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Amendments are not highlighted in legislation amended before 2012. We are working on it.
Formal Consolidation |  2001 RevEd
Return of duty overpaid
45.  If the value of any property in respect of which estate duty has been paid is, within 3 years after such payment (or within such further period as the Commissioner may, in special circumstances, allow), proved to the satisfaction of the Commissioner to exceed the value of the property subject to estate duty on the death of the deceased, the Commissioner shall return the amount of dutyand interest thereon, if any, which has been overpaid.
[46
Informal Consolidation | Amended Act 51 of 2004
Return of duty overpaid
45.  If the value of any property in respect of which estate duty has been paid is, within 3 years after such payment (or within such further period as the Commissioner may, in special circumstances, allow), proved to the satisfaction of the Commissioner to exceed the value of the property subject to estate duty on the death of the deceased, the Commissioner shall return the amount of duty, interest thereon and penalty, if any, which has been overpaid.
[46