18 September

Is a maintenance payment a ‘donation’?

Helping someone out may be exempt from donations tax—but as always, the devil is in the detail… Donations tax is one of those strange taxes where […]
1 May

Capital gains tax on donations and bequests

Paragraph 12(5) of the Eighth Schedule to the Income Tax Act was scrapped on 1 January 2013 and replaced with a new paragraph 12(A) which, in […]

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