Donations tax : assets transferred to trust consequent upon divorce agreement for maintenance of spouse and children - whether gratuitous disposition subject to donations tax. Section 55 of Income Tax 58 of 1962 ; Estate Welch v CSARS, judgment of the Supreme Court of Appeal delivered on 21 May 2004 (Case 23/2003)

Journal Title :

The Taxpayer

Citation :

(2004) 53 Taxpayer 148

S.A. Legislation :

Income Tax Act 58 of 1962 s. 55

Subject :

Gifts - Taxation

Support (Domestic relations)

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