Browsing by Author "Rawat, Amina"

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    The taxation of trust income and expenditure in South Africa
    (2004) Rawat, Amina; Emslie, Trevor
    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.