Montanari v Montanari (1086/2018) [2020] ZASCA 48 (5 May 2020)

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.