Yes, you can, despite my having written an article recently stating that this allowance was terminated on 28 February 2018. I was completely suckered by a member of SAIPA – that’s the wannabe institute of junior accountants who have gone through various names in the past trying to sound like professionals. These were CFA mimicking a very proud and respected body in the UK. They got barred from using that name, so they then called themselves CPA, which, in the USA means the same as CA(SA) does here. They got barred from using that name, so then they finally settled on SAIPA, which was as close as they could get to SAICA which is the professional body of the CA(SA).

So, along came this SAIPA to my office with my client and told me that the Donations Tax allowance had ended on February 2018 and that he had attended a whole seminar on the impact of the change. I looked it up and saw that the allowance referred to R100K donations of property. Then I got so hooked into the meaning of “property” that I failed to notice that the last change to s56(2)(b) had been way back in 2007! Here it is –

 It was only when I appealed to my good friend and tax specialist Julian Ware that I realised how I had been fooled.

So, to all of you. My apologies.