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'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 ...
Regte of minerale : 'n boedelbeplanningsanalise
(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 ...
Begrafnisregte in die konteks van die Afrika Gewoontereg
(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 ...
Tax benefits of discretionary trusts : abolishment of the conduit pipe principle
(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 ...