In terms of section 4(q) of the Estate Duty Act, the value of any property included in the estate as accrues to the surviving spouse of the deceased. In other words, no estate duty will be payable on bequests to the surviving spouse or on deemed property such as life insurance policy proceeds which are paid to the surviving spouse. The definition of spouse for this purpose includes a permanent life partner, not only a legal spouse in terms of the Marriage Act or the Civil Union Act.
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