The donations tax and estate duty implications of section 56(1)(d) of the Income Tax Act

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dc.contributor.author Jooste, Richard
dc.date.accessioned 2018-02-13T12:30:14Z
dc.date.available 2018-02-13T12:30:14Z
dc.date.issued 2004
dc.identifier.citation Jooste, R. (2004). The donations tax and estate duty implications of section 56 (1)(d) of the Income Tax Act: notes. South African Law Journal, 121(4), p-735.
dc.identifier.uri http://hdl.handle.net/11427/27563
dc.description.abstract Section 54 of the Income Tax Act 58 of 1962 imposes donations tax on the value of any property disposed of under any donation by any resident of South Africa.A ‘donation’is defined in s 55(1) as meaning ‘any gratuitous disposal of property including any gratuitous waiver or renunciation of a right’. Section 58 of the Act extends the meaning of ‘donation’ by deeming a disposal of property for an inadequate consideration to be a donation to the extent that the consideration is inadequate.
dc.source South African Law Journal
dc.source.uri https://juta.co.za/law/products/3601-south-african-law-journal/
dc.title The donations tax and estate duty implications of section 56(1)(d) of the Income Tax Act
dc.type Journal Article
dc.date.updated 2016-01-15T10:00:50Z
dc.publisher.institution University of Cape Town
dc.publisher.faculty Faculty of Law
dc.publisher.department Commercial Law
uct.type.filetype Text
uct.type.filetype Image


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