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Income Tax Act, 1962 (Act No. 58 of 1962)

Department of Finance

Practice Note No. 21

Registration of Inter Vivos Trusts


Date: 1 June 1994


In order to ensure that effective control is ex by Receivers' of Revenue over the tax liability of donor and the beneficiaries in the case of an inter trust, trustees must ensure that the trust is registered the Office of the Receiver of Revenue in whose the office of the trustees is situated.



* The Commissioner for Customs and Excise, Private Bag X47, Pretoria, 0001.
* List 19194 was published under General Notice 578 of 10 June 1994.