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Amendments are not highlighted in legislation amended before 2012. We are working on it.
Formal Consolidation |  1997 RevEd
Commissioner may make assessment
37.  The Commissioner may at any time, whether an estate duty affidavit required to be delivered under section 35 has been delivered or not, assess the estate duty payable in respect of the estate of a deceased person and shall issue to the person or persons whom he considers liable to pay such estate duty a notice of the assessment in a form to be prescribed by the Minister.
Informal Consolidation | Amended Act 42 of 1998
Commissioner may make assessment
37.  The Commissioner may at any time, whether an estate duty affidavit required to be delivered under section 35 has been delivered or not, assess the estate duty payable in respect of the estate of a deceased person and shall issue to the person or persons whom he considers liable to pay such estate duty a notice of the assessment in a form to be determined by the Commissioner.