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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 ...
'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 ...
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 ...
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 ...
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 ...
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. ...
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 ...
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 ...
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. ...
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 ...