Estate massing is one of the estate planning instruments used by estate planners,
especially with regards to marriages in community of property; nonetheless any two
people (or more) may mass their whole estates or a part thereof.
Section 37 of the Administration of Estates Act describes massed estates and
therefore it also supplies the requirements for estate massing and will be explored in
this study.
Estate massing gives rise to tax consequences that would not have arised normally.
Due to estate massing there will be tax consequences for the predeceased testator
and the surviving testator(s) and even in some cases there will be tax consequences
for the heirs. In this study, attention is paid to the tax consequences of estate duty,
donations tax, transfer duty, VAT and CGT.
The purpose of this study is to determine the difference between the consequences
of estate massing should it happen in accordance with the requirements of the
Administration of Estates Act and should it not happen in accordance with the
requirements of the Administration of Estates Act. / LLM (Estate Law), North-West University, Potchefstroom Campus, 2013
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:nwu/oai:dspace.nwu.ac.za:10394/16316 |
| Date | January 2012 |
| Creators | De Beer, Jean-Mari |
| Source Sets | South African National ETD Portal |
| Language | other |
| Detected Language | English |
| Type | Thesis |
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