Deemed property of the estate in terms of Section 3(3)(d) of the Estate Duty Act 45 of 1955
In section 3(3)(d) of the Estate Duty Act 45 of 1955 (the Act) the legislature introduced the concept "competent to dispose", described in section 3(5) of The Act as a "power". If the deceased was "competent to dispose" property for his own benefit or that of his est...
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | en |
| Published: |
2015
|
| Subjects: | |
| Online Access: | De Souza, Tanya (1999) Deemed property of the estate in terms of Section 3(3)(d) of the Estate Duty Act 45 of 1955, University of South Africa, Pretoria, <http://hdl.handle.net/10500/17972> http://hdl.handle.net/10500/17972 |