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Estate Duty (S4 deuctions (Funeral, tombstone, deathbed expenses, Debts…
Estate Duty
S4 deuctions
Funeral, tombstone, deathbed expenses
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s3(2): Property, held immediately prior
Includes
Right to annuity which, on death, accrues to another
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Excludes
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Goodwill, patent, etc not registered/enforceable in Republic
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Tax on wealth, payable on dutiable amount
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