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Taxation of trust income
The content of this paper is based on a prescribed syllabi for the fulfilment of a Master of Law degree. The paper seeks to provide a detailed research on the principles applicable in the taxation of trust income on the present day South African Tax Law and to analyse and criticize them. Emphasis...
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| Other Authors: | |
| Format: | Thesis |
| Language: | English English |
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Department of Commercial Law
2026
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| _version_ | 1867613280050085888 |
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| access_status_str | Open Access |
| author | Mnyatheli, Ntobeko |
| author2 | Emslie, Trevor |
| author_browse | Emslie, Trevor Mnyatheli, Ntobeko |
| author_facet | Emslie, Trevor Mnyatheli, Ntobeko |
| author_sort | Mnyatheli, Ntobeko |
| collection | Thesis |
| description | The content of this paper is based on a prescribed syllabi for the fulfilment of a Master of Law degree. The paper seeks to provide a detailed research on the principles applicable in the taxation of trust income on the present day South African Tax Law and to analyse and criticize them. Emphasis will be on the relevant sections of the Income Tax Act and Case law. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/42961 |
| institution | University of Cape Town (South Africa) |
| language | English eng |
| last_indexed | 2026-06-10T12:33:37.862Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2026 |
| publishDateRange | 2026 |
| publishDateSort | 2026 |
| 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:11427/42961 Taxation of trust income Mnyatheli, Ntobeko Emslie, Trevor The content of this paper is based on a prescribed syllabi for the fulfilment of a Master of Law degree. The paper seeks to provide a detailed research on the principles applicable in the taxation of trust income on the present day South African Tax Law and to analyse and criticize them. Emphasis will be on the relevant sections of the Income Tax Act and Case law. 2026-03-12T14:22:53Z 2026-03-12T14:22:53Z 1997 2024-08-15T12:08:58Z Thesis / Dissertation Masters Masters http://hdl.handle.net/11427/42961 en eng application/pdf Department of Commercial Law Faculty of Law University of Cape Town |
| spellingShingle | Mnyatheli, Ntobeko Taxation of trust income |
| thesis_degree_str | Master's |
| title | Taxation of trust income |
| title_full | Taxation of trust income |
| title_fullStr | Taxation of trust income |
| title_full_unstemmed | Taxation of trust income |
| title_short | Taxation of trust income |
| title_sort | taxation of trust income |
| url | http://hdl.handle.net/11427/42961 |
| work_keys_str_mv | AT mnyathelintobeko taxationoftrustincome |