Do you need to fill in IT144 if you are making a donation of R100,000 or less to your child?

I and my husband both want to give each of our children (who are both under 18 and not earning any salary or interest) R100,000 each. Will we need to fill in a form IT144 for the donation even though it is at the limit where no tax is payable? Must we declare it on our provisional tax forms?

No you do not need to complete an IT144 nor put anything on the tax returns. These donations are ok within the requirements of donations.