The taxation of spousal and child maintenance arising from marital disputes and child maintenance orders

Authors :

De Matos Ala, C

Journal Title :

South African Law Journal

Citation :

(2011) 128 SALJ 17

S.A. Cases Cited :

Zwiegelaar v Zwiegelaar 2001 (1) SA 1208 (SCA)

Welch's Estate v Commissioner South African Revenue Service 2005 (4) SA 173 (SCA)

S.A. Legislation :

Maintenance Act 98 of 1999

Income Tax Act 58 of 1962

Revenue Laws Amendment Act 35 of 2007

Subject :

Spousal maintenance

Child maintenance

Marital disputes

Child maintenance orders

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