“Master” definition of section 1 of Estate Duty Act

“Master” in relation to any matter, property or estate, means the Master or Assistant Master of the High Court appointed under the Administration of Estates Act, 1965, who has jurisdiction in respect of that matter, property or estate;

[Definition of “Master” amended by section 3 of Act 92 of 1971 and section 5 of Act 27 of 1997]