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Estate Duty Act
(CHAPTER 96)
Status:
 
Not current version
(effective from 31 Jul 2005 to 28 Feb 2007)
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Table Of Contents
Estate Duty Act
Status:
 
Not current version
(effective from 31 Jul 2005 to 28 Feb 2007)
Please check the legislation timeline to ensure that you are viewing the correct legislation version. See also FAQ B3.
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31 Jul 2005   
  •  
     
  • 01 Apr 2022
    Amended by
    Act 25 of 2021
  • 31 Dec 2021
    2020 RevEd
  • 16 Nov 2021
    Amended by
    Act 27 of 2021
  • 02 Jan 2021
    Amended by
    Act 40 of 2019
  • 15 Feb 2008
    Amended by
    Act 13 of 2008
  • 01 Mar 2007
    Amended by
    Act 10 of 2007
  • 31 Jul 2005
    2005 RevEd
  • 09 Dec 2004
    Amended by
    Act 51 of 2004
  • 18 Nov 2002
    Amended by
    Act 32 of 2002
  • 31 Jul 2001
    2001 RevEd
  • 01 Jan 2001
    Amended by
    Act 30 of 2000
  • 18 Dec 2000
    Amended by
    Act 30 of 2000
  • 01 Jan 1999
    Amended by
    Act 42 of 1998
  • 10 Jan 1998
    Amended by
    Act 42 of 1998
  • 20 Dec 1997
    1997 RevEd
  • 01 Oct 1997
    Amended by
    Act 7 of 1997
  • 18 Oct 1996
    Amended by
    S 460/1996
  • 06 Sep 1996
    Amended by
    Act 27 of 1996
  • 30 Nov 1995
    Amended by
    S 8/1996
  • 18 Dec 1987
    Amended by
    Act 27 of 1987
  • 30 Mar 1987
    1985 RevEd
  •  
     
  • 31 Dec 2021
    2020 RevEd
  • 31 Jul 2005
    2005 RevEd
  • 31 Jul 2001
    2001 RevEd
  • 20 Dec 1997
    1997 RevEd
  • 30 Mar 1987
    1985 RevEd
Table of Contents
Estate Duty Act
(CHAPTER 96)
Long Title Part I PRELIMINARY
 
1 Short title
 
2 Interpretation
 
3 Presumptions
 
4 Appointment of Commissioner, etc.
Part II ESTATE DUTY
 
5 Estate duty imposed
 
6 Remission of estate duty
 
7 Property deemed to pass
 
8 Property not deemed to pass
 
9 Transactions for money consideration
 
10 Duty not payable in respect of small annuities and widows’ and orphans’ pensions
 
11 Duty not payable for person not domiciled or resident in respect of certain property
 
12 Bequests to Government or institutions of public character
 
12A Gifts to Government or institutions of public character
 
13 Gifts to approved museum
 
14 Dwelling-houses and all other property
 
15 Property of national, scientific, etc., interest given for public purposes
 
16 Property on enlargement of settlor’s interests
 
17 Relief in respect of certain life interests
Part III COMPANIES
 
18 Interpretation of this Part
 
19 Transfer of assets to certain companies
 
20 Transfer of settled property to certain companies
 
21 Liability of companies to account for duty
 
22 Valuation by reference to assets
Part IV AGGREGATION AND VALUE OF PROPERTY
 
23 Aggregation of property to form one estate for purpose of estate duty
 
24 Principal value
 
25 Interests in expectancy
 
26 Value of interests ceasing on death
 
27 Allowance for debts and funeral expenses
 
28 Deduction of duty paid in other countries
Part V LIABILITY FOR ESTATE DUTY
 
29 Duty to be first charge
 
30 Liability of executor, etc.
 
31 Raising estate duty by sale, mortgage or terminable charge
 
32 Payment of duty with Government stock or debentures
 
33 Apportionment of estate duty
 
34 Limitation of liability
Part VI COLLECTION OF ESTATE DUTY
 
35 Filing of accounts of property
 
36 Interest payable on estate duty and penalty for late payment
 
37 Commissioner may make assessment
 
38 Recovery of estate duty
 
39 Powers of Commissioner
 
40 Release of estate on which duty is paid
 
41 Probate not to issue until estate duty paid or postponement granted
 
42 Postponement of payment of estate duty in certain cases
 
43 Duties of company and life assurance company
 
44 Penalties for delay and intermeddling
 
45 Return of duty overpaid
 
46 Payment of additional duty
 
47 Application to court
Part VII MISCELLANEOUS PROVISIONS
 
48 Inspection of records, etc.
 
49 Remission of estate duty
 
50 Waiver of small duty and interest
 
51 Reduction of penalties
 
52 Persons exempt from liability
 
53 Composition of duties
 
54 Penalty for false statement or false representation
 
55 Interest of deceased person in business to be notified
 
56 Intervention by Commissioner in pending suits
 
57 Facts stated in Commissioner’s certificate need not be proved
 
58 Signature and service of notices
 
59 Rules
FIRST SCHEDULE Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977 SECOND SCHEDULE Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1979 THIRD SCHEDULE Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1979 and Before 1ST April 1984 FOURTH SCHEDULE Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1984 and Before 28TH February 1996 FIFTH SCHEDULE Rates of Estate Duty in the Case of Persons Dying on or After 28TH February 1996 SIXTH SCHEDULE Rates of Interest SEVENTH SCHEDULE Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977 EIGHTH SCHEDULE Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1984 Legislative Source Key Legislative History Comparative Table Comparative Table
Estate Duty Act
Status:
Not current version (effective from 31 Jul 2005 to 28 Feb 2007)
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  • Document
  • Provision
  • 30 Mar 1987
    1985 RevEd
  • 18 Dec 1987
    Amended by
    Act 27 of 1987
  • 30 Nov 1995
    Amended by
    S 8/1996
  • 06 Sep 1996
    Amended by
    Act 27 of 1996
  • 18 Oct 1996
    Amended by
    S 460/1996
  • 01 Oct 1997
    Amended by
    Act 7 of 1997
  • 20 Dec 1997
    1997 RevEd
  • 10 Jan 1998
    Amended by
    Act 42 of 1998
  • 01 Jan 1999
    Amended by
    Act 42 of 1998
  • 18 Dec 2000
    Amended by
    Act 30 of 2000
  • 01 Jan 2001
    Amended by
    Act 30 of 2000
  • 31 Jul 2001
    2001 RevEd
  • 18 Nov 2002
    Amended by
    Act 32 of 2002
  • 09 Dec 2004
    Amended by
    Act 51 of 2004
  • 31 Jul 2005
    2005 RevEd
  • 01 Mar 2007
    Amended by
    Act 10 of 2007
  • 15 Feb 2008
    Amended by
    Act 13 of 2008
  • 02 Jan 2021
    Amended by
    Act 40 of 2019
  • 16 Nov 2021
    Amended by
    Act 27 of 2021
  • 31 Dec 2021
    2020 RevEd
  • 01 Apr 2022
    Amended by
    Act 25 of 2021
  •  
30 Mar 1987
18 Dec 1987
30 Nov 1995
6 Sep 1996
18 Oct 1996
1 Oct 1997
20 Dec 1997
10 Jan 1998
1 Jan 1999
18 Dec 2000
1 Jan 2001
31 Jul 2001
18 Nov 2002
9 Dec 2004
31 Jul 2005
1 Mar 2007
15 Feb 2008
2 Jan 2021
16 Nov 2021
31 Dec 2021
1 Apr 2022
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  • 30 Mar 1987
    1985 RevEd
  • 20 Dec 1997
    1997 RevEd
  • 31 Jul 2001
    2001 RevEd
  • 31 Jul 2005
    2005 RevEd
  • 31 Dec 2021
    2020 RevEd
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Short title
1.  This Act may be cited as the Estate Duty Act.
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