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‘Sensible ruling’ on the cession of a loan account to a special trust
Binding Private Ruling addresses the donations tax and CGT consequences resulting from the beneficiary of a special trust ceding his loan account against the trust to that trust.
Taxpayers should inform SARS if they have been unemployed for a full year or longer, to avoid being flagged as non-compliant.
Read moreBinding Private Ruling addresses the donations tax and CGT consequences resulting from the beneficiary of a special trust ceding his loan account against the trust to that trust.