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Section 17 (Estate Duty Act) – No account to be filed by Master before duty is paid or secured

Posted on October 8, 2018October 20, 2018 by admin_kmos

17. No account to be filed by Master before duty is paid or secured

The Master shall not file any liquidation and distribution account in his office or grant a discharge to any executor until he is satisfied that the duty payable under this Act has been paid or secured to the satisfaction of the Commissioner or that the Commissioner consents to the discharge.

[Section 17 amended by section 8 of Act 92 of 1971]

Posted in Section 17 (Estate Duty Act) - No account to be filed by Master before duty is paid or secured

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