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Beware the bogeyman : capital gains tax and loan accounts
(2014)
Estate planning is the arrangement and management of an estate owner’s estate to the effect that the estate owner and his beneficiaries can enjoy maximum benefit from his worldly possessions during his lifetime and after ...
Interest-free loans or low-interest loans and estate planning : life after Brummeria
(2014)
From time to time the court delivers a judgment that has a ripple effect beyond what was expected, resulting in estate planners reconsidering their planning strategies. Such a judgment was the judgment delivered by the ...
Tax benefits of discretionary trusts : abolishment of the conduit pipe principle
(North-West University (South Africa) , Potchefstroom Campus, 2015)
Trusts have long been effective and beneficial estate planning instruments for various reasons, amongst which their favourable flow-through nature (with special reference to applicable tax benefits). For purposes of estate ...
Implications of the use of personal servitudes as estate planning instruments
(North-West University (South Africa), Potchefstroom Campus, 2016)
Estate planning is the process during which a plan is set up in order to regulate the use, conservation and transfer of the estate owner's assets. The division of ownership and use of property by means of personal servitudes ...
Current legislation regulating the function of trustees in the administration of trust property
(North-West University (South Africa) , Potchefstroom Campus, 2015)
The main focus of this study is to assess how effective the current legislation is in regulating the trustees in the administration of trust property in South Africa in order to prevent maladministration and abuse of trusts. ...
'n Ondersoek na die afskaffing van boedelbelasting
(North-West University, 2011)
Estate duty in South Africa is levied in terms of the Estate Duty Act since 1955. Estate duty is currently calculated at a flat rate of 20% on the amount of which the net worth of an estate exceeds a primary rebate of R3,5 ...
Begrafnisregte in die konteks van die Afrika Gewoontereg
(North-West University, 2011)
Religious and cultural practices and values play an important role in funerals and how funerals should be conducted. This creates
considerable conflict in the African customary law among heirs and family members when ...
Huwelike binne gemeenskap van goed en boedelbeplanning van swart boedels
(North-West University (South Africa), 2001)
The focus of this study is to investigate the possible reason why black couples contract marriages in community of property although the dangers regarding the consequences of the possible insolvency of the parties' joint ...
Regte of minerale : 'n boedelbeplanningsanalise
(North-West University, 2010)
South Africa entered a new era on 1 May 2004 with the commencement of the Mineral and Petroleum Resources Development Act 28 of 2002 (hereafter the MPRDA). Section 3 states that the mineral and petroleum
resources are ...
Die reg op uitbreiding van deeltitelskemas as boedelbate
(2013)
Sectional ownership has introduced several new concepts of property that differ
significantly from prevailing as well as common-law concepts of property. The
right of extension with regards to sectional titles is one ...