Now showing items 1-6 of 6

    • Begrafnisregte in die konteks van die Afrika Gewoontereg 

      Pelser, George Frederick (North-West University, 2011)
      Religious and cultural practices and values play an important role in funerals and how funerals should be conducted. This creates considerable conflict in the African customary law among heirs and family members when ...
    • The future of trusts as an estate planning tool 

      Burger, Trinette (North-West University, 2011)
      Estate planning is an important exercise aimed at increasing, preserving and protecting assets during a person's lifetime and providing for the disposition and continued utilisation of these assets after his death. The ...
    • Huwelikstelsels en boedelbeplanning in die Suid-Afrikaanse reg 

      Faul, Marelize (Potchefstroom University for Christian Higher Education, 2001)
      The Constitution of the Republic of South Africa, 1996 acknowledges the customary system of law directly (section 211) and the religious based systems of law indirectly (section 15(3)). The objective of estate planning is ...
    • 'n Ondersoek na die afskaffing van boedelbelasting 

      De Villiers, Dawid Frederik (North-West University, 2011)
      Estate duty in South Africa is levied in terms of the Estate Duty Act since 1955. Estate duty is currently calculated at a flat rate of 20% on the amount of which the net worth of an estate exceeds a primary rebate of R3,5 ...
    • Regte of minerale : 'n boedelbeplanningsanalise 

      Stassen, Hettie (North-West University, 2010)
      South Africa entered a new era on 1 May 2004 with the commencement of the Mineral and Petroleum Resources Development Act 28 of 2002 (hereafter the MPRDA). Section 3 states that the mineral and petroleum resources are ...
    • Tax benefits of discretionary trusts : abolishment of the conduit pipe principle 

      Swart, Rona (North-West University (South Africa) , Potchefstroom Campus, 2015)
      Trusts have long been effective and beneficial estate planning instruments for various reasons, amongst which their favourable flow-through nature (with special reference to applicable tax benefits). For purposes of estate ...