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Donation in the hands of the receiver?

Posted 11 March 2014 under Tax Q&A


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If I make a donation to my child of R100k I know I don't have to pay "donations tax" because this is within my yearly allowance BUT how is the income treated in that year in the hands of my child?

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TaxTim TaxTim says:
13 March 2014 at 9:41

There is no tax on the receipt of donations by the donee. The only time the donee would be liable for donations tax is when the donor is liable, but has not paid the tax owing to SARS. However if the R100 000 per year threshold is not breached then there will not be any tax owing.


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