South Africa Case Law

Commissioner for Inland Revenue v Pretorius (206/84)

Commissioner for Inland Revenue v Pretorius (206/84) [1985] ZASCA 97; [1986] 1 All SA 336 (A) (25 September 1985)

Court

Supreme Court of Appeal

Case number

206/84

Judges

Corbett, Joubert, Grosskopf, Galgut, Nicholas

The Appellate Division held that Pretorius’s unit transfer came from a separate contract with Orchid Trust trustees, so the transfer duty exemption did not apply.

• Transfer Duty Exemption
• Trust Property Transfer
• Sectional Title Units
• Interpretation Of Trust Deed
• Transfer-duty
• Trust-law