26. Prevention of, or relief from double taxation

 

(1)     The National Executive may enter into an agreement with the Government of any other country, whereby arrangements are made with such Government with a view to the prevention, mitigation or discontinuance of the levying, under the laws of the Republic and of such other country, of estate duty in respect of the same property or to the rendering of reciprocal assistance in the administration of, and in the collection of estate duty under the laws relating to estate duty in force in the Republic and in such other country.

[Subsection (1) substituted by section 9 of Act 27 of 1997]

 

(2)     As soon as may be after the approval of Parliament of any such agreement, as contemplated in section 231 of the Constitution, the arrangements thereby made shall be notified by publication in the Gazette and the arrangements so notified shall thereupon have effect as if enacted in this Act.

[Subsection (2) amended by section 13 of Act 77 of 1964 and substituted by section 9 of Act 27 of 1997]

 

(3)     ……….

[Subsection (3) amended by section 5 of Act 99 of 1981 and deleted by section 9 of Act 27 of 1997]

 

(4)     ……….

[Subsection (4) deleted by section 9 of Act 27 of 1997]

 

(5)     ……….

[Subsection (5) amended by section 5 of Act 99 of 1981 and deleted by section 9 of Act 27 of 1997]

 

27. ……….

[Section 27 amended by section 10 of Act 27 of 1997 and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]