Estate Duty Act, 1955 (Act No. 45 of 1955)

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Act

1. Definitions

2. Levy of estate duty

3. What constitutes an estate

4. Net value of an estate

4A. Dutiable amount of an estate

5. Value of property in estate

6. Administration of Act

7. Rendering of returns

8. [Repealed] Determination of dutiable amount

8A. [Repealed] General provisions with regard to information, documents or things

8B. [Repealed] Furnishing of information, documents or things by any person

8C. [Repealed] Obtaining of information, documents or things at certain premises

8D. [Repealed] Inquiry

8E. [Repealed] Search and seizure

9. Assessment of duty by Commissioner

9A. [Repealed] Additional assessments

9B. [Repealed] Reduced Assessments

9C. Payment of duty

10. Payment of interest

11. Person liable for duty

12. Duty payable by executor

12A. [Repealed] Power to appoint agent

12B. [Repealed] Remedies of Commissioner against agent or trustee

13. Right of recovery by executor

14. Right to mortgage property

15. Recovery of duty paid in certain cases

16. Deduction of transfer duty and donations tax

17. No account to be filed by Master before duty is paid or secured

18. No property to be delivered by executor before duty provided for

19. [Repealed] Personal liability of executor

20. Expenditure incurred by executor

21. [Repealed]

22. [Repealed]

23. [Repealed] Returns by insurers

23bis. [Repealed] Burden of proofs as to exemptions, deductions or reductions

24. [Repealed] Objection and appeal procedures

25. [Repealed] Recovery of duty and interest

25A. [Repealed] Refunds and set off

26. Prevention of, or relief from double taxation

27. [Repealed] Collection of duties under arrangements made under section 26

28. Offences

28A. [Repealed] Publication of names of offenders

29. Regulations

30. [Repealed] Forms to be prescribed

31. Repeal of laws

32. Short title and date of commencement

Schedules