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South Africa
NATIONAL LEGISLATION OVERVIEWS
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Estate Duty Act, No. 45 of 1955

Long title


To impose an estate duty upon the estates of decesed persons, to repeal the Deth Duties Act 1922, and to provide for matters incidental thereto.

Table of contents

SECTION TITLE
1. Definitions
2. Levy of estate duty
3. What constitutes an estate
4. Net value of an estate
4A. Dutiable amount of an estate [....inserted by Act 1971_092_006(1)]
5. Determination of value of property [...amended by Act 2001_060_012 - was entitled "Value of property in estate"]
6. Administration of Act
7. Rendering of returns
8. [....repealed by Act 2011_028_271 Sch1 Item 15 - was entitled "Determination of dutiable amount"]
8A. [....inserted by Act 1971_092_006(1) as 8bis][...relabeled by Act 1996_046_007][....repealed by Act 2011_028_271 Sch1 Item 15 - was entitled "General provisions with regard to information, documents or things"]
8B. nserted by Act 1996_046_007] [....repealed by Act 2011_028_271 Sch1 Item 15 - was entitled "Furnishing of information, documents or things by any person"]
8C. [....inserted by Act 1996_046_007] [....repealed by Act 2011_028_271 Sch1 Item 15 - was entitled "Obtaining of information, documents or things at certain premises"]
8D. [....inserted by Act 1996_046_007] [....repealed by Act 2011_028_271 Sch1 Item 15 - was entitled "Inquiry"]
8E. [....inserted by Act 1996_046_007] [....repealed by Act 2011_028_271 Sch1 Item 15 - was entitled "Search and seizure"]
9. Assessment of duty by Commissioner
9A. [....inserted by Act 1987_086_007] [....repealed by Act 2011_028_271 Sch1 Item 17 - was entitled "Additoinal assessments"]
9B.  [....inserted by Act 2002_030_006][....repealed by Act 2011_028_271 Sch1 Item 17 - was entitled "..."]
9C.  Payment of duty [....inserted by Act 2017_013_001_20171218]
10. Payment of interest
11. Person liable for duty
12. Duty payable by executor
12A. [...inserted by 2006_021_001][....repealed by Act 2011_028_271 Sch1 Item 20 - was entitled "..."]
12B. [...inserted by 2006_021_001][....repealed by Act 2011_028_271 Sch1 Item 20 - was entitled "..."]
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 by Act 2009_018_005 - was entitled "Personal liability of executor"]
20. Expenditure incurred by executor
21. [....repealed by Act 1985_081_008 - was entitled "..."]
22. ... [....repealed by Act 1985_081_008 - was entitled "..."]
23. [....repealed by Act 2011_028_271 Sch1 Item 23 - was entitled "Returns by insurers"] 
23bis. [....inserted by Act 1962_077_014][....repealed by Act 2011_028_271 Sch1 Item 23 - was entitled "Burden of proofs as to exemptions, deductions or reductions "] 
24. [....repealed by Act 2011_028_271 Sch1 Item 23 - was entitled "Objection to assessment, and appeal to income tax special court from Commissioner's decision**"] 
25. [....repealed by Act 2011_028_271 Sch1 Item 20 - was entitled "Recover of duty and interest"]
25A. [...inserted by Act 2001_060_025A][....repealed by Act 2011_028_271 Sch1 Item 20 - was entitled "Refunds and set off"]
26. [....repealed by Act 2011_028_271 Sch1 Item 20 - was entitled "Prevention of, or relief from double taxation"]
27. [....repealed by Act 2011_028_271 Sch1 Item 20 - was entitled "Collection of duties under arrangements made under section 26"]
28. Offences [....amended by Act 2011_028_271 Sch1 Item 21 - was entitled "Penlaties"]
28A. [....inserted by Act 1998_030_017(1)][....repealed by Act 2011_028_271 Sch1 Item 20 - was entitled "Publication of names of offenders"]
29. Regulations
30. [....inserted by Act 1998_030_017(1)][....repealed by Act 2011_028_271 Sch1 Item 20 - was entitled "Forms to be prescribed"]
31. Repeal of laws
32. Short title and date of commencement
Sch.1 FIRST SCHEDULE. RATE OF ESTATE DUTY
Sch.2 SECOND SCHEDULE. LAWS REPEALED
.
Legislation Text Access Point

Versions
[To check whether a version has commenced, and how it was commenced, please see the Timeline for the Act, and the Annotated Text for the version.]
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As unamended Act 1955_045_000_19550717  EXT.LINK REQ.INFO LINK
As amended by Act 1956_059_000_00000000 N/A REQ.INFO LINK
As amended by Act 1957_059_000_00000000 N/A REQ.INFO LINK
As amended by Act 1960_065_000_00000000 N/A REQ.INFO LINK
As amended by Act 1961_071_000_00000000 N/A REQ.INFO LINK
As amended by Act 1962_077_000_00000000 N/A REQ.INFO LINK
As amended by Act 1964_077_000_00000000 N/A REQ.INFO LINK
As amended by Act 1965_081_000_00000000 N/A REQ.INFO LINK
As amended by Act 1966_056_000_00000000 N/A REQ.INFO LINK
As amended by Act 1967_094_000_00000000 N/A REQ.INFO LINK
As amended by Act 1968_075_000_00000000 N/A REQ.INFO LINK
As amended by Act 1971_092_000_00000000 N/A REQ.INFO LINK
As amended by Act 1972_089_000_00000000 N/A REQ.INFO LINK
As amended by Act 1975_070_000_00000000 N/A REQ.INFO LINK
As amended by Act 1976_104_000_00000000 N/A REQ.INFO LINK
As amended by Act 1977_114_000_00000000 N/A REQ.INFO LINK
As amended by Act 1978_095_000_00000000 N/A REQ.INFO LINK
As amended by Act 1979_102_000_00000000 N/A REQ.INFO LINK
As amended by Act 1980_106_000_00000000 N/A REQ.INFO LINK
As amended by Act 1981_099_000_00000000 N/A REQ.INFO LINK
As amended by Act 1983_092_000_00000000 N/A REQ.INFO LINK
As amended by Act 1985_081_000_00000000 N/A REQ.INFO LINK
As amended by Act 1986_071_000_00000000 N/A REQ.INFO LINK
As amended by Act 1986_097_000_19860912 N/A REQ.INFO LINK
As amended by Act 1987_086_000_00000000 N/A REQ.INFO LINK
As amended by Act 1988_087_000_00000000 N/A REQ.INFO LINK
As amended by Act 1991_136_000_00000000 N/A REQ.INFO LINK
As amended by Act 1993_097_000_00000000 .  N/A REQ.INFO LINK
As amended by Act 1993_140_000_19931013 .  N/A REQ.INFO LINK
As amended by Act 1994_020_000_19941125 .  N/A REQ.INFO LINK
As amended by Act 1996_046_000_19960930 .  N/A REQ.INFO LINK
As amended by Act 1996_088_000_19961122 .  N/A REQ.INFO LINK
As amended by Act 1997_027_000_19970704 .  N/A REQ.INFO LINK
As amended by Act 1997_034_000_19970905 .  N/A REQ.INFO LINK
As amended by Act 1998_030_000_19980814 .  N/A REQ.INFO LINK
As amended by Act 1999_053_000_19991124 .  N/A REQ.INFO LINK
As amended by Act 2000_030_000_20000719 .   N/A REQ.INFO LINK
As amended by Act 2000_059_000_20001206 .  N/A REQ.INFO LINK
As amended by Act 2001_005_000_20010620 .  N/A REQ.INFO LINK
As amended by Act 2001_019_000_20010727 .   N/A REQ.INFO LINK
As amended by Act 2001_060_000_20011212 .  N/A REQ.INFO LINK
As amended by Act 2002_030_000_20020805 .  N/A REQ.INFO LINK
As amended by Act 2002_074_000_20021213 .  N/A REQ.INFO LINK
As amended by Act 2003_045_000_20031222 .  N/A REQ.INFO LINK
As amended by Act 2005_031_000_20060201 .  N/A REQ.INFO LINK
As amended by Act 2005_032_000_20060201 .  N/A REQ.INFO LINK
As amended by Act 2006_009_000_20060725 .  N/A REQ.INFO LINK
As amended by Act 2006_020_000_20070207 .  N/A REQ.INFO LINK
As amended by Act 2006_021_000_20070207 .  N/A REQ.INFO LINK
As amended by Act 2007_008_000_20070808 .  N/A REQ.INFO LINK
As amended by Act 2008_060_000_20090108 .  N/A REQ.INFO LINK
As amended by Act 2008_061_000_20090108 .  N/A REQ.INFO LINK
As amended by Act 2009_017_000_20090930 .  N/A REQ.INFO LINK
As amended by Act 2009_018_000_20090930 .  N/A REQ.INFO LINK
As amended by Act 2010_007_000_20101102 .  N/A REQ.INFO LINK
As amended by Act 2011_028_000_20120704 .  N/A REQ.INFO LINK
As amended by Act 2012_021_000_20121220 .  N/A REQ.INFO LINK
As amended by Act 2013_031_000_20131212 .  N/A REQ.INFO LINK
As amended by Act 2015_025_000_20160108 .  N/A REQ.INFO LINK
As amended by Act 2016_015_000_20170119 .  N/A REQ.INFO LINK
As amended by Act 2017_013_000_20171218 .  N/A REQ.INFO LINK
As amended by Act 2017_017_000_20171218 .  N/A REQ.INFO LINK
As amended by Act 2018_021_000_20190117 . N/AREQ.INFOLINK
As amended by Act 2019_034_000_20200115 . N/AREQ.INFOLINK
As amended by Act 2020_023_000_20210120 . N/AREQ.INFOLINK
As amended by Act 2020_024_000_20210120 . N/AREQ.INFOLINK
As amended by Act 2021_020_000_20220119 . N/AREQ.INFOLINK
As amended by Act 2021_021_000_20220119 . N/AREQ.INFOLINK
As amended by Act 2022_016_000_20230105 . N/AREQ.INFOLINK
As amended by ... N/A REQ.INFO LINK

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