- Flynote
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Divorce – accrual – value of annuitant spouse’s right to future
annuity payments in respect of a living annuity as defined in s 1
of the Income Tax Act 58 of 1962, read with General Note 18 of
the Second Schedule to the said Act, is an asset in his estate and
is subject to accrual.
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Cited documents 12
Legislation 10
1. | Magistrates' Courts Act, 1944 | 2704 citations |
2. | Income Tax Act, 1962 | 1591 citations |
3. | Pension Funds Act, 1956 | 1510 citations |
4. | Superior Courts Act, 2013 | 1491 citations |
5. | Matrimonial Property Act, 1984 | 1126 citations |
6. | Long-term Insurance Act, 1998 | 295 citations |
7. | Divorce Act, 1979 | 206 citations |
8. | Financial Institutions (Protection of Funds) Act, 2001 | 87 citations |
9. | Financial Institutions Amendment Act, 1976 | 24 citations |
10. | Insurance Act, 1943 | 10 citations |
Judgment 2
1. | S T v C T (1224 of 2016) [2018] ZASCA 73 (30 May 2018) | 8 citations |
2. | Eskom Pension and Provident Fund v Krugel and Another (689/2010) [2011] ZASCA 96 (31 May 2011) | 4 citations |
Documents citing this one 1
Judgment 1
1. | Hendrik Jacobus Roelofse N.O. v Liebetrau and Another (13170/16) [2021] ZAGPJHC 173 (26 November 2021) |