Estate Duty Act, 1955 (Act No. 45 of 1955)7. Rendering of returns |
| (1) | Every executor or, if he or she is called upon by the Commissioner to do so, any person having the control of or any interest in any property included in the estate, shall submit to the Commissioner a return disclosing the amount claimed by the person submitting the return to represent the dutiable amount of the estate together with full particulars regarding— |
| (a) | the property of the deceased as at the date of his death; |
| (b) | property which, in accordance with sub-section (3) of section three, is deemed to be property of the deceased as at that date; |
| (c) | any deduction claimed in terms of section four. |
| (2) | [Section 7(2) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)] |