'n Ondersoek na die afskaffing van boedelbelasting / D.F. de Villiers
Estate duty in South Africa is levied in terms of the Estate Duty Act since 1955. Estate duty is currently calculated at a flat rate of 20% on the amount of which the net worth of an estate exceeds a primary rebate of R3,5 million. Statistics show that only a small percentage of estates in South Afr...
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North-West University
2012
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| Online Access: | http://hdl.handle.net/10394/7422 |