A little late, but you may claim medical expenses paid for someone who is dependent on you for care and support on your personal tax return. The person can be a minor or an adult dependent but in case of audit by SARS, proof of relation/dependency will be required(in cases I have worked on affidavit was provided and usually people cover for their parents with little pension). Tax deduction is limited to your taxable payable in the year of assessment. There are templates online of tax calculations that take into account medical expenses, play around with these and see on your income how much refund you can get, if any. Second option is for the person who will undergo surgery to claim the full cost of operation and all related expenses on their tax return, that will work if they have any taxable income. Again you can play around with tax templates online to see who between the two of you can get a good tax refund. Lastly, the option raised above “donations tax”. In this regard, if you choose to classify this “loan” as a donation you must complete this information on your personal tax return and submit a form to SARS deity the donor and donee details.in addition to this, if you submit a statement of assets and liabilities with your tax return, you must adjust your assets with the amount “donated”
