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act-45-1955.pdf | 5.91 MB |
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- to repeal the Death Duties Act, 1922 [repealed in 1955], and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
- Amended by Tax Administration Laws Amendment Act 16 of 2022
- Amended by Taxation Laws Amendment Act 20 of 2021
- Amended by Tax Administration Laws Amendment Act 21 of 2021
- Amended by Tax Administration Laws Amendment Act 24 of 2020
- Amended by Taxation Laws Amendment Act 23 of 2020
- Amended by Taxation Laws Amendment Act 34 of 2019
- Amended by Rates and Monetary Amounts and Amendment of Revenue Laws Act 21 of 2018
- Amended by Taxation Laws Amendment Act 17 of 2017
- Amended by Tax Administration Laws Amendment Act 13 of 2017
- Amended by Taxation Laws Amendment Act 15 of 2016
- Amended by Taxation Laws Amendment Act 25 of 2015
- Amended by Taxation Laws Amendment Act 31 of 2013
- Amended by Tax Administration Laws Amendment Act 21 of 2012
- Amended by Tax Administration Act 28 of 2011
- Amended by Taxation Laws Amendment Act 7 of 2010
- Amended by Taxation Laws 2nd Amendment Act 18 of 2009
- Amended by Taxation Laws Amendment Act 17 of 2009
- Amended by Revenue Laws Second Amendment Act 61 of 2008
- Amended by Revenue Laws Amendment Act 60 of 2008
- Amended by Taxation Laws Amendment Act 8 of 2007
- Amended by Revenue Laws Second Amendment Act 21 of 2006
- Amended by Revenue Laws Amendment Act 20 of 2006
- Amended by Small Business Tax Amnesty and Amendment of Taxation Laws Act 9 of 2006
- Amended by Revenue Laws Second Amendment Act 32 of 2005
- Amended by Revenue Laws Amendment Act 31 of 2005
- Amended by Revenue Laws Amendment Act 45 of 2003
- Amended by Revenue Laws Amendment Act 74 of 2002
- Amended by Taxation Laws Amendment Act 30 of 2002
- Amended by 2nd Revenue Laws Amendment Act 60 of 2001
- Amended by Revenue Laws Amendment Act 19 of 2001
- Amended by Taxation Laws Amendment Act 5 of 2001
- Amended by Revenue Laws Amendment Act 59 of 2000
- Amended by Taxation Laws Amendment Act 30 of 2000
- Amended by Revenue Laws Amendment Act 53 of 1999
- Amended by Taxation Laws Amendment Act 30 of 1998
- Amended by South African Revenue Service Act 34 of 1997
- Amended by Taxation Laws Amendment Act 27 of 1997
- Amended by Abolition of Restrictions on the Jurisdiction of Courts Act 88 of 1996
- Amended by Revenue Laws Amendment Act 46 of 1996
- Amended by Taxation Laws Amendment Act 37 of 1996
- Amended by Taxation Laws Amendment Act 37 of 1995
- Amended by Taxation Laws Amendment Act 20 of 1994
- Amended by Revenue Laws Amendment Act 140 of 1993
- Amended by Taxation Laws Amendment Act 97 of 1993
- Amended by Taxation Laws Amendment 136 of 1991
- Amended by Taxation Laws Amendment Act 87 of 1988
- Amended by Taxation Laws Amendment Act 86 of 1987
- Amended by Transfer of Powers and Duties of the State President Act 97 of 1986
- Amended by Revenue Laws Amendment Act 71 of 1986
- Amended by Revenue Laws Amendment Act 81 of 1985
- Amended by Revenue Laws Amendment Act 92 of 1983
- Amended by Revenue Laws Amendment Act 99 of 1981
- Amended by Revenue Laws Amendment Act 106 of 1980
- Amended by Revenue Laws Amendment Act 102 of 1979
- Amended by Revenue Laws Amendment Act 95 of 1978
- Amended by Revenue Laws Amendment Act 114 of 1977
- Amended by Revenue Laws Amendment Act 104 of 1976
- Amended by Revenue Laws Amendment Act 70 of 1975
- Amended by Revenue Laws Amendment Act 89 of 1972
- Amended by Revenue Laws Amendment Act 92 of 1971
- Amended by Revenue Laws Amendment Act 94 of 1967
- Amended by Revenue Laws Amendment Act 56 of 1966
- Amended by Revenue Laws Amendment Act 81 of 1965
- Amended by Revenue Laws Amendment Act 77 of 1964
- Amended by Finance Act 77 of 1962 (repealed in 1977)
- Amended by Revenue Laws Amendment Act 71 of 1961
- Amended by Estate Duty Amendment Act 65 of 1960
- Amended by Estate Duty Amendment Act 59 of 1957