Administration of Estates Act, 1965
R 385
Estate Duty Act, 1955 (Act No. 45 of 1955)26. Prevention of, or relief from double taxation |
| (1) | The National Executive may enter into an agreement with the Government of any other country, whereby arrangements are made with such Government with a view to the prevention, mitigation or discontinuance of the levying, under the laws of the Republic and of such other country, of estate duty in respect of the same property or to the rendering of reciprocal assistance in the administration of, and in the collection of estate duty under the laws relating to estate duty in force in the Republic and in such other country. |
| (2) | As soon as may be after the approval by Parliament of any such agreement, as contemplated in section 231 of the Constitution, the arrangements thereby made shall be notified by publication in the Gazette, and the arrangements so notified shall thereupon have effect as if enacted in this Act. |
(3) [Section 26(3) deleted by section 9(b) of Act No. 27 of 1997]
(4) [Section 26(4) deleted by section 9(b) of Act No. 27 of 1997]
(5) [Section 26(5) deleted by section 9(b) of Act No. 27 of 1997]
