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BPR 197: Exemption from donations tax and net value of an estate

Friday, 03 July 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

This ruling deals with the donations tax consequences arising from the onward or subsequent donation of funds received by way of a donation from a foreign source (foreign sourced funds). In addition, it also deals with the estate duty consequences should any of the foreign sourced funds be retained or used to acquire "property”, as defined in section 3(2) of the Estate Duty Act, that is located and will remain outside South Africa. 

Please click here to view ruling (1 July 2015).



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