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Estate Duty Act
     (CHAPTER 96)

Table of Contents

Long Title

+Part I PRELIMINARY

+Part II ESTATE DUTY

+Part III COMPANIES

+Part IV AGGREGATION AND VALUE OF PROPERTY

+Part V LIABILITY FOR ESTATE DUTY

+Part VI COLLECTION OF ESTATE DUTY

+Part VII MISCELLANEOUS PROVISIONS

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 Febuary 1996

FIFTH SCHEDULE Rates of estate duty in the case of persons dying on or after 28th Febuary 1996 and before 15th Febuary 2008

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

History for Provision '35 Filing of accounts of property'.
Left Arrow
Right Arrow
pr35-.
30/03/1987
Formal Consolidation
30 March 1987
1985 RevEd
 

20/12/1997
Formal Consolidation
20 December 1997
1997 RevEd
 

10/01/1998
Informal Consolidation
15 December 1998
Amended
Act 42 of 1998

01/01/2001
Informal Consolidation
22 November 2000
Amended
Act 30 of 2000

31/07/2001
Formal Consolidation
31 July 2001
2001 RevEd
 

18/11/2002
Informal Consolidation
18 November 2002
Amended
Act 32 of 2002

09/12/2004
Informal Consolidation
09 December 2004
Amended
Act 51 of 2004

31/07/2005
Formal Consolidation
31 July 2005
2005 RevEd
 

15/02/2008
Informal Consolidation
16 September 2008
Amended
Act 13 of 2008