Estate Duty Act, 1955

 

To impose an estate duty upon the estates of deceased persons, to repeal the Death Duties Act, 1922, and to provide for matters incidental thereto.

 

 

Latest Developments:

 

The Tax Administration Laws Amendment Act, 2022 (Act No 16 of 2022) has updated and made Amendments to this Act, as per Notice No. 1542 of GG47827, dated 5 January 2023.

 

The Estate Duty Act, 1955 (Act No. 45 of 1955) has been amended by the Taxation Laws Amendment Act, 2020 (Act No. 23 of 2020) as per Notice No. 25 of GG44083 dated 20 January 2021.

 

The Estate Duty Act, 1955 (Act No. 45 of 1955) has been amended by the Tax Administration Laws Amendment Act, 2020 (Act No. 24 of 2020) as per Notice No. 22 of GG44080 dated 20 January 2021.

 

The Estate Duty Act, 1955 (Act No. 45 of 1955) has been amended by the Taxation Laws Amendment Act (Act No. 34 of 2018) as per Notice No. 21 of GG42951 dated 15 January 2020.

 

The Estate Duty Act, 1955 (Act No. 45 of 1955) has been amended by the Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2018 (Act No. 21 of 2018) as per Notice No. 18 of GG42171 dated 17 January 2019.

 

The Estate Duty Act, 1955 (Act No. 45 of 1955) has been amended by Taxation Laws Amendment Act, 2017 (Act No. 17 of 2017), Government Gazette 41342, Notice No. 1451, dated 18 December 2017.

 

The Estate Duty Act, 1955 (Act No. 45 of 1955) has been amended by Tax Administration Laws Amendment Act, 2017 (Act No. 13 of 2017), Government Gazette 41341, Notice No. 1450, dated 18 December 2017.

 

The Estate Duty Act, 1955 (Act No. 45 of 1955) has been amended by Taxation Laws Amendment Act, 2016 (Act No. 15 of 2016), Notice No. 40, Government Gazette 40562, dated 19 January 2017.

 

The Estate Duty Act, 1955 (Act No. 45 of 1955), has been amended by Government Gazette 39588, Notice No. 22, Taxation Laws Amendment Act, 2015 (Act No. 25 of 2015), dated 8 January 2016.

 

The Estate Duty Act, 1955 (Act No. 45 of 1955) has been amended by the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2013), Government Gazette 37236 dated 16 January 2014.

 

The Estate Duty Act, 1955 (Act No. 45 of 1955) has been amended by the Taxation Laws Amendment Act, 2013 (Act No.31 of 2013) Government Gazette 37158 dated 12 December 2013.

 

The Estate Duty Act, 1955 (Act No. 45 of 1955) has been amended by the Tax Administration Act, 2011 (Act No. 28 of 2011) Government Gazette 35491 dated 4 July 2012.

 

The Act has been amended by The Taxation Laws Amendment Act, No. 7 of 2010 in Government Gazette No. 33726 dated 2 November 2010.

 

The Taxation Laws Amendment Act No. 17 of 2009 and the Taxation Laws Second Amendment Act No. 18 of 2009 (as found in Government Gazette No. 32610 and 32611 (September 2009) have amended this Act.

 

This Act has been updated by the Revenue Laws Amendment Act No. 60 of 2008 published in Government Gazette No.31781 dated 8 January 2009, and the Revenue Laws Second Amendment Act No. 61 of 2008 published in Government Gazette No. 31782 dated 8 January 2009.

 

The Act has been amended by the Taxation Laws Amendment Act No. 8 of 2007 (GG No. 30157 dated 8 August 2007);

Revenue Laws Second Amendment Act No. 21 of 2006 (GG 29604 dated 7th February, 2007)

Revenue Laws Amendment Act No. 20 of 2006 (GG 29603 dated 7th February, 2007)

Small Business Tax Amnesty and Amendment of Taxation Laws Act No. 9 of 2006 (GG 29068 dated 25th July, 2006)

Revenue Laws Second Amendment Act No. 32 of 2005 (GG 28451 dated 1st February, 2006)

Revenue Laws Amendment Act No. 31 of 2005 (GG 28450 dated 1st February, 2006)

 

2004 and earlier

Amended by the Revenue Laws Amentment Act, 2003 (45 of 2003).

Amended by the Revenue Laws Amendment Act, 2002 (74 of 2002).

Amended by the Taxation Laws Amendment Act, 2002 (30 of 2002).

Amended by the Second Revenue Laws Amendment Act, 2001 (60 of 2001).

Amended by the Revenue Laws Amendment Act, 2001 (Act 19 of 2001) to further regulate the value of property. This Act is available at http://www.polity.org.za.

Amended by the Taxation Laws Amendment Act, Act 5 of 2001.This modified the definition of "spouse" and changed the rate of estate duty to 20% effective from 1 October 2001.

Amended by the Revenue Laws Amendment Act (GN 21848, 6 December 2000, Act 59 of 2000) by the insertion of the definition of spouse. This amendment commenced on 27 April, 1994.

Various amendments have been made by the Taxation Laws Amendment Act, 2000, as published in Gazette 21390 and dated 19 July 2000.

Various updates have been made by the Revenue Laws Amendment Act, 1999, as published in Gazette 20656 dated 24 November 1999.

Extensively updated by the Taxation Laws Amendment Act, 1998, gazetted on 29 June 1998.