How to use this library
Throughout the hub, every legal point is followed by a shaded Source box quoting the actual words of the Act or SARS guidance, with a link to the document. This page collects all of those sources in one place. Legislation is on gov.za and the Department of Justice; tax guides, notes and rate tables are on SARS; judgments are on the Constitutional Court site and SAFLII.
Legislation
The primary Acts behind the trusts hub. Consolidated text is on gov.za / the Department of Justice; tax Acts are on SARS.
- Income Tax Act 58 of 1962· gov.za · opens in browser
- Trust Property Control Act 57 of 1988· Dept of JusticeDownload PDF
- Companies Act 71 of 2008· Dept of JusticeDownload PDF
- Transfer Duty Act 40 of 1949· gov.za · opens in browser
- Download PDF
- General Laws (Anti-Money Laundering and Combating Terrorism Financing) Amendment Act 22 of 2022· Dept of JusticeDownload PDF
- Children's Act 38 of 2005· gov.za · opens in browser
SARS guides, notes & rate tables
SARS interpretation notes, comprehensive guides and the official rate tables we quote. Each is a downloadable PDF.
Case law
The judgments cited across the hub. SAFLII resolves in a browser; the Thistle judgment is also hosted by SARS.
- Thistle Trust v CSARS [2024] ZACC 19· Constitutional Court / SAFLII · opens in browserDownload PDF
- Land and Agricultural Development Bank of SA v Parker [2004] ZASCA 56; 2005 (2) SA 77 (SCA)· SCA / SAFLII · opens in browser
- CSARS v NWK Ltd [2010] ZASCA 168; 2011 (2) SA 67 (SCA)· SCA / SAFLII · opens in browser
Registries
The Master of the High Court (trusts) and CIPC (companies) — for registration and beneficial-ownership filings.
- Master of the High Court — Trusts· Dept of Justice
A note on currency
The hub is current to 3 June 2026. Tax figures are Budget-sensitive and the SARS section 7C interpretation note (26 November 2025) is a draft, not yet final — see the 2026 rates reference. This library is general information, not legal or tax advice; confirm every figure against the current source before acting.
Yes — gov.za and the Department of Justice for legislation, SARS for tax guides and rate tables, the Constitutional Court / SAFLII for judgments, and the Master and CIPC for the registries. Downloadable PDFs were tested as reachable on 3 June 2026.
Current to 3 June 2026. 2026 Budget measures are subject to enactment, and the SARS section 7C note (26 Nov 2025) is a draft. Confirm every figure against the current source before acting.