A recent deadline for relevant entities to submit their PAIA Annual Returns by 30 June 2025 has raised the question of whether trusts are included among the entities covered by the PAIA.
In this article, trust expert Phia van der Spuy explores whether trustees are required to comply with the PAIA, examining legal definitions and recent court rulings.
She concludes that trusts do not fall within the PAIA net – as the Act does not specifically include a trust in the definition of a “juristic person”, such as the Companies Act and the Income Tax Act, it cannot be inferred that a trust is considered a “juristic person” within the meaning of a private body in PAIA.
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Phia is a Chartered Accountant with a Master’s degree in tax and a registered Fiduciary Practitioner of South Africa®, a Chartered Tax Adviser, a Trust and Estate Practitioner (TEP), and the founder of Trusteeze®, the provider of a digital trust solution.