oa De Rebus - A post-amnesty potpourri

Volume 2005, Issue 446
  • ISSN : 0250-0329



Any person who applied for amnesty on the basis that assets held by a trust were donated by that person is subject to a deeming provision that those assets in effect belong to him and he is liable for tax on all income earned there from until the trust disposes of those assets, at which stage that person will be liable for capital gains tax (CGT).

Loading full text...

Full text loading...


Article metrics loading...


This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error