Browsing by Author "Gabru, N."
Now showing items 1-4 of 4
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Anomalies in the recognition of the legal personality of trusts in South Africa
(North-West University (South Africa), 2021)This study examines anomalies in the legal classification of trusts in South African law. Whereas the Trust Property Control Act 57 of 1988 and judicial decisions recognise trusts as mere arrangements in which trustees ... -
A comparative analysis of the position of descendants where a deceased dies intestate and is survived by a spouse or spouses
(North-West University (South Africa), 2021)The order of intestate succession in South Africa is governed by the Intestate Succession Act 81 of 1987. Section 1(1)(c)(i) of this Act stipulates that if a deceased is survived by a spouse or spouses as well as descendants, ... -
The indexation of inflation for capital gains tax in South Africa
(North-West University (South Africa), 2020)This study investigates the possibility of indexing inflation on capital gains tax in South Africa. The research question asks to which extent inflation will have an effect on capital gains tax, and the study aims to answer ... -
The tax implications for expatriates following the amendment of the Income Tax Act
(North-West University (South Africa), 2020)In South Africa income tax is levied at a progressive rate on any income earned. South Africa changed to a residence-based system after following a source-based system prior to 2001. Therefore, residency is a very important ...
