The taxation of trust income and expenditure in South Africa
| dc.contributor.advisor | Emslie, Trevor | |
| dc.contributor.author | Rawat, Amina | |
| dc.date.accessioned | 2023-09-13T10:41:01Z | |
| dc.date.available | 2023-09-13T10:41:01Z | |
| dc.date.issued | 2004 | |
| dc.date.updated | 2023-09-13T10:40:38Z | |
| dc.description.abstract | 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. | |
| dc.identifier.apacitation | Rawat, A. (2004). <i>The taxation of trust income and expenditure in South Africa</i>. (). ,Faculty of Law ,Department of Commercial Law. Retrieved from http://hdl.handle.net/11427/38582 | en_ZA |
| dc.identifier.chicagocitation | Rawat, Amina. <i>"The taxation of trust income and expenditure in South Africa."</i> ., ,Faculty of Law ,Department of Commercial Law, 2004. http://hdl.handle.net/11427/38582 | en_ZA |
| dc.identifier.citation | Rawat, A. 2004. The taxation of trust income and expenditure in South Africa. . ,Faculty of Law ,Department of Commercial Law. http://hdl.handle.net/11427/38582 | en_ZA |
| dc.identifier.ris | TY - Master Thesis AU - Rawat, Amina AB - 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. DA - 2004 DB - OpenUCT DP - University of Cape Town KW - law LK - https://open.uct.ac.za PY - 2004 T1 - The taxation of trust income and expenditure in South Africa TI - The taxation of trust income and expenditure in South Africa UR - http://hdl.handle.net/11427/38582 ER - | en_ZA |
| dc.identifier.uri | http://hdl.handle.net/11427/38582 | |
| dc.identifier.vancouvercitation | Rawat A. The taxation of trust income and expenditure in South Africa. []. ,Faculty of Law ,Department of Commercial Law, 2004 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/38582 | en_ZA |
| dc.language.rfc3066 | eng | |
| dc.publisher.department | Department of Commercial Law | |
| dc.publisher.faculty | Faculty of Law | |
| dc.subject | law | |
| dc.title | The taxation of trust income and expenditure in South Africa | |
| dc.type | Master Thesis | |
| dc.type.qualificationlevel | Masters | |
| dc.type.qualificationlevel | LLM |