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ESTATE DUTY ACT 45 OF 1955 s 4
(bb) inheritance from a person who at the date of his death was not ordinarily resident in the Republic; or
[Sub-para. (ii) substituted by s. 1 (1) (a) of Act 104 of 1976.] (iii) out of the pro ts and proceeds of any such property proved to the satisfaction of the Commissioner to have been acquired out of such
pro ts or proceeds;
[Para. (e) substituted by s. 3 of Act 65 of 1960.]
(f) any debts due by the deceased to persons ordinarily resident outside the Republic (other than any debt which constitutes a claim by such a person to property donated by the deceased in terms of a donation which was exempt from donations tax under section 56 (1) (c) or (d) of the Income Tax Act, 1962 (Act 58 of 1962)), which have been discharged from property included in the estate to the extent that the amount of such debts is proved to the satisfaction of the Commissioner to exceed the value of any assets of the
deceased outside the Republic and not so included;
[Para. (f) substituted by s. 6 (1) (b) of Act 31 of 2005.]
(g) the value of any interest included as property of the deceased under paragraph (a) of subsection (2) of section three where such interest was held by the deceased by virtue of a donation to him by the person to whom the right of enjoyment of the property in which the deceased held the interest, accrues or, where the interest consists of a right to an annuity charged upon property, by the person who is the
owner of that property;
(h) the value of any property included in the estate which
has not been allowed as a deduction under any other provision of this section which accrues or accrued to—
(i) any public bene t organisation which is exempt from tax in terms of section 10 (1) (cN) of the Income Tax Act, 1962 (Act 58 of 1962); or
[Sub-para. (i) substituted by s. 8 (1) (b) of Act 97 of 1993 and by s. 8 (1) (a) of Act 30 of 2000.]
(iA) any institution, board or body, which is exempt from tax in terms of section 10 (1) (cA) (i) of the Income Tax Act, 1962 (Act 58 of 1962), which has as its sole or principal object the carrying on of any public bene t activity contemplated in section 30 of that Act; or
[Sub-para. (iA) inserted by s. 4 (1) (b) of Act 30 of 2002.] (ii) . . .
[Sub-para. (ii) deleted by s. 8 (1) (b) of Act 30 of 2000.] (iii) the State or any ‘municipality’ as de ned in section 1 of the Income Tax Act, 1962 (Act 58 of
1962);
[Sub-para. (iii) substituted by s. 2 of Act 20 of 2006.]
(iv) . . .
[Sub-para. (iv) deleted by s. 8 (1) (b) of Act 30 of 2000.]
(v) . . .
[Sub-para. (v) added by s. 3 (1) (b) of Act 20 of 1994 and deleted by s. 7 (b) of Act 27 of 1997.]
[Para. (h) amended by s. 9 (a) of Act 71 of 1961 and by s. 3 (1) (a) of Act 81 of 1965, substituted by s. 6 (1) (a) of Act 86 of 1987 and by s. 10 (1) (a) of Act 87 of 1988 and amended by s. 4 (1) (a) of Act 30 of 2002 and by s. 5 (1) of Act 74 of 2002.]
(i) the amount by which the value of any property included in the estate has been enhanced by any improvements made to the property concerned—
(i) at the expense of the person to whom such property accrues on the death of the deceased; and
(ii) during the lifetime of the deceased and with his consent;
(j) the amount by which the value of any duciary, usufructuary or other like interest which ceased upon the death of the deceased has been enhanced by any improvements made to the property concerned—
(i) at the expense of the person to whom the bene t arising by reason of the cessation of such interest upon the death of the deceased, accrues; and
(ii) during the lifetime of the deceased and with his
consent; (k) . . .
[Para. (k) substituted by s. 9 (1) (a) of Act 77 of 1964, by s. 3 (1) (b) of Act 81 of 1965, by s. 2 (1) (a) of Act 94 of 1967 and by s. 2 (1) (a) of Act 70 of 1975, amended by s. 4 (1) (a) of Act 102 of 1979 and by s. 11 (1) (a) of Act 106 of 1980 and deleted by s. 10 (1) (b) of Act 87 of 1988.]
(l)
. . .
[Para. (l) added by s. 2 of Act 59 of 1957, substituted by s. 9 (b) of Act 71 of 1961, by s. 9 (1) (a) of Act 77 of 1964, by s. 3 (1) (c) of Act 81 of 1965, by s. 2 (1) (b) of Act 94 of 1967, by s. 5 (1) (b) of Act 92 of 1971, by s. 2 (1) (b) of Act 70 of 1975 and by s. 1 (1) (b) of Act 104 of 1976, amended by s. 4 (1) (b) of Act 102 of 1979, by s. 11 (1) (b) of Act 106 of 1980 and by s. 3 (1) of Act 99 of 1981 and deleted by s. 10 (1) (c) of Act 87 of 1988.]
(lA) the amount of any claim against the estate acquired under section 3 of the Matrimonial Property Act, 1984 (Act 88 of 1984), by the surviving spouse of the deceased or by the estate of his deceased spouse, in respect of an accrual contemplated in that section;
[Para. (lA) inserted by s. 5 (1) (a) of Act 81 of 1985.] (m) the value of any usufructuary or other like interest in property and of any right to an annuity charged upon property, included as property of the deceased under section 3 (2) (a), if such interest or right was created by a predeceased spouse of the deceased
and—
(i) the property over which the deceased enjoyed
such interest or right formed part of the estate of
such predeceased spouse; and
(ii) no deduction in respect of the value of
such interest or right was allowable in the determination of the net value of the estate of the predeceased spouse under the provisions of paragraph (q) of this section;
[Sub-para. (ii) substituted by s. 14 (1) of Act 30 of 1998.]
[Para. (m) added by s. 2 of Act 59 of 1957 and substituted by s. 6 (1) (b) of Act 86 of 1987 and by s. 10 (1) (d) of Act 87 of 1988.]
(n) . . .
[Para. (n) added by s. 2 of Act 59 of 1957 and deleted by
(o)
s. 10 (1) (e) of Act 87 of 1988.]
any amount included in the estate in respect of—
(i) the value of books, pictures, statuary or other objects of art; or
(ii) so much of the value of any shares in a body corporate as is attributable to such body’s ownership of books, pictures, statuary or other objects of art;
if such books, pictures, statuary or other objects of art have been lent under a notarial deed to the government of the Republic in the national, provincial or local sphere for a period of not less than thirty years, and the deceased died during such period;
[Text following sub-para. (ii) substituted by s. 3 of Act 31 of 2013 – date of commencement: 12 December 2013.]
[Para. (o) added by s. 9 (c) of Act 71 of 1961 and amended by s. 10 (1) (f) of Act 87 of 1988.]
SAIT CompendIum oF TAx LegISLATIon VoLume 1
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ESTATE DUTY ACT