Estate Duty Act 45 of 1955

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45 of 1955

The Estate Duty Act 45 of 1955 intends:

  • to impose an estate duty upon the estates of deceased persons, 
  • to repeal the Death Duties Act, 1922 [repealed in 1955], and
  • to provide for matters incidental thereto.

Commencement

1 April 1955

Amendments

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