FAQ: Why does SARS exclude the spouse who marries in community of property after the date of acquisition (usually in matters of divorce or inheritance.)

Transfer Duty receipts need to reflect the party/parties that acquire rights to property on the date of acquisition. Should, for example, John acquires the half share of his ex-wife (Sue) in terms of the Divorce Order and later marries Amore, Amore is not to be added to the transfer duty application in terms of the Divorce Order as she did not acquire rights on such date. She only became entitled to the property on the date she married John and this will be an endorsement in the Deeds Office.  SARS applies sequence of events in all transactions.

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