South Africa Case Law

N.R v E.R (50730/2007)

N.R v E.R (50730/2007) [2011] ZAGPJHC 236; 2012 (2) SA 481 (GSJ); 74 SATC 193 (8 February 2011)

Court

South Gauteng High Court, Johannesburg

Case number

50730/2007

Judge

Mokgoatlheng

The court held that a divorced member spouse may recover tax paid on pension interest assigned to a former spouse when the former spouse elects early payment.

• Divorce Pension Interest
• Income Tax Liability
• Settlement Agreement Interpretation
• Recovery Of Tax From Non Member Spouse
• Divorce-pension-interest
• Pension-fund-taxation