Deemed property of the estate in terms of Section 3(3)(d) of the Estate Duty Act 45 of 1955

De Souza, Tanya

dc.contributor.advisor	Van der Linde, Kathleen
dc.contributor.author	De Souza, Tanya
dc.date.accessioned	2015-01-23T04:24:36Z
dc.date.available	2015-01-23T04:24:36Z
dc.date.issued	1999-11
dc.identifier.citation	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>	en
dc.identifier.uri	http://hdl.handle.net/10500/17972
dc.description.abstract	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 estate, section 3(3)(d) deems that property to be property of the estate. In order to determine when property may be deemed property of the deceased estate it is necessary to analyse the meaning of section 3(3)(d) as read with section 3(5) of the Act. An analysis of section 3(3)(d) of the Act indicates that it may be applied to those with a legal right to dispose of property for their own benefit or for the benefit of their estates. This interpretation is based on the meaning of "competent to dispose", and "power" as derived form the analysis.	en
dc.format.extent	1 online resource (28 leaves)
dc.language.iso	en
dc.subject.ddc	343.53068
dc.subject.lcsh	Estates (Law) -- South Africa	en
dc.subject.lcsh	Inheritance and transfer tax -- Law and legislation -- South Africa	en
dc.title	Deemed property of the estate in terms of Section 3(3)(d) of the Estate Duty Act 45 of 1955	en
dc.type	Dissertation
dc.description.department	Private Law
dc.description.degree	LL.M.