It's all in the Estate Duty Act Section 3(3)(a) on deemed property, but nicely summed up in this PDF. http://www.fpi.co.za/Portals/25/docs/ISG/Estates and Trusts/Muller THRHR.pdf
Read from 3.2 on page 270, and particularly 3.2.2.4 on page 272.
Read from 3.2 on page 270, and particularly 3.2.2.4 on page 272.
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