Browsing Law by Author "Carroll, Edward Daniel"
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SARS' ability to attribute trust income and capital gains to a donor parent
Carroll, Edward Daniel (North-West University, 2010)The scheme of the Income Tax Act 58 of 1962 (the Act) aims to prevent the diversion of income from the donor–parent to his minor–child. This is achieved through the deeming provisions in the Act and the attribution rules ...