- Flynote
-
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 10
Judgment 2
- Eskom Pension and Provident Fund v Krugel and Another (689/2010) [2011] ZASCA 96 (31 May 2011)
- S T v C T (1224 of 2016) [2018] ZASCA 73 (30 May 2018)