South Africa Case Law

Commissioner for Inland Revenue v Estate Late DJL Hulett (448/88)

Commissioner for Inland Revenue v Estate Late DJL Hulett (448/88) [1990] ZASCA 23; 1990 (2) SA 786 (AD); [1990] 2 All SA 220 (A) (23 March 1990)

Court

Supreme Court of Appeal

Case number

448/88

Judges

Corbett, Joubert, Nestadt, Friedman, Nienaber

The court held that the word 'donation' in section 3(3)(c) of the Estate Duty Act must be interpreted in accordance with its established common law meaning, namely a donation properly so called, which is motivated solely by sheer liberality or disinterested benevolence. The legislative history and judicial interpretation of similar provisions in predecessor statutes support this narrow construction. The statutory definition of 'donation' in the Income Tax Act does not apply to the Estate Duty Act, as the two statutes are not sufficiently related to warrant such cross-application. On the facts…

Source excerpt

• Estate Duty
• Donation Properly So Called
• Statutory Interpretation
• Donatio Mortis Causa
• Ante Nuptial Contract Exclusion