Page 33 - Nexia Cape Town 2018 TG Digital

Type of taxpayer Connected persons in relation to the taxpayer
■ any other company, if the company is managed or
controlled by a connected person (or his connected person)
■ any other company that would be part of the same group
of companies according to the definition of ‘group of
companies’
Close ■ any member
corporation ■ any relative of the member or trust that is a connected
person in relation to a member
■ any other close corporation which is a connected person
to one of the members, or relative or connected trust

Diagram illustrating the rule for determining persons who
are related within the third degree of consanguinity

(3) Taxpayer’s Great-grandparents

(2) Taxpayer’s Grandparents
(3) Taxpayer’s
(1) Taxpayer’s Parents Uncles and
Aunts
(2) Taxpayer’s
Brothers Taxpayer
and Sisters
(1) Taxpayer’s Children
(3) Taxpayer’s
Nephews
and Nieces (2) Taxpayer’s Grandchildren
(3) Taxpayer’s Great-grandchildren

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