Income Tax Act, 1962 (Act No. 58 of 1962)
Chapter II : The Taxes
Part V : Donations Tax
54. Levy of donations tax
Subject to the provisions of section 56, there shall be paid for the benefit of the State Revenue Fund a tax (in this act referred to as donations tax ) on the value of any property disposed of (whether directly or indirectly and whether in trust or not) under any donation by any resident (in this Part referred to as the donor).