An analysis and exposition of the definition of property for estate duty purposes with reference to a future capital transfer tax.

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dc.contributor.advisor Prof. D.D. Vorster en_US
dc.contributor.author Delport, Mariana
dc.date.accessioned 2012-08-13T06:32:30Z
dc.date.available 2012-08-13T06:32:30Z
dc.date.issued 2012-08-13
dc.date.submitted 1997
dc.identifier.uri http://hdl.handle.net/10210/5462
dc.description M.Comm. en_US
dc.description.abstract The first objective of this dissertation is to establish whether wealth or capital taxes are relevant to South Africa. If the answer is yes, the further objective is to identify the various forms of capital and wealth taxes in order to determine which form of wealth or capital tax would be suitable in South Africa in the future (refer chapter 2). The second objective, once the form of capital tax for a future South Africa is identified, is to determine which assets or, in other words, which property will be subjected to such a tax (chapters 3-5). The third objective is to analyse the recommendations contained in the fourth interim report of the Katz Commission of Inquiry into certain 3 aspects of the tax structure of South Africa (hereafter, referred to as the Katz Commission) and to examine the effect of these recommendations on the inclusion of property in the deceased's estate which will be subjected to such a tax (chapter 5). The fourth objective is to provide the reader with two diagrams which will enable such person to determine: whether a deceased person's estate will be subject to estate duty in terms of the current Act 45 of 1955, as amended (hereafter, referred to as the Act); and what an estate consists of (chapter 6). The fifth objective is to provide the reader with a comprehensive alphabetical property checklist to enable such person to determine whether a specific asset should be included in the estate of a deceased person (chapter 6). en_US
dc.language.iso en en_US
dc.subject Commission of Inquiry into Certain Aspects of the Tax Structure of South Africa. en_US
dc.subject Wealth tax-South Africa en_US
dc.subject Property tax-South Africa. en_US
dc.subject Inheritance and transfer tax-South Africa. en_US
dc.subject Capital gains tax-South Africa. en_US
dc.title An analysis and exposition of the definition of property for estate duty purposes with reference to a future capital transfer tax. en_US
dc.type Thesis en_US

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