Who is Liable to Pay Estate Duty?

In general the executor of the deceased estate is liable to pay the estate duty. However, as the estate also comprises property deemed to be property of the deceased of which the proceeds are not for the benefit of the estate as such, the Act specifies that the pro rata estate duty payable upon deemed property is payable by the beneficiary thereof.

 

Last Updated: 01/03/2013 2:25 PM     print this page
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