The recent history of the taxation of trust income in South Africa

Abstract It has been 30 years since South Africa held its first democratic election. This article investigates how the taxation of trust income has changed since the dawn of democracy in South Africa. These changes are also evaluated, keeping in mind the perspectives of both the government and the taxpayers. It is argued that some of the changes are positive and necessary from both points of view. However, other changes, especially after 2013, seem to have been made simply to discourage taxpayers from using trusts. What does this mean for the future of trusts?