• Estate Duty Act, 1955 (Act No. 45 of 1955)
    • 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 [Repealed] Determination of dutiable amount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 [Repealed] General provisions with regard to information, documents or things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 [Repealed] Furnishing of information, documents or things by any person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 [Repealed] Obtaining of information, documents or things at certain premises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 [Repealed] Inquiry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 [Repealed] Search and seizure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 [Repealed] Additional assessments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 [Repealed] Reduced Assessments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 [Repealed] Power to appoint agent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 [Repealed] Remedies of Commissioner against agent or trustee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 [Repealed] Personal liability of executor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 [Repealed]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 [Repealed]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 [Repealed] Returns by insurers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 [Repealed] Burden of proofs as to exemptions, deductions or reductions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 [Repealed] Objection and appeal procedures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 [Repealed] Recovery of duty and interest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 [Repealed] Refunds and set off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 [Repealed] Collection of duties under arrangements made under section 26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 [Repealed] Publication of names of offenders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 [Repealed] Forms to be prescribed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
      • First Schedule : Rate of Estate Duty
      • Second Schedule : Laws Repealed
  • Regulations
    • Regulations under the Estate Duty Act
    • Note: Powers, Duties and Functions Delegated