- Flynote
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Divorce – accrual – value of annuitant spouse’s right to future
annuity payments in respect of a living annuity as defined in s 1
of the Income Tax Act 58 of 1962, read with General Note 18 of
the Second Schedule to the said Act, is an asset in his estate and
is subject to accrual.
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Cited documents 10
Judgment 2
1. | S T v C T (1224 of 2016) [2018] ZASCA 73 (30 May 2018) | 9 citations |
2. | Eskom Pension and Provident Fund v Krugel and Another (689/2010) [2011] ZASCA 96 (31 May 2011) | 4 citations |
Legislation 8
1. | Magistrates' Courts Act, 1944 | 2746 citations |
2. | Superior Courts Act, 2013 | 1696 citations |
3. | Income Tax Act, 1962 | 1599 citations |
4. | Pension Funds Act, 1956 | 1515 citations |
5. | Matrimonial Property Act, 1984 | 1133 citations |
6. | Long-term Insurance Act, 1998 | 297 citations |
7. | Divorce Act, 1979 | 236 citations |
8. | Financial Institutions (Protection of Funds) Act, 2001 | 81 citations |
Documents citing this one 2
Judgment 1
1. | Hendrik Jacobus Roelofse N.O. v Liebetrau and Another (13170/16) [2021] ZAGPJHC 173 (26 November 2021) |