Estate Duty Act, 1955 (Act No. 45 of 1955) |
4A. Dutiable amount of an estate
5. Value of property in estate
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 [Repealed] Determination of dutiable amount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 [Repealed] General provisions with regard to information, documents or things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 [Repealed] Furnishing of information, documents or things by any person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 [Repealed] Obtaining of information, documents or things at certain premises
8E. [Repealed] Search and seizure
9. Assessment of duty by Commissioner
9A. [Repealed] Additional assessments
9B. [Repealed] Reduced Assessments
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 [Repealed] Power to appoint agent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 [Repealed] Remedies of Commissioner against agent or trustee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 [Repealed] Personal liability of executor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
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 [Repealed] Returns by insurers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 [Repealed] Burden of proofs as to exemptions, deductions or reductions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 [Repealed] Objection and appeal procedures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 [Repealed] Recovery of duty and interest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 [Repealed] Refunds and set off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 [Repealed] Collection of duties under arrangements made under section 26
28A. [Repealed] Publication of names of offenders
30. [Repealed] Forms to be prescribed
32. Short title and date of commencement