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    • 'n Ondersoek na die afskaffing van boedelbelasting 

      De Villiers, Dawid Frederik (North-West University, 2011)
      Estate duty in South Africa is levied in terms of the Estate Duty Act since 1955. Estate duty is currently calculated at a flat rate of 20% on the amount of which the net worth of an estate exceeds a primary rebate of R3,5 ...