n Tax Breaks Newsletter - Tax changes for trusts still under consideration : trusts

Volume 2013, Issue 331
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Proposed changes to tax legislation regarding trusts will not take place immediately, National Treasury has said. At present, the conduit principle operating in trust tax law allows for income that accrues in a trust to be taxed in the hands of the beneficiary. The proposed amendments aim to eradicate income-splitting opportunities afforded through this principle, but should have no effect on special trusts.

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