Study notes: Honours:

Donations tax

Estate Duty

All honours study notes

Fiduciary interests

Please click here to access slides explaining the meaning of ‘fiduciary interests’ for purposes of donations tax and estate duty.

From Portable Study Buddy – Alta (UOFS)

Donations tax

If a donation is made by person A at the instance of person B, person A will not have any donations tax liability. However the donation is deemed to be made by Person B (section 57). Person B will be liable to pay donations tax at 20% on the donation made.

From Portable Study Buddy – Ilinza UP