Will SARS inform the primary spouse?

Yes, SARS must inform the primary spouse that because of being married in community of property (COP), 50% of the investment income, namely interest will be taxed in his/her hands and the remaining amount must be declared by the other spouse. In the return we have the below note in the investment container to inform taxpayers the obligation of apportionment with regards to 50/50 split.

 

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