oa De Rebus - Donations tax Estate planning gone awry
|Article Title||Donations tax Estate planning gone awry|
|© Publisher:||Law Society of South Africa|
|Affiliations||1 Cape Town.|
|Publication Date||Sep 2003|
|Keyword(s)||Free to organize his affairs, Tax consequences of his choice and Taxpayer|
While a taxpayer is free to organize his affairs as he chooses, nevertheless, once having done so, he must accept the tax consequences of his choice, whether contemplated or not, and may not enjoy the benefit of some other route he might have chosen to follow but did not.'
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