Section 18:
consolidated text (as at 2018). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
18. Any instrument in respect of a trust which qualifies under section 46 (2) of the Income Tax Act—
(a) creating the trust;
(b) witnessing the addition of a property to the trust; or
(c) witnessing the distribution of the property of the trust by a trustee in
terms of a trust,
except where such instrument is presented for registration.