n Tax Breaks Newsletter - Taxing a pension fund surplus : Q & A
|Article Title||Taxing a pension fund surplus : Q & A|
|© Publisher:||Moneyweb (Pty) Ltd|
|Journal||Tax Breaks Newsletter|
|Publication Date||Jun 2011|
|Keyword(s)||Northern Region Tax Committee|
The issue you refer to is provided for in the Second Schedule and is only available when that the receipt is subsequent to the member's retirement (unless the distribution is in terms of Section 15B).
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