Browsing by Advisor/Supervisor
Now showing items 1-17 of 17
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Die belang van die eenjaartermynklousule vir die oordrag van 'n fidusiêre belang by boedelbeplanning
(North-West University, 2008) -
Die belastinggevolge van boedelsamesmelting
(2012)Estate massing is one of the estate planning instruments used by estate planners, especially with regards to marriages in community of property; nonetheless any two people (or more) may mass their whole estates or a part ... -
Beperkings op testeervryheid
(2014)This research report is focused on the limitations placed on the freedom of testation of a person in the broader sense. The principle of freedom of testation is the foundation of the South African testate succession. The ... -
Die beskerming van lewenspolisse tydens sekwestrasie-- is daar 'n leemte?
(North-West University, 2006) -
Die funksies van die Meester in die geval van gebrekkige testamente
(North-West University (South Africa), 2021)Die Meester van die Hoë Hof word ingevolge artikel 2 van die Boedelwet deur die Minister van Justisie en Staatkundige Ontwikkeling aangestel. Die Meester het 'n verskeidenheid funksies wat uitgevoer moet word en die wye ... -
The effect of anti-avoidance tax legislation on the protection of a legal interest in wealth creation and preservation
(North-West University (South Africa), 2020)Two interests, regulated by two separate areas of the law: the one, a yet to be recognised legally protectable interest in wealth creation and preservation; and the other, firmly positioned statutory provisions of the ... -
The effect of the Protection of Personal Information Act of 2013 on the short-term insurance industry
(North-West University (South Africa), 2021)The value of information has seen a substantial increase in recent years. This is due to the rapid advancements in technology and the expanded digital manner in which society interacts. It is viewed as the cornerstone of ... -
Estate planning for people with special needs from a tax perspective
(North-West University (South Africa), Potchefstroom Campus, 2016)When planning an estate for a seriously mentally or physically disabled person, it is crucial to plan for the person’s future financial security and care. The challenge that planning agents face when dealing with such a ... -
Evaluating courts' discretion to award trust assets in divorce matters
(North-West University (South Africa), Potchefstroom Campus, 2016)In recent years, the establishment of trusts has increased. The reason for trusts is mainly for the protection of trust assets. A founder creates a trust by donating assets toward the trust and the trust in turn offers ... -
The inclusion of virtual currencies in the calculation of income tax
(North-West University, 2018)This study is aimed at the application of South African legislation to virtual currencies, such as Bitcoin. Due to the increased popularity of virtual currencies, its future taxation could be determined in the light of ... -
The legal position regarding the validity of amending a trust deed, by a trustee, in the absence of a Letter of Authority
(North-West University (South Africa), 2021)An anomaly of the legal situation is formulated "between a trustee who signs a new trust deed before it is registered, who is therefore not yet authorised, but performs legal action to sign a contract that sets in motion ... -
Limiting freedom of testation : evaluating ‘discriminatory’ stipulations in testamentary charitable trusts
(North-West University, 2018)South Africa has a history of discrimination and differentiation, which has negatively affected society. Since the Constitution of the Republic of South Africa came into being, the legal position regarding the limitation ... -
'n Ondersoek na die afskaffing van boedelbelasting
(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 ... -
The position of assets vested in a sham trust
(North-West University, 2018)The concept of a sham trust has changed over the years. Presently it is defined as a perceived entity that is not entirely what it portrays to be. In addition, a sham is therefore regarded as invalid with a deceiving nature. ... -
Selfmoordbriewe as geldige testament : testeerbevoegdheid en animus testandi
(North-West University (South Africa), Potchefstroom Campus, 2018)Voordat ’n testament as ’n regsgeldige dokument aanvaar word, moet die dokument voldoen aan sekere formele vormvereistes. Hierdie vereistes word voorgeskryf in artikel 2(1) van die Wet op Testamente 7 van 1953. Indien ... -
Twin Peaks-model : die nuwe regulatoriese raamwerk vir die Suid-Afrikaanse finansiële sektor
(North-West University (South Africa), 2020)Ná die finansiële krisis van 2007 en die impak daarvan op ekonomieë is regulatoriese raamwerke wêreldwyd heroorweeg. Die regulatoriese raamwerk van die Suid-Afrikaanse finansiële sektor is hervorm volgens die Twin Peaks-model. ... -
Under-insurance and the effect of the average clause on insurance contracts
(North-West University (South Africa), 2021)Under-insurance can have dire consequinces for insurers if they are held liable for the full value of the damage that occurred while an insured only paid small premiums in relation thereto. It has become common practice ...
