4A. Dutiable amount of an estate
(1) Subject to subsections (2) and (3), the dutiable amount of the estate of any person shall be determined by deducting from the net value of that estate, as determined in accordance with section 4, an amount of R3,5 million.
(2) Where a person was the spouse at the time of death of one or more previously deceased persons, the dutiable amount of the estate of that person shall be determined by deducting from the net value of that estate, as determined in accordance with section 4, an amount equal to the amount specified in subsection (1)-
(a) multiplied by two; and
(b) reduced by the amount deducted from the net value of the estate of any one of the previously deceased persons in accordance with this section.
(3) Where a person was one of the spouses at the time of death of a previously deceased person, the dutiable amount of the estate of that person shall be determined by deducting from the net value of that estate, as determined in accordance with section 4, an amount equal to the sum of-
(a) the amount specified in subsection (1); and
(b) the amount specified in subsection (1) divided by the number of spouses, reduced by an amount which is determined by dividing the amount deducted, in accordance with this section, from the net value of the estate of the previously deceased person by the number of spouses of that previously deceased person.
[Paragraph (b) substituted by section 4 of Act 7 of 2010 effective on 1 January 2010]
(4) The amount contemplated in subsection (2)(b) or (3)(b) shall not exceed the amount specified in subsection (1).
(5) Subsections (2) and (3) shall not apply unless the executor of the estate of that person submits, at the time and in the manner and form prescribed by the Commissioner, to the Commissioner a copy of a return submitted to the Commissioner in terms of section 7 or other relevant material that the Commissioner may regard as reasonable in respect of the estate of the previously deceased person.
[Subsection (5) substituted by section 2 of Act 15 of 2016 effective on 19 January 2017]
(6) Where a person and his or her spouse die simultaneously, the person of whom the net value of the estate, determined in accordance with section 4, is the smallest must be deemed for the purposes of this section to have died immediately prior to his or her spouse.
[Subsection (6) added by section 4 of Act 7 of 2010 effective on 1 January 2010]
[Section 4A inserted by section 6 of Act 92 of 1971, amended by section 3 of Act 95 of 78, section 5 of Act 102 of 1979, section 12 of Act 106 of 1980, section 4 of Act 99 of 1981, section 6 of Act 81 of 1985 and section 2 of Act 71 of 86, substituted by section 11 of Act 87 of 1988, amended by section 5 of Act 30 of 2002 and section 17 of Act 9 of 2006 and substituted by section 1 of Act 8 of 2007 and section 5 of Act 17 of 2009]