Income Tax Act, 1962 (Act No. 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.|
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