Part V : Donations Tax
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54. Levy of donations tax

55. Definitions for the purpose of this Part

56. Exemptions

57. Disposals by companies under donations at the instance of any person

57A. Donations by spouses married in community of property

57B. Disposal of the right to receive an asset which would otherwise have been acquired in consequence of services rendered or to be rendered

58. Property disposed of under certain transactions deemed to have been disposed of under a donation

59. Persons liable for the tax

60. Payment and assessment of the tax

61. Extension of scope of certain provisions of Act for purposes of donations tax

62. Value of property disposed of under donations

63. (Repealed) Objection and appeal

64. Rate of donations tax