ISBN 9781920025274
Author Olivier & Honiball
Edition 1st


The Taxation of Trusts in South Africa is the first book to exclusively cover the direct and indirect taxation of trusts in South Africa, including a look at the application of the exchange control regulations to both onshore and offshore trusts.

In addition to normal discretionary trusts, the taxation of the following types of trusts is covered:

  • business trusts
  • charitable trusts
  • BEE trusts
  • employee share scheme trusts
  • offshore trusts
  • special trusts
  • asset protection
  • will trusts