Estate duty amendment extends limitation periods and revises rate schedule, adding exemption for police killed protecting the border. Amendment extends multiple estate duty limitation periods from one year to two years across specified sections and inserts a new provision exempting property of a deceased police or border security member killed protecting the border. It replaces Part I of the Second Schedule with a revised graduated estate duty rate schedule applying tiered charges and base amounts according to principal estate value.
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Estate duty amendment extends limitation periods and revises rate schedule, adding exemption for police killed protecting the border.
Amendment extends multiple estate duty limitation periods from one year to two years across specified sections and inserts a new provision exempting property of a deceased police or border security member killed protecting the border. It replaces Part I of the Second Schedule with a revised graduated estate duty rate schedule applying tiered charges and base amounts according to principal estate value.
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