Who among the following is considered a stranger in donor's taxation?

In the context of donor's taxation, a "stranger" typically refers to someone who is not directly related to the donor within specific familial classifications recognized by tax law. The concept of "stranger" often affects the tax implications of gifts, as different relationships can lead to different tax exemptions or liabilities.

A child by natural adoption is considered a stranger in this scenario because, while they may be treated as a child for many purposes, they do not fall under the same legal definitions or considerations as biological and legally adopted children when it comes to donor's tax. This distinction is important, as it influences the calculations of tax exemptions and liabilities when gifts are made.

In contrast, great-grandchildren, nephews, and grand aunties have recognized familial ties that generally exclude them from being categorized as strangers in donor tax contexts. Each of those relationships is acknowledged under tax guidelines, which can provide them with certain exemptions that a child by natural adoption does not receive. Recognizing these classifications is crucial for appropriate tax planning and compliance.