oa De Rebus - Tax law: estate planning and income tax
|Article Title||Tax law: estate planning and income tax|
|© Publisher:||Law Society of South Africa|
|Publication Date||May 1981|
|Pages||238 - 240|
|Keyword(s)||Benefit of a child, Disposition of property, Donation, Duty, Levy, Liability, Minor's funds, Settlement, Shareholders and Trust|
When this subject was last canvassed in 1979 March DR the cases of Estate Dempers v SIR 1977(3) 410 (A) 39 SATC 95; SIR v Sidley 1977(4) 913 (A) 39 SATC 153; and SIR v Gallagher 1978(2) 463 (A) 40 SATC 39 were reviewed. The former two cases were concerned with the application of s 7(5) of the Income Tax Act (""the Act"") (and the equivalent s 9(5) of the South West African. Income Tax Ordinance in Dempers's case).
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