Q&A notes: Honours:

Donations tax, Estate duty and Income tax of Estates

All q&a honours notes

Donations tax & Section 18A

Q: What is the difference between Donations tax and Section 18A?

Donations Tax


Sally (aged 38 and a RSA resident) lives in Johannesburg.  Sally and her estranged husband, Harry (with whom she is still married in community of property), are the two members of Granulated Solutions cc (“GS”).  Harry is a resident of Netherland and has been residing in Netherland since 2002.