When should donations be included in the donee's gross income and taxed?

If father A gives child B (not a minor) a donation of R100,000, will that amount be included in child B's gross Income for the period? The same applies to person A donating R100,000 to Trust B, will the R100,000 be included in the Trusts gross income and therefore is it taxable as income?

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TaxTim TaxTim says:
31 July 2013 at 23:34

Donations tax is paid by the donor and not the donee, if the donor does not pay the tax then the duty is on the donee to pay the donations tax of 20%. An individual can only donate R100 000 per year tax free each tax year. The amount will not be included in the gross income unless it becomes the donee's responsibility to pay the tax.

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