7. Rendering of returns

 

(1)     Every executor or, if he is called upon by the Commissioner to do so, any person having the control of or any interest in any property included in the estate, shall submit to the Commissioner a return disclosing the amount claimed by the person submitting the return to represent the dutiable amount of the estate together with full particulars regarding –

[Words preceding paragraph (a) substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]

 

(a)     the property of the deceased as at the date of his death;

(b)     property which, in accordance with subsection (3) of section 3, is deemed to be property of the deceased as at that date;

(c)     any deduction claimed in terms of section 4.

 

(2)     ……….

[Subsection (2) deleted by section 271 of Act 28 of 2011 effective on 1 October 2012]