“Spouse” definition of section 1 of Estate Duty Act

“spouse”, in relation to any deceased person, includes a person who at the time of death of such deceased person was the partner of such person-

(a)     in a marriage or customary union recognised in terms of the laws of the Republic;

(b)     in a union recognised as a marriage in accordance with the tenets of any religion; or

(c)     in a same-sex or heterosexual union which the Commissioner is satisfied is intended to be permanent:

Provided that a marriage or union contemplated in paragraph (b) or (c) shall, in the absence of proof to the contrary, be deemed to be a marriage or union without community of property.

[Definition of “spouse” inserted by section 1 of Act 59 of 2000 and amended by section 3 of Act 5 of 2001]