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Income Tax Act, 1962 (Act 58 of 1962)

Chapter II: The Taxes

Part V: Donations Tax

57A. Donations by spouses married in community of property

 

 

(1) For the purposes of this Part, in the case of spouses married in community of property, where any property is disposed of in terms of a donation by one of the spouses and—
(a) such property falls within the joint estate of the spouses, such donation shall be deemed to have been made in equal shares by each spouse; and
(b) such property was excluded from the joint estate of the spouses, such donation shall be deemed to have been made solely by the spouse making the donation.