Income tax : benevolent disposition to trust for benefit of donar's minor children - income thereof - extent to which taxable in donor's hand - Section 7(3) and (5) of Income Tax Act 58 of 1962 - The Commissioner for South African Revenue Service v Woulidge, judgment of the Supreme Court of Appeal delivered on 20 September 2001

Journal Title :

The Taxpayer

Citation :

(2001) 50 Taxpayer 196

S.A. Legislation :

Income Tax Act 58 of 1962 s. 7(3)

Income Tax Act 58 of 1962 s. 7(5)

Subject :

Judgments

Income tax

Trusts and trustees

Inheritance and succession

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