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. / Private Law / LL.M.
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:unisa/oai:umkn-dsp01.int.unisa.ac.za:10500/17972 |
| Date | 11 1900 |
| Creators | De Souza, Tanya |
| Contributors | Van der Linde, Kathleen |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | English |
| Type | Dissertation |
| Format | 1 online resource (28 leaves) |
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