Page 665 - SAIT Compendium 2016 Volume1

[ASSENTED TO 15 JUNE 1955]
[DATE OF COMMENCEMENT: 1 APRIL 1955]
(English text signed by the Governor-General)
as amended by
ESTATE DUTY ACT 45 OF 1955
ESTATE DUTY ACT 45 OF 1955
Finance Act 59 of 1956
Estate Duty Amendment Act 59 of 1957
Estate Duty Amendment Act 65 of 1960
Revenue Laws Amendment Act 71 of 1961
Finance Act 77 of 1962
Revenue Laws Amendment Act 77 of 1964
Revenue Laws Amendment Act 81 of 1965
Revenue Laws Amendment Act 56 of 1966
Revenue Laws Amendment Act 94 of 1967
Estate Duty Amendment Act 75 of 1968
Revenue Laws Amendment Act 92 of 1971
Revenue Laws Amendment Act 89 of 1972
Revenue Laws Amendment Act 70 of 1975
Revenue Laws Amendment Act 104 of 1976
Revenue Laws Amendment Act 114 of 1977
Revenue Laws Amendment Act 95 of 1978
Revenue Laws Amendment Act 102 of 1979
Revenue Laws Amendment Act 106 of 1980
Revenue Laws Amendment Act 99 of 1981
Revenue Laws Amendment Act 92 of 1983
Revenue Laws Amendment Act 81 of 1985
Revenue Laws Amendment Act 71 of 1986
Transfer of Powers and Duties of the State President Act 97 of 1986 Taxation Laws Amendment Act 86 of 1987
Taxation Laws Amendment Act 87 of 1988
Taxation Laws Amendment Act 136 of 1991
Taxation Laws Amendment Act 97 of 1993
Revenue Laws Amendment Act 140 of 1993
Taxation Laws Amendment Act 20 of 1994
Revenue Laws Amendment Act 46 of 1996
Abolition of Restrictions on the Jurisdiction of Courts Act 88 of 1996 Taxation Laws Amendment Act 27 of 1997
South African Revenue Service Act 34 of 1997
Taxation Laws Amendment Act 30 of 1998
Revenue Laws Amendment Act 53 of 1999
Taxation Laws Amendment Act 30 of 2000
Revenue Laws Amendment Act 59 of 2000
Taxation Laws Amendment Act 5 of 2001
Revenue Laws Amendment Act 19 of 2001
Second Revenue Laws Amendment Act 60 of 2001
Taxation Laws Amendment Act 30 of 2002
Revenue Laws Amendment Act 74 of 2002
Revenue Laws Amendment Act 45 of 2003
Revenue Laws Amendment Act 31 of 2005
Revenue Laws Second Amendment Act 32 of 2005
Small Business Tax Amnesty and Amendment of Taxation Laws Act 9 of 2006 Revenue Laws Amendment Act 20 of 2006
Revenue Laws Second Amendment Act 21 of 2006
Taxation Laws Amendment Act 8 of 2007
Revenue Laws Amendment Act 60 of 2008
Revenue Laws Second Amendment Act 61 of 2008
Taxation Laws Amendment Act 17 of 2009
Taxation Laws Second Amendment Act 18 of 2009
Taxation Laws Amendment Act 7 of 2010
Tax Administration Act 28 of 2011
Taxation Laws Amendment Act 31 of 2013
Taxation Laws Amendment Act, 2015
also amended by
Tax Administration Laws Amendment Act 21 of 2012
[with effect from a date to be proclaimed – see PENDLEX]
ACT
To impose an estate duty upon the estates of deceased persons, to repeal the Death Duties Act 1922, and to provide for matters incidental thereto.
SAIT CompendIum oF TAx LegISLATIon VoLume 1 657
ESTATE DUTY ACT