FAQ Blog Calculators Students Logbook Contact
Do your Tax with TaxTim and WIN R10,000  More info   T&C's apply


Donation in the hands of the receiver?

Posted 11 March 2014

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?

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.

This entry was posted in Tax Q&A and tagged , , , , . Bookmark the permalink.




Submit your tax return right here!
Get started

 Do Your Tax Return Easily
 Avoid penalties
 Maximise your refund
Answer simple questions about your incomes and expenses. TaxTim does the rest. Just click click, submit.

Make tax easy

Blog Categories


Ask TaxTim

Got a question you want answered about tax?

Visit our helpdesk →

Get SARS Tax Deadlines in your Inbox
We'll tell you when you need to file, along with tax tips and updates.