Page 49 - P6 Slide Taxation - Lecture Day 3 - Donations Tax & Estate Duty.
P. 49

Section 4A abatement









          • = R3 500 000









          • If the deceased was a spouse of a person that



               died before him/her, the abatement must be



               calculated as follows:



                 – (R3 500 000 x 2) – (amount used in predeceased spouse’s


                     estate)
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