trust income and expenditure in south africa |
| topic | law |
| url | http://hdl.handle.net/11427/38582 |
| work_keys_str_mv | AT rawatamina thetaxationoftrustincomeandexpenditureinsouthafrica AT rawatamina taxationoftrustincomeandexpenditureinsouthafrica |