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South Africa Case Law

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Family And Children [2024] ZAFSHC 6

M.W.H v N.E.H and Another (A69/2023)

M.W.H v N.E.H and Another (A69/2023) [2024] ZAFSHC 6 (9 January 2024)

The High Court held that retirement-policy proceeds were taxable in the respondent’s hands, so the appellant had complied with the divorce settlement.

  • Divorce Settlement
  • Pension Interest Transfer
  • Tax Liability On Pension
  • Warrant Of Execution
  • Costs Award
  • Divorce-settlement
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Family And Children [2023] ZAGPPHC 744

I.N.M v M.J.M (66901/2018)

I.N.M v M.J.M (66901/2018) [2023] ZAGPPHC 744 (1 September 2023)

The High Court varied a divorce settlement to increase the applicant’s pension-interest share so she would receive R1 million net after tax.

  • Divorce Settlement Variation
  • Pension Interest
  • Tax Liability On Pension
  • Clean Break Principle
  • Divorce-settlement-variation
  • Pension-interest
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Family And Children [2011] ZAGPJHC 4

Russow v Reid and Another ([2011] 3 All SA 106 (GSJ))

Russow v Reid and Another ([2011] 3 All SA 106 (GSJ)) [2011] ZAGPJHC 4; 50730/2007 (8 February 2011)

The court held that the applicant could recover tax paid on a pension-interest payout to his former spouse under section 2B of the Second Schedule to the Income Tax Act.

  • Divorce Pension Interest
  • Tax Liability On Pension
  • Settlement Agreement Interpretation
  • Section 2b Income Tax Act
  • Section 37d Pension Funds Act
  • Divorce-pension-interest
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Family And Children [2010] ZAGPPHC 587

T.M.W v J.J.W (46463/2007)

T.M.W v J.J.W (46463/2007) [2010] ZAGPPHC 587 (24 February 2010)

The court held that tax on pensionable interests must be taken into account when calculating accrual, and ordered the defendant to pay 60% of costs.

  • Accrual System
  • Pension Interest
  • Tax Liability On Pension
  • Matrimonial Property Act
  • Divorce Act Costs
  • Accrual-system
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South Africa decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.