Page 18 - P6 Slide Taxation - Lecture Day 2 - Donations tax and Estate duty.
P. 18

Deemed property:  Married under the




                                                 accrual system






       • The calculation of the accrual excludes:




              – Inheritances, legacies and donations received



              – Damages received in respect of non-financial losses



              – Donations between spouses



              – Assets excluded in terms of the antenuptial contract
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