Implementation of Geneva Conventions Act, 2012
R 385
"trust"
means any trust fund consisting of cash or other assets which are administered and controlled by a person acting in a fiduciary capacity, where such person is appointed under a deed of trust or by agreement or under the will of a deceased person;
[Definition inserted by section 2(i) of the Income Tax Act, 1992 (Act No. 141 of 1992)]
