When Is Donations Tax Not Due?

In terms of the Income Tax Act, the following donations are exempted:

1. between spouses who are not separated;
2. were the donee will not benefit until the death of the donor;
3. which are cancelled within six months from the date upon which it took effect;
4. of property which is situated outside the Republic and was acquired by the donor:
   1. before becoming a resident of the Republic for the first time;
   2. by inheritance from a non-resident of the Republic;
5. of property disposed of under and in pursuance of any trust provision;
6. of property that consists of a right to use or occupy property that is used for farming purposes, and the donee is a child of the donor;
7. to certain Public Benefit Organisations;