- 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 10
Legislation 8
1. | Magistrates' Courts Act, 1944 | 2700 citations |
2. | Income Tax Act, 1962 | 1588 citations |
3. | Pension Funds Act, 1956 | 1508 citations |
4. | Superior Courts Act, 2013 | 1476 citations |
5. | Matrimonial Property Act, 1984 | 1124 citations |
6. | Long-term Insurance Act, 1998 | 295 citations |
7. | Divorce Act, 1979 | 204 citations |
8. | Financial Institutions (Protection of Funds) Act, 2001 | 87 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) |