Administration of Estates Act 66 of 1965 1

[ASSENTED TO 21 MAY 1965] [DATE OF C OMMENC EMENT: 2 OC TOBER 1967]

(Except C hapter III)

(English text signed by the State President)

published in
GG 1128 of 4 June 1965
commencement
(see s. 109 of this Act)

provisions date refer to

whole Act, except C hapter III 2 October 1967 Proc R242 in GG 1858 of 29
September 1967

as amended

by with effect from refer to

General Law Amendment Act 102 of 21 June 1967 s. 23 of Act 102 of 1967
1967

Establishment of the Northern C ape 1 May 1969 s. 21 of Act 15 of 1969;

Division of the Supreme C ourt of Proc R92 in GG 2356 of 18 April 1969
South Africa Act 15 of 1969

Administration of Estates 1 April 1972 s. 12 of Act 54 of 1970;

Amendment Act 54 of 1970 Proc R68 in GG 3425 of 24 March
1972

Administration of Estates 14 July 1971 s. 5 of Act 79 of 1971

Amendment Act 79 of 1971

General Law Amendment Act 57 of 20 June 1975 s. 51 of Act 57 of 1975

1975

Administration of Estates 15 March 1978 s. 8 of Act 15 of 1978

Amendment Act 15 of 1978

Divorce Act 70 of 1979 1 July 1979 s. 19 of Act 70 of 1979

Administration of Estates 28 October 1981 s. 2 of Act 90 of 1981

Amendment Act 90 of 1981

Administration of Estates 6 July 1983 s. 24 of Act 86 of 1993

Amendment Act 86 of 1983

4 November 1985 ss. 10 (3) and 22 (2) of Act 86 of

1983

Administration of Estates 7 March 1984 s. 8 of Act 12 of 1984

Amendment Act 12 of 1984

4 November 1985 s. 3 (2) of Act 12 of 1984

Administration of Estates 23 April 1986 s. 4 of Act 35 of 1986

Amendment Act 35 of 1986

Transfer of Powers and Duties of the 3 October 1986 s. 49 of Act 97 of 1986;

State President Act 97 of 1986 Proc 185 in GG 10475 of 3 October
1986

Administration of Estates 1 April 1987 Proc R57 in GG 10689 of 31 March

Amendment Proclamation, 1987 1987

Trust Property C ontrol Act 57 of 31 March 1989 s. 27 of Act 57 of 1988;

1988 Proc R35 in GG 11792 of 31 March
1989

Administration of Estates 29 June 1990 s. 6 (1) of Act 63 of 1990

Amendment Act 63 of 1990

1 July 1991 s. 6 (2) of Act 63 of 1990

© 2025 J uta and Com pany (P ty) Ltd. Downloaded: T hu May 29 2025 10:26:54 GMT +0200 (S outh A fric a S tandard T im e)
 Mentally Ill Persons' Legal Interests 13 July 1990 s. 8 of Act 108 of 1990
Amendment Act 108 of 1990

Abolition of Racially Based Land 30 June 1991 s. 108 of Act 108 of 1991
Measures Act 108 of 1991

Law of Succession Amendment Act 1 October 1992 s. 16 of Act 43 of 1992;

43 of 1992 Proc 113 in GG 14312 of 24
September 1992

General Law Amendment Act 139 of 7 August 1992 s. 35 of Act 139 of 1992
1992 Proc R89 in GG 14218 of 7 August
1992

General Law Fourth Amendment Act 1 December 1993 s. 40 of Act 132 of 1993;
132 of 1993 Proc R123 in GG 15308 of 1
December 1993

General Law Fifth Amendment Act 1 December 1993 s. 12 of Act 157 of 1993;
157 of 1993 Proc R125 in GG 15308 of 1
December 1993

Guardianship Act 192 of 1993 1 March 1994 s. 5 of Act 192 of 1993;

Proc R33 in GG 15527 of 1 March
1994

General Law Amendment Act 49 of 4 October 1996 s. 2 of Act 49 of 1996

1996

Judicial Matters Amendment Act 104 14 February 1997 s. 26 of Act 104 of 1996;
of 1996 Proc R18 in GG 17794 of 14 February
1997

Public Service Laws Amendment Act 1 July 1999 s. 36 of Act 47 of 1997;

47 of 1997 Proc R75 in GG 20219 of 25 June
1999

Judicial Matters Amendment Act 26 28 April 1999 s. 5 of Act 26 of 1999

of 1999

Judicial Matters Amendment Act 62 23 March 2001 s. 38 of Act 62 of 2000;

of 2000 Proc R21 in GG 22159 of 23 March
2001

Administration of Estates Laws 20 July 2001 s. 23 of Act 20 of 2001

Rationalisation Act 20 of 2001

Administration of Estates 5 December 2002 s. 4 of Act 47 of 2002

Amendment Act 47 of 2002

Judicial Matters Amendment Act 16 18 June 2004 s. 23 of Act 16 of 2003;

of 2003 Proc 32 in GG 26485 of 18 June 2004

Judicial Matters Amendment Act 22 11 January 2006 s. 19 of Act of 22 of 2005

of 2005

Repeal of the Black Administration 12 April 2006 s. 3 of Act 28 of 2005

Act and Amendment of C ertain Laws
Act 28 of 2005

Judicial Matters Amendment Act 66 17 February 2009 s. 40 of Act 66 of 2008;

of 2008

Reform of C ustomary Law of 20 September 2010 s. 9 of Act of 11 of 2009;

Succession and Regulation of Related Proc R54 in GG 33576 of 17
Matters Act 11 of 2009 September 2010

Judicial Matters Amendment Act 8 of 2 August 2017 s. 43 (1) of Act 8 of 2017

2017

Judicial Matters Amendment Act 15 3 April 2024; s. 35 (1) of Act 15 of 2023;

of 2023 a date to be s. 35 (2) of Act 15 of 2023
proclaimed - see
PENDLEX

also amended

by with effect from refer to

Estate Affairs Amendment Act 1 of a date to be s. 3 of Act 1 of 1992

1992 proclaimed - see
PENDLEX

© 2025 J uta and Com pany (P ty) Ltd. Downloaded: T hu May 29 2025 10:26:54 GMT +0200 (S outh A fric a S tandard T im e)
 ACT
To consolidate and amend the law relating to the liquidation and distribution of the estates of deceased persons, the
administration of the property of minors and persons under curatorship, and of derelict estates; to regulate the
rights of beneficiaries under mutual wills made by any two or more persons; to amend the Mental Disorders Act,
1916; and to provide for incidental matters.
[Long title substituted by s. 26 (1) of Act 57 of 1988 (wef 31 March 1989).]
1 This Act has been updated to include all available historical commencement details

PRELIMINARY (s 1)

1 Definitions
In this Act, unless the context otherwise indicates-
'absentee' means any person of whom the Master, after enquiry, believes that his whereabouts are unknown and that
he has no legal representative in the Republic;
'accountant' ......
[Definition of 'accountant' deleted by s. 26 (1) of Act 57 of 1988 (wef 31 March 1989).]
'act of insolvency' means an act of insolvency in terms of section eight of the Insolvency Act, 1936 (Act 24 of 1936);
'administrator' ......
[Definition of 'administrator' deleted by s. 26 (1) of Act 57 of 1988 (wef 31 March 1989).]
'appraiser' means an appraiser appointed or deemed to have been appointed under section six,
'bank' means a public company registered as a bank in terms of the Banks Act, 1990 (Act 94 of 1990);
[Definition of 'bank' inserted by s. 1 (b) of Act 20 of 2001 (wef 20 July 2001).]
'banking institution' ......
[Definition of 'banking institution' inserted by s. 1 of Act 79 of 1971 (wef 14 July 1971) and deleted by s. 1 (a) of Act 20 of 2001 (wef
20 July 2001).]
'building society' ......
[Definition of 'building society' inserted by s. 1 of Act 79 of 1971 (wef 14 July 1971) and deleted by s. 1 (a) of Act 20 of 2001 (wef 20
July 2001).]
'Court' means the High Court having jurisdiction, or any judge thereof;
[Definition of 'C ourt' substituted by s. 1 (c) of Act 20 of 2001 (wef 20 July 2001).]
'curator' means any person who is authorized to act under letters of curatorship granted or signed and sealed by a
Master, or under an endorsement made under section seventy-two;
'executor' means any person who is authorized to act under letters of executorship granted or signed and sealed by a
Master, or under an endorsement made under section fifteen;
'heir' includes a legatee and a donee under a donatio mortis causa;
'immovable property' means land and every real right in land or minerals (other than any right under a bond) which is
registrable in any office in the Republic used for the registration of title to land or the right to mine;
'letters of administratorship' ......
[Definition of 'letters of administratorship' deleted by s. 26 (1) of Act 57 of 1988 (wef 31 March 1989).]
'letters of curatorship' includes any document issued or a copy of any such document duly certified by any competent
public authority in any State by which any person named or designated therein is authorized to act as curator of any
property belonging to a minor or other person;
'letters of executorship' includes any document issued or a copy of any such document duly certified by any
competent public authority in any State by which any person named or designated therein is authorized to act as the
personal representative of any deceased person or as executor of the estate of any deceased person;
'letters of tutorship' includes any document issued or a copy of any such document duly certified by any competent
public authority in any State by which any person named or designated therein is authorized to act as the tutor of a minor,
or to administer any property belonging to a minor as tutor;
'magistrate' includes an additional magistrate and an assistant magistrate and, in relation to any particular act to be
performed or power or right exercisable or duty to be carried out by the magistrate of a district, includes an additional
magistrate or assistant magistrate permanently carrying out at any place other than the seat of magistracy of that district
the functions of the magistrate of that district in respect of any portion of that district, whenever such act, power, right or
duty has to be performed, exercised or carried out by virtue of any death occurring, thing being or deceased having resided
or carried on business, as the case may be, in such portion of that district;
'Master', in relation to any matter, property or estate, means the Master, Deputy Master or Assistant Master of a High
Court appointed under section 2, who has jurisdiction in respect of that matter, property or estate and who is subject to
the control, direction and supervision of the Chief Master;
[Definition of 'Master' substituted by s. 1 (d) of Act 20 of 2001 (wef 20 July 2001) and by s. 2 of Act 22 of 2005 (wef 11 January
2006).]
'Minister' 2 means the Minister of Justice;
'office' includes a sub-office referred to in section 3 (2) (b);
[Definition of 'office' inserted by s. 1 (e) of Act 20 of 2001 (wef 20 July 2001).]
'person under curatorship' includes any person whose property has been placed under the care or administration of a
curator;
'property' includes any contingent interest in property;
'Republic' ......
[Definition of 'Republic' inserted by s. 1 (a) of Act 54 of 1970 (wef 1 April 1972) and deleted by s. 1 of Act 49 of 1996 (wef 4 October
1996).]
'State' means any state in respect of which a proclamation has been issued under section twenty;
'territory' ......
[Definition of 'territory' inserted by s. 1 (b) of Act 54 of 1970 (wef 1 April 1972) and deleted by s. 1 of Act 49 of 1996 (wef 4 October
1996).]
© 2025 J uta and Com pany (P ty) Ltd. Downloaded: T hu May 29 2025 10:26:54 GMT +0200 (S outh A fric a S tandard T im e)
 'trustee' means a trustee as defined in section 1 of the Trust Property Control Act, 1988;
[Definition of 'trustee' inserted by s. 26 (1) of Act 57 of 1988 (wef 31 March 1989).]
'tutor' means any person who is authorized to act under letters of tutorship granted or signed and sealed by a Master, or
under an endorsement made under section seventy-two.
2 The administration and the powers or functions entrusted by legislation to the Minister of Justice and C onstitutional Development
transferred to the Minister of Justice and C orrectional Services (Proc 47 in GG 37839 of 15 July 2014) and to the Minister of Justice and
C onstitutional Development (Proc 199 in GG 51368 of 11 October 2024)

CHAPTER I
ADMINISTRATIVE PROVISIONS (ss 2-6)
2 Appointment of Masters, Deputy Masters and Assistant Masters
(1) (a) Subject to subsection (2) and the laws governing the public service, the Minister-
(i) shall appoint a Chief Master of the High Courts;
(ii) shall, in respect of the area of jurisdiction of each High Court, appoint a Master of the High Court; and
(iii) may, in respect of each such area, appoint one or more Deputy Masters of the High Court and one or more
Assistant Masters of the High Court, who may, subject to the control, direction and supervision of the Master, do
anything which may lawfully be done by the Master.
(b) The Chief Master-
(i) is subject to the control, direction and supervision of the Minister;
(ii) is the executive officer of the Masters' offices; and
(iii) shall exercise control, direction and supervision over all the Masters.
[Sub-s. (1) substituted by s. 14 of Act 16 of 2003 (wef 18 June 2004) and by s. 3 of Act 22 of 2005 (wef 11 January 2006).]
(1A) The Minister may appoint a person as Master, Deputy Master or Assistant Master in respect of the area of jurisdiction
of more than one High Court.
(2) No person shall be appointed as Master, Deputy Master or Assistant Master of a High Court unless he or she has passed
the diploma iuris examination or an examination deemed by the Minister for the Public Service and Administration to be
equivalent thereto, or has before the commencement of this Act held a substantive appointment as a Master or Assistant
Master of the Supreme Court: Provided that whenever a Master, Deputy Master or Assistant Master of a High Court is because
of absence or for any other reason unable to carry out the functions of his or her office or whenever such office becomes
vacant, the Minister may authorize any officer in the public service to act in his or her place during his or her absence or
incapacity or to act in the vacant office until the vacancy is filled, as the case may be.
(3) ......
[Sub-s. (3) omitted by s. 2 of Act 20 of 2001 (wef 20 July 2001).]
(4) The Minister may delegate any power conferred on him or her by this section, to the Director-General: Justice or a
deputy director-general in the Department of Justice.
[S. 2 amended by s. 2 of Act 79 of 1971 (wef 14 July 1971) and by s. 35 (1) of Act 47 of 1997 (wef 1 July 1999) and substituted by s.
2 of Act 20 of 2001 (wef 20 July 2001).]

2A Designation by Minister of service points and of posts of persons to exercise functions on behalf of Master
(1) The Minister may designate posts in, or additional to, the fixed establishment of the Department of Justice and
Constitutional Development for the purpose of this section.
(2) Persons appointed to, or acting in, posts which have been designated by the Minister, must exercise the powers and
perform the duties delegated to them on behalf of, and under the direction of, the Master.
(3) The Minister may designate places within the area of jurisdiction of a Master as service points where the powers are
exercised and the duties are performed on behalf of the Master in terms of subsection (2).
(4) The Minister may delegate any power conferred on him or her in terms of this section to the Director-General: Justice
and Constitutional Development or to a person in the Department holding the rank of a deputy Director-General.
[S. 2A inserted by s. 1 of Act 47 of 2002.]

3 Master's office to be at seat of High Court

(1) Each Master shall, subject to subsection (2), have an office at the seat of the High Court in respect of whose area of
jurisdiction he or she has been appointed.
(2) If a person has been appointed as Master in respect of the area of jurisdiction of more than one High Court, the
Minister-
(a) shall specify the seat of the High Court at which the Master concerned shall have an office; and
(b) may designate one or more places, within the area of jurisdiction in respect of which that Master has been
appointed, where sub-offices of that Master may be established.
(3) The Minister may direct that a person who has been appointed as Deputy Master or Assistant Master shall be the head
of a sub-office referred to in subsection (2) and he or she shall exercise the powers, perform the functions and carry out the
duties conferred upon, assigned to or imposed upon him or her by or under this Act or any other law, subject to the control,
direction and supervision of the Master of the High Court concerned.
[S. 3 amended by s. 20 of Act 15 of 1969 (wef 1 May 1969) and substituted by s. 3 of Act 20 of 2001 (wef 20 July 2001).]

4 Jurisdiction of Masters
(1) In respect of the estate of a deceased person, or of any portion thereof, jurisdiction shall lie-
(a) in the case of a deceased person who was, at the date of his or her death, ordinarily resident within the area of
jurisdiction of a High Court, with the Master appointed in respect of that area; and
[Para. (a) substituted by s. 4 (a) of Act 20 of 2001 (wef 20 July 2001).]
(b) in the case of a deceased person who was not at that date so resident, with the Master to whom application is
© 2025 J uta and Com pany (P ty) Ltd. Downloaded: T hu May 29 2025 10:26:54 GMT +0200 (S outh A fric a S tandard T im e)
 made to grant letters of executorship or to sign and seal any such letters already granted in respect of the estate
concerned:
Provided that on written application by any person having an interest in a deceased estate, a Master who would otherwise
have no jurisdiction in respect of that estate may, with the consent of the Master who has such jurisdiction, assume
jurisdiction in respect of that estate.
[Sub-s. (1) amended by s. 26 (1) of Act 57 of 1988 (wef 31 March 1989), by s. 2 (a) of Act 47 of 2002 and by s. 8 of Act 11 of 2009
(wef 20 September 2010).]
(1A) ......
[Sub-s. (1A) inserted by s. 2 (b) of Act 47 of 2002 and deleted by s. 8 of Act 11 of 2009 (wef 20 September 2010).]
(2) In respect of the property belonging to a minor, including property of a minor governed by the principles of customary
law, or property belonging to a person under curatorship or to be placed under curatorship, jurisdiction shall lie-
(a) in the case of any such person who is ordinarily resident within the area of jurisdiction of a High Court, with the
Master appointed in respect of that area; and
(b) in the case of any such person who is not so resident, with the Master appointed in respect of any such area in
which is situate the greater or greatest portion of the property of that person:
Provided that-
(i) a Master who has exercised jurisdiction under paragraph (a) or (b) shall continue to have jurisdiction
notwithstanding any change in the ordinary residence of the person concerned or in the situation of the greater or
greatest portion of his or her property; and
(ii) in the case of any mentally ill person who under the Mental Health Act, 1973 (Act 18 of 1973), has been received
or is detained in any place, jurisdiction shall lie with the Master who, immediately prior to such reception or
detention, had jurisdiction in respect of his or her property under paragraph (a) or (b).
[Sub-s. (2) amended by s. 1 of Act 86 of 1983 (wef 6 July 1983) and by s. 4 (b) of Act 20 of 2001 (wef 20 July 2001) and substituted
by s. 2 of Act 28 of 2005 (wef 12 April 2006).]
(3) No act performed by a Master in the bona fide belief that he has jurisdiction shall be invalid merely on the ground that it
should have been performed by another Master.
(4) If more than one Master has in such belief exercised jurisdiction in respect of the same estate or property, that estate
or property shall, without prejudice to the validity of any act already performed by or under the authority of any other Master,
as soon as it becomes known to the Masters concerned, be liquidated, distributed or administered as the case may be, under
the supervision of the Master who first exercised such jurisdiction, and any appointment made and any grant, signing and
sealing or endorsement of letters of executorship, tutorship or curatorship, by any other Master in respect of that estate or
property, shall thereupon be cancelled by such other Master.
[Sub-s. (4) amended by s. 26 (1) of Act 57 of 1988 (wef 31 March 1989).]

5 Records of Master's office, etc

(1) Each Master shall, subject to the provisions of regulations made under section 103, preserve of record in his office all
original wills, copies of wills certified in terms of section 14 (2), written instruments, death notices, inventories and accounts
lodged at his office under the provisions of this Act or any prior law under which any such documents were lodged at the
office of the Master, Orphan Master or registrar of deeds in the province concerned, and such other documents lodged at his
office as the Master may determine.
[Sub-s. (1) substituted by s. 2 of Act 54 of 1970 (wef 1 April 1972) and amended by s. 1 of Act 49 of 1996 (wef 4 October 1996).]
(2) Any person may at any time during office hours inspect any such document (except, during the lifetime of the person
who executed it, a will lodged with the Master under section fifteen of the Administration of Estates Act, 1913 (Act 24 of
1913)), and make or obtain a copy thereof or an extract therefrom, on payment of the fees prescribed in respect thereof:
Provided that any executor, trustee, tutor or curator, or his surety, may inspect any such document or cause it to be
inspected without payment of any fee.
[Proviso to sub-s. (2) substituted by s. 26 (1) of Act 57 of 1988 (wef 31 March 1989).]

6 Appraisers for the valuation of property

(1) The Minister or any officer of the Department of Justice with the rank of director, or an equivalent or higher rank,
delegated thereto in writing by the Minister may from time to time appoint for any area specified by the Minister or the
delegated officer such and so many persons as the Minister or the delegated officer thinks fit, to be appraisers for the
valuation of property for the purposes of this Act, and may at any time revoke any appointments so made.
[Sub-s. (1) substituted by s. 3 of Act 26 of 1999 (wef 28 April 1999).]
(2) Every person so appointed shall take an oath before a justice of the peace or commissioner of oaths that he will
appraise all such properties as may be submitted to his valuation according to the true valuation thereof and to the best of his
skill and knowledge.
(3) Any appraiser appointed under the corresponding provision of the Administration of Estates Act, 1913 (Act 24 of 1913),
or of any law repealed by that Act, and holding office at the commencement of this Act, shall be deemed to have been
appointed under this section, and it shall not be necessary for him, if he has already taken an oath, to take any further oath
under this section.
(4) No appraiser shall act in connection with any property in which or in the valuation of which-
(a) he or his spouse or partner has any pecuniary interest other than his remuneration as appraiser; or
(b) his principal or employer or any person related to him within the third degree has any pecuniary interest.
(5) Every appraiser shall, in respect of every appraisement made by him, be entitled to a reasonable remuneration which
shall be assessed according to a prescribed tariff of fees, and shall in case of a dispute regarding the correctness thereof
submit his account to the Master for taxation.
[Sub-s. (5) substituted by s. 2 of Act 86 of 1983 (wef 6 July 1983).]

CHAPTER II
DECEASED ESTATES (ss 7-56)
7 Death notices
(1) Whenever any person dies within the Republic leaving any property or any document being or purporting to be a will
© 2025 J uta and Com pany (P ty) Ltd. Downloaded: T hu May 29 2025 10:26:54 GMT +0200 (S outh A fric a S tandard T im e)
 therein-
(a) the surviving spouse of such person or more than one surviving spouse jointly, or if there is no surviving spouse, his
or her nearest relative or connection residing in the district in which the death has taken place, shall within
fourteen days thereafter give a notice of death substantially in the prescribed form, or cause such a notice to be
given to the Master; and
[Para. (a) substituted by s. 8 of Act 11 of 2009 (wef 20 September 2010).]
(b) the person who at or immediately after the death has the control of the premises at which the death occurs shall,
unless a notice under paragraph (a) has to his knowledge already been given, within fourteen days after the death,
report the death or cause the death to be reported to the Master.
(2) Whenever any person dies outside the Republic leaving any property or any document being or purporting to be a will
therein, any person within the Republic having possession or control of any such property or document, shall, within fourteen
days after the death has come to his knowledge, report the death to the Master who shall take such steps as may be
necessary and practicable to obtain a correct death notice.
(3) The Master may by written notice require any person who may, in his opinion, be able to furnish the information
required-
(a) if no death notice has been given or obtained, to submit to him within a period specified in the notice, a death
notice substantially in the prescribed form; and
(b) if a death notice has been given or obtained or has been submitted under paragraph (a) and the Master desires any
further information, to answer in writing to the best of his knowledge, within a period so specified, such questions
as may be set forth in the notice.
(4) If the person signing any death notice was not present at the death, or did not identify the deceased after death, such
person shall furnish the Master with proof of the death.
[Sub-s. (4) substituted by s. 3 of Act 86 of 1983 (wef 6 July 1983).]

8 Transmission or delivery of wills to Master and registration thereof

(1) Any person who has any document being or purporting to be a will in his possession at the time of or at any time after
the death of any person who executed such document, shall, as soon as the death comes to his knowledge, transmit or deliver
such document to the Master.
(2) Every person shall, at the expense of the estate and when required by the Master to do so, transmit the original minute
of any notarial will passed before him or in his possession, to the Master, and shall at the same time file a certified copy
thereof in his protocol and endorse thereon that the original has been transmitted to the Master.
(3) Any such document which has been received by the Master, shall be registered by him in a register of estates, and he
shall cause any such document which is closed to be opened for the purpose of such registration.
(4) If it appears to the Master that any such document, being or purporting to be a will, is for any reason invalid, he may,
notwithstanding registration thereof in terms of subsection (3), refuse to accept it for the purposes of this Act until the
validity thereof has been determined by the Court.
(4A) In taking a decision concerning the acceptance of a will for the purposes of this Act, the Master shall take into
account the revocation of a will by a later will, but not the common law presumptions concerning the revocation of a will.
[Sub-s. (4A) inserted by s. 12 of Act 43 of 1992 (wef 1 October 1992).]
(4B) The Master may for the purposes of this Act also accept a duplicate original will.
[Sub-s. (4B) inserted by s. 12 of Act 43 of 1992 (wef 1 October 1992) and substituted by s. 10 of Act 104 of 1996 (wef 14 February
1997).]
(5) If the Master is satisfied that the person who executed any will transmitted or delivered to him in terms of subsection
(1), has not left any property in the Republic, he may release such will to any person lawfully requiring it for the purpose of
liquidating and distributing the estate of the deceased person outside the Republic.

9 Inventories
(1) If any person dies within the Republic or if any person ordinarily resident in the Republic at the time of his or her death
dies outside the Republic leaving any property therein, the surviving spouse of such person or more than one surviving spouse
jointly, or if there is no surviving spouse, his or her nearest relative or connection residing in the district in which such person
was ordinarily resident at the time of his or her death, shall, within fourteen days after the death or within such further period
as the Master may allow-
(a) make an inventory in the prescribed form, in the presence of such persons having an interest in the estate as heirs
as may attend, of all property known by him to have belonged, at the time of the death-
(i) to the deceased; or
(ii) in the case of the death of one of two or more spouses married in community of property, to the joint
estate of the deceased and such surviving spouse; or
(iii) in the case of the death of one of two or more persons referred to in section thirty-seven, to the massed
estate concerned;
(b) subscribe such inventory in his own hand and endorse thereon the names and addresses of the persons in whose
presence it was made; and
(c) deliver or transmit such inventory to the Master.
[Sub-s. (1) amended by s. 8 of Act 11 of 2009 (wef 20 September 2010).]
(2) The Master may at any time, notwithstanding the provisions of subsection (1), by written notice-
(a) require any person to make, in the presence of such persons referred to in paragraph (a) of the said subsection as
may attend, to subscribe and endorse as provided in paragraph (b) of the said subsection and to deliver or transmit
to him, within the period specified in the notice, an inventory in the prescribed form of all property known by such
person to have belonged at the time of the death-
(i) to the deceased; or
(ii) in the case of the death of one of two spouses married in community of property, to the joint estate of
the deceased and the surviving spouse; or
(iii) in the case of the death of one of two or more persons referred to in section thirty-seven, to the massed
estate concerned;
© 2025 J uta and Com pany (P ty) Ltd. Downloaded: T hu May 29 2025 10:26:54 GMT +0200 (S outh A fric a S tandard T im e)
 (b) require any person who at or immediately after the death had control of the premises where the death occurred or
of any premises where the deceased was living or staying or carrying on any business at the time of his death, to
make, in the presence of the said persons, to subscribe and endorse as provided in paragraph (b) of the said
subsection, and to deliver or transmit to him, within the period specified in the notice, an inventory in the
prescribed form of all the property known by him to have been in the possession of the deceased upon the said
premises at the time of his death.
(3) Any person required by subsection (1) or under paragraph (a) of subsection (2) to make an inventory shall include
therein a list specifying-
(a) all immovable property registered in the name of the deceased or in which he knows that the deceased had any
interest at the date of his death; and
(b) all particulars known to such person, concerning any such property or interest.

10 ......
[S. 10 repealed by s. 1 of Act 12 of 1984 (wef 7 March 1984).]

11 Temporary custody of property in deceased estates

(1) Any person who at or immediately after the death of any person has the possession or custody of any property, book or
document, which belonged to or was in the possession or custody of such deceased person at the time of his death-
(a) shall, immediately after the death, report the particulars of such property, book or document to the Master and
may open any such document which is closed for the purpose of ascertaining whether it is or purports to be a will;
(b) shall, unless the Court or the Master otherwise directs, retain the possession or custody of such property, book or
document, other than a document being or purporting to be a will, until an interim curator or an executor of the
estate has been appointed or the Master has directed any person to liquidate and distribute the estate: Provided
that the provisions of this paragraph shall not prevent the disposal of any such property for the bona fide purpose
of providing a suitable funeral for the deceased or of providing for the subsistence of his family or household or the
safe custody or preservation of any part of such property;
(c) shall, upon written demand by the interim curator, executor or person directed to liquidate and distribute the
estate, surrender any such property, book or document in his possession or custody when the demand is made,
into the custody or control of such executor, curator or person: Provided that the provisions of this paragraph shall
not affect the right of any person to remain in possession of any such property, book or document under any
contract, right or retention or attachment.
(2) Any person who fails to comply with the provisions of paragraph (b) of subsection (1) shall, apart from any penalty or
other liability he may incur thereby, be liable for any estate duties payable in respect of the property concerned.
12 Appointment of interim curator
(1) The Master may appoint an interim curator to take any estate into his custody until letters of executorship have been
granted or signed and sealed, or a person has been directed to liquidate and distribute the estate.
(2) Every person to be so appointed shall, before a certificate of appointment is issued to him, find security to the
satisfaction of the Master in an amount determined by the Master for the proper performance of his functions.
(3) An interim curator may, if specially authorized thereto by the Master-
(a) collect any debt and sell or dispose of any movable property in the estate, wherever situate within the Republic;
(b) subject to any law which may be applicable, carry on any business or undertaking of the deceased; and
(c) release such money and such property out of the estate as in his opinion are sufficient to provide for the
subsistence of the deceased's family or household.
[Sub-s. (3) substituted by s. 1 of Act 63 of 1990 (wef 29 June 1990).]
(4) If any interim curator is authorized under subsection (3) to carry on any business or undertaking he shall not, without
the special authority of the Master, purchase any goods which he may require for that business or undertaking otherwise than
for cash and out of the takings of that business or undertaking.
(5) The reference in section 118 (1) of the Liquor Act, 1989 (Act 27 of 1989), to a curator, shall include a reference to an
interim curator appointed under subsection (1), who has under subsection (3) been authorized to carry on the business of the
licensee or person referred to in the said sections.
[Sub-s. (5) substituted by s. 3 of Act 54 of 1970 (wef 1 April 1972), amended by s. 1 of Act 49 of 1996 (wef 4 October 1996) and
substituted by s. 5 (a) of Act 20 of 2001 (wef 20 July 2001).]
(6) An interim curator shall account for the property in respect of which he has been appointed, in such manner as the
Master may direct.
(7) Sections 23 (3), (4) and (5), 26, 28, 36, 46 and 54 (1) (b) (ii) shall with the necessary changes apply with reference to
interim curators.
[Sub-s. (7) substituted by s. 5 (b) of Act 20 of 2001 (wef 20 July 2001).]

13 Deceased estates not to be liquidated or distributed without letters of executorship or direction by Master
(1) No person shall liquidate or distribute the estate of any deceased person, except under letters of executorship granted
or signed and sealed under this Act, or under an endorsement made under section fifteen, or in pursuance of a direction by a
Master.
(2) No letters of executorship shall be granted or signed and sealed and no endorsement under section fifteen shall be made
to or at the instance or in favour of any person who is by any law prohibited from liquidating or distributing the estate of any
deceased person.
(3) The provisions of subsection (2) shall not apply to any person nominated as executor by the will of a person who dies
before the first day of July, 1966.
14 Letters of executorship to executors testamentary
(1) The Master shall, subject to subsection (2) and sections 16 and 22, on the written application of any person who-
(a) has been nominated as executor by any deceased person by a will which has been registered and accepted in the
office of the Master; and
© 2025 J uta and Com pany (P ty) Ltd. Downloaded: T hu May 29 2025 10:26:54 GMT +0200 (S outh A fric a S tandard T im e)
 (b) is not incapacitated from being an executor of the estate of the deceased and has complied with the provisions of
this Act,
grant letters of executorship to such person.
[Sub-s. (1) amended by s. 6 of Act 20 of 2001 (wef 20 July 2001).]
(2) For the purposes of paragraph (a) of subsection (1), the Master may-
(a) if the will of any deceased person is not in the Republic, register and accept a copy thereof certified by a
competent public authority in the country or territory in which such will is; or
(b) if the will is also the will of any other deceased person and has been registered and accepted by any other Master,
register and accept a copy thereof certified by such Master.
15 Endorsement of appointment of assumed executors on letters of executorship
(1) The Master shall, subject to subsection (2) and sections 16 and 22-
(a) on the written application of any person who has been duly nominated as an assumed executor, is not
incapacitated from being an executor of the estate of the deceased and has complied with the provisions of this
Act; and
(b) on production of the deed of assumption duly signed by the person so nominated and the executor who has so
nominated him,
endorse the appointment of such person as assumed executor on the letters of executorship granted to the executor
testamentary.
[Sub-s. (1) amended by s. 7 of Act 20 of 2001 (wef 20 July 2001).]
(2) No endorsement under subsection (1) shall be made after the executor vested with the power of assumption, of if there
are two or more executors jointly vested with the said power, after every such executor has for any reason ceased to be
executor.
(3) The appointment of any person in terms of subsection (1) shall not be affected by the subsequent incapacity or death
of the executor by whom he was assumed.
16 Letters of executorship and endorsements to or in favour of corporations
If any person referred to in subsection (1) of section fourteen or in subsection (1) of section fifteen is a corporation, the
relevant letters of executorship or endorsement, as the case may be, shall be granted or made-
(a) to or in favour of any person who is an officer or director of the corporation and has been nominated by the
testator or, if the testator has not nominated any person, by the corporation; and
(b) in the event of the death, resignation or dismissal of such person, or of his vacating for any reason the office with
reference to which he has been so nominated, to or in favour of his successor in office so nominated,
for whose acts and omissions as executor the corporation accepts liability.

17 ......
[S. 17 repealed by s. 16 of Act 132 of 1993 (wef 1 December 1993).]

18 Proceedings on failure of nomination of executors or on death, incapacity or refusal to act, etc

(1) The Master shall, subject to the provisions of subsections (3), (5) and (6)-
(a) if any person has died without having by will nominated any person to be his executor; or
(b) if the whereabouts of any person so nominated to be sole executor or of all the persons so nominated to be
executors are unknown, or if such person or all such persons are dead or refuse or are incapacitated to act as
executors or when called upon by the Master by notice in writing to take out letters of executorship within a period
specified in the notice, fail to take out such letters within that period or within such further period as the Master
may allow; or
(c) if, in the case of two or more persons being so nominated to be executors, the whereabouts of one or some of
them are unknown, or one or some of them are dead or refuse or are incapacitated to act as executors or when so
called upon by the Master fail so to take out letters of executorship, and in the interests of the estate, one or
more executors should be joined with the remaining executor or executors; or
(d) if the executors in any estate are at any time less than the number required by the will of the testator to form a
quorum; or
(e) if any person who is the sole executor or all the persons who are executors of any estate, cease for any reason to
be executors thereof; or
(f) if, in the case of two or more persons who are the executors of any estate, one or some of them cease to be
executors thereof, and in the interests of the estate, one or more executors should be joined with the remaining
executor or executors,
appoint and grant letters of executorship to such person or persons whom he may deem fit and proper to be executor or
executors of the estate of the deceased, or, if he deems it necessary or expedient, by notice published in the Gazette and in
such other manner as in his opinion is best calculated to bring it to the attention of the persons concerned, call upon the
surviving spouse (if any), the heirs of the deceased and all persons having claims against the estate, to attend before him or,
if more expedient, before any other Master or any magistrate at a time and place specified in the notice, for the purpose of
recommending to the Master for appointment as executor or executors, a person or a specified number of persons.
[Sub-s. (1) amended by s. 4 (a) and (b) of Act 86 of 1983 (wef 6 July 1983).]
(2) If the Master has published a notice under subsection (1) he shall, on receipt of the recommendation in question or
when it appears that the persons concerned have failed to make any recommendation, subject to the provisions of subsection
(3) and sections 19, 22 and 23, unless it appears to him to be necessary or expedient to postpone the appointment and to
publish another notice under subsection (1), appoint and grant letters of executorship to such person or persons as he deems
fit and proper to be executor or executors of the estate of the deceased.
[Sub-s. (2) substituted by s. 4 (c) of Act 86 of 1983 (wef 6 July 1983).]
(3) If the value of any estate does not exceed the amount 3 determined by the Minister by notice in the Gazette, the
Master may dispense with the appointment of an executor and give directions as to the manner in which any such estate shall
be liquidated and distributed.
© 2025 J uta and Com pany (P ty) Ltd. Downloaded: T hu May 29 2025 10:26:54 GMT +0200 (S outh A fric a S tandard T im e)
 [Sub-s. (3) substituted by s. 1 (a) of Act 15 of 1978 (wef 15 March 1978), by s. 1 of Act 90 of 1981 (wef 28 October 1981), by s. 4 (d)
of Act 86 of 1983 (wef 6 July 1983) and by s. 2 of Act 63 of 1990 (wef 1 July 1991).]
(4) ......
[Sub-s. (4) substituted by s. 1 (b) of Act 15 of 1978 (wef 15 March 1978) and deleted by s. 4 (e) of Act 86 of 1983 (wef 6 July 1983).]
(5) The Master may at any time-
(a) if, in the case of two or more persons-
(i) who have been nominated by will to be executors, the whereabouts of one or some of them are unknown,
or one or some of them are dead or refuse or are incapacitated to act as executors, or when called upon
by the Master by notice in writing to take out letters of executorship within a period specified in the
notice, fail to take out such letters within that period or within such further period as the Master may
allow; or
(ii) who are the executors in any estate, one or some of them cease to be executors thereof,
grant letters of executorship to the remaining executor or executors, or authorize the remaining executor or
executors to liquidate and distribute the estate, as the case may be; or
(b) if after the discharge of any executor it appears that there is property in the estate which has not been distributed
by such executor, appoint and grant letters of executorship to such person as he deems fit and proper to liquidate
and distribute such property.
[Sub-s. (5) amended by s. 4 (f) of Act 86 of 1983 (wef 6 July 1983).]
(6) Nothing in this section contained shall authorize the Master to grant letters of executorship to any person who is legally
incapacitated to act as executor of the estate of the deceased.
(7) The provisions of section sixteen shall mutatis mutandis apply with reference to the grant of letters of executorship
under this section.
3 R250 000 - GN R920 in GG 38238 of 24 November 2014

19 Competition for office of executor

If more than one person is nominated for recommendation to the Master, the Master shall, in making any appointment, give
preference to-
(a) the surviving spouse or his nominee; or
(b) if no surviving spouse is so nominated or the surviving spouse has not nominated any person, an heir or his
nominee; or
(c) if no heir is so nominated or no heir has nominated any person, a creditor or his nominee; or
(d) the tutor or curator of any heir or creditor so nominated who is a minor or a person under curatorship, in the place
of such heir or creditor:
Provided that the Master may-
(i) join any of the said persons as executor with any other of them; or
(ii) if there is any good reason therefor, pass by any or all of the said persons.
[S. 19 amended by s. 5 of Act 86 of 1983 (wef 6 July 1983).]

20 Application of section 21 to foreign letters of executorship

(1) The Minister may by notice in the Gazette declare that the provisions of section twenty-one shall, as from the date
fixed by such notice or during a period specified in such notice, apply to letters of executorship granted in any State so
specified, and may by like notice withdraw or amend any such notice.
[Sub-s. (1) amended by ss. 46 and 47 of Act 97 of 1986 (wef 3 October 1986).]
(2) The provisions of the said section applying to letters of executorship granted in any State, shall apply also to letters of
executorship granted by any consular court of that State.
(3) Any proclamation issued under section forty of the Administration of Estates Act, 1913 (Act 24 of 1913), shall be
deemed to have been issued under subsection (1).

21 Sealing and signing of letters granted in a State

Whenever letters of executorship granted in any State and authenticated as provided in the rules made under section 6 (1)
(i) of the Rules Board for Courts of Law Act, 1985 (Act 107 of 1985), are produced to or lodged with the Master by the person
in whose favour those letters have been granted or his or her duly authorized agent, those letters may, subject to sections 22
and 23, be signed by the Master and sealed with his or her seal of office, and such person shall thereupon with respect to the
whole estate of the deceased situate in the Republic, for the purposes of this Act be deemed to be an executor to whom
letters of executorship have been granted by the Master: Provided that before any such letters are signed and sealed a duly
certified and authenticated copy of the will (if any) of the deceased and an inventory of all property known to belong to him
within the Republic shall be lodged with the Master.
[S. 21 amended by s. 8 of Act 20 of 2001 (wef 20 July 2001).]

22 The Master may refuse to grant, endorse or sign and seal letters of executorship in certain cases
(1) If it appears to the Master or if any person having an interest in the estate lodges with the Master in writing an
objection that the nomination of any person as executor testamentary or assumed executor is or should be declared invalid,
letters of executorship or an endorsement, as the case may be, may be refused by the Master until-
(a) the validity of such nomination has been determined by the Court; or
(b) the objection has been withdrawn; or
(c) the person objecting has had a period of fourteen days after such refusal or such further period as the Court may
allow, to apply to the Court for an order restraining the grant of letters of executorship, or the making of the
endorsement, as the case may be.
(2) The Master may-
(a) if any person to whom letters of executorship are to be granted or in whose favour an endorsement is to be made
© 2025 J uta and Com pany (P ty) Ltd. Downloaded: T hu May 29 2025 10:26:54 GMT +0200 (S outh A fric a S tandard T im e)
 under section fifteen, or at whose instance letters of executorship are to be signed and sealed under section
twenty-one, resides or is outside the Republic and has not chosen domicilium citandi et executandi in the Republic;
or
(b) if any such person could, if he is appointed as executor, be removed from his office under subparagraph (ii), (iii) or
(iv) of paragraph (a) of subsection (1) of section fifty-four or subparagraph (iii) of paragraph (b) of that
subsection; or
(c) if any such person fails to satisfy the Master by a declaration under oath that letters of executorship have not
already been granted or signed and sealed by any other Master in the Republic,
refuse to grant letters of executorship or to make the endorsement or to sign and seal the letters of executorship, as the case
may be.

23 Security for liquidation and distribution

(1) Subject to the provisions of section twenty-five, every person who has not been nominated by will to be an executor
shall, before letters of executorship are granted, or signed and sealed, and thereafter as the Master may require, find security
to the satisfaction of the Master in an amount determined by the Master for the proper performance of his functions: Provided
that if such person is a parent, spouse or child of the deceased, he shall not be required to furnish security unless the Master
specially directs that he shall do so.
(2) Subject to the provisions of section twenty-five, every person nominated by will to be an executor and every person to
be appointed assumed executor shall be under the like obligation of finding security unless-
(a) he is the parent, child or surviving spouse of the testator or has been assumed by such parent, child or spouse; or
(b) he has been nominated by will executed before the first day of October, 1913, or assumed by the person so
nominated, and has not been directed by the will to find security; or
(c) he has been nominated by will executed after the first day of October, 1913, or assumed by the person so
nominated, and the Master has in such will been directed to dispense with such security; or
(d) the Court shall otherwise direct:
Provided that if the estate of any such person has been sequestrated or if he has committed an act of insolvency or is or
resides or is about to reside outside the Republic, or if there is any good reason therefor, the Master may, notwithstanding the
provisions of paragraph (a), (b) or (c), refuse to grant or to sign and seal letters of executorship or to make any endorsement
under section fifteen until he finds such security.
(3) The Master may by notice in writing require any executor (including any executor who would not otherwise be under any
obligation of finding security) whose estate or whose surety's estate has been sequestrated, or who or whose surety has
committed an act of insolvency, or who is about to go or has gone to reside outside the Republic, to find, within a period
specified in the notice, security or additional security, as the case may be, to the satisfaction of the Master in an amount
determined by the Master, for the proper performance of his functions.
(4) The Master shall allow the reasonable costs of finding security to be paid out of the estate.
(5) If any default is made by any executor in the proper performance of his functions, the Master may enforce the security
and recover from such executor or his sureties the loss to the estate.

24 Reduction of security given by executors

If any executor who has given security to the Master for the proper performance of his functions, has accounted to the
satisfaction of the Master for any property, the value of which was taken into consideration when the amount of such security
was assessed, the Master may reduce the amount of the security to an amount which would, in his opinion, be sufficient to
cover the value of the property which such executor has been appointed to liquidate and distribute, and which has not been
so accounted for.

25 Estates of persons who upon their death are not resident in the Republic and do not own any property other than
movable property in the Republic
(1) Upon the death of any person who is neither ordinarily resident within the Republic nor the owner of any property
therein other than movable property, the Master may, subject to the provisions of subsection (2)-
(a) without observing the usual procedure or requiring security-
(i) sign and seal letters of executorship produced to or lodged with him under section 21; or
(ii) if no such letters are produced or lodged, appoint an executor to liquidate and distribute the estate, or
direct the manner in which the estate shall be liquidated and distributed; and
(b) by writing under his hand and subject to such conditions as he may determine, exempt the executor from
compliance with the provisions of section 35.
(2) The Master shall not exercise his powers under subsection (1) unless-
(a) an affidavit made by such person and containing such particulars as may be prescribed has been lodged with him in
the place of the documents required in terms of the proviso to section 21;
(b) the estate duty payable in respect of the said movable property has been paid or the payment thereof has been
secured to the satisfaction of the proper authority; and
(c) he is satisfied that no person in the Republic will be prejudiced.
[S. 25 substituted by s. 2 of Act 12 of 1984 (wef 7 March 1984).]

26 Executor charged with custody and control of property in estate

(1) Immediately after letters of executorship have been granted to him an executor shall take into his custody or under his
control all the property, books and documents in the estate and not in the possession of any person who claims to be entitled
to retain it under any contract, right of retention or attachment.
(1A) The executor may before the account has lain open for inspection in terms of section 35 (4), with the consent of the
Master release such amount of money and such property out of the estate as in the executor's opinion are sufficient to
provide for the subsistence of the deceased's family or household.
[Sub-s. (1A) inserted by s. 3 of Act 63 of 1990 (wef 29 June 1990).]
(2) If the executor has reason to believe that any such property, book or document is concealed or otherwise unlawfully
© 2025 J uta and Com pany (P ty) Ltd. Downloaded: T hu May 29 2025 10:26:54 GMT +0200 (S outh A fric a S tandard T im e)
 withheld from him, he may apply to the magistrate having jurisdiction for a search warrant mentioned in subsection (3).
(3) If it appears to a magistrate to whom such application is made, from a statement made upon oath, that there are
reasonable grounds for suspecting that any property, book or document in any deceased estate is concealed upon any person
or at any place or upon or in any vehicle or vessel or receptacle of any nature, or is otherwise unlawfully withheld from the
executor concerned, within the area of the magistrate's jurisdiction, he may issue a warrant to search for and take possession
of that property, book or document.
(4) Such a warrant shall be executed in like manner as a warrant to search for stolen property, and the person executing
the warrant shall deliver any article seized thereunder to the executor concerned.

27 Inventories by executors and valuation at instance of Master

(1) An executor who has been ordered thereto by the Master or who in terms of section 23 was required to find security,
shall-
(a) within thirty days after letters of executorship have been granted to him, or within such further period or periods as
the Master may allow, lodge with the Master an inventory in the prescribed form signed by him in person showing
the estimated value of all property in the estate; and
(b) thereafter, whenever he comes to know of any such property which is not mentioned in any inventory lodged by
him with the Master, within fourteen days after he has come to know of such property, or within such further
period as the Master may allow, lodge with the Master an additional inventory so signed by him showing the
estimated value thereof.
[Sub-s. (1) substituted by s. 6 (a) of Act 86 of 1983 (wef 6 July 1983).]
(2) If in any inventory lodged with the Master in terms of section 9 or subsection (1) of this section, any estimate has been
made of the value of any property which the Master has reason to believe is not a reasonably correct estimate thereof, the
Master may, at the expense of the estate, order that property to be appraised by an appraiser or any other person approved
by the Master.
[Sub-s. (2) substituted by s. 6 (b) of Act 86 of 1983 (wef 6 July 1983).]
(3) ......
[Sub-s. (3) deleted by s. 6 (c) of Act 86 of 1983 (wef 6 July 1983).]

28 Banking accounts
(1) An executor or a person appointed in terms of section 18-
(a) shall, unless the Master otherwise directs, as soon as he or she has in hand moneys in the estate in excess of an
amount determined by the Chief Master, by directive, from time to time, open a transactional account, or the type
of account as directed from time to time by the Chief Master by directive, in the name of the estate with a bank in
the Republic and shall deposit therein the moneys which he or she has in hand and such other moneys as he or she
may from time to time receive for the estate;
(b) may open a savings account in the name of the estate with a bank and may transfer into that account so much of
the moneys deposited in the account referred to in paragraph (a) as is not immediately required for the payment of
any claim against the estate; and
(c) may place so much of the moneys deposited in the account referred to in paragraph (a) as is not immediately
required for the payment of any claim against the estate on interest-bearing deposit with a bank in the Republic.
[Sub-s. (1) substituted by s. 7 (a) of Act 86 of 1983 (wef 6 July 1983), by s. 9 (a) of Act 20 of 2001 (wef 20 July 2001) and by s. 3 (a)
of Act 15 of 2023 (wef 3 April 2024).]
(2) Every executor shall whenever required by the Master to do so, notify the Master in writing of the bank and the office
or branch thereof with which he or she has opened an account referred to in subsection (1), and furnish the Master with a
bank statement or other sufficient evidence of the position of the account.
[Sub-s. (2) substituted by s. 9 (b) of Act 20 of 2001 (wef 20 July 2001).]
(3) No executor who in compliance with a request of the Master under subsection (2), has notified the Master of the office
or branch of the bank with which he or she has opened an account referred to in subsection (1) shall transfer any such
account from any such office or branch to any other such office or branch, except after written notice to the Master.
[Sub-s. (3) substituted by s. 7 (b) of Act 86 of 1983 (wef 6 July 1983) and by s. 9 (c) of Act 20 of 2001 (wef 20 July 2001).]
(4) All payments made from an account referred to in subsection (1) (a) must-
(a) be made by the executor or his or her duly authorised agent or a person appointed in terms of section 18, as the
case may be;
(b) identify the payee, the amount paid and the cause of payment;
(c) identify the account of the payee in respect of an electronic transfer of payment; and
(d) contain relevant information to identify the estate and any such additional information as directed by the Master.
[Sub-s. (4) substituted by s. 3 (b) of Act 15 of 2023 (wef 3 April 2024).]
(5) The Master and any surety of the executor shall have the same right to information in regard to any such account as
the executor himself or herself possesses, and may examine all vouchers in relation thereto, whether in the hands of the bank
or of the executor.
[Sub-s. (5) substituted by s. 9 (d) of Act 20 of 2001 (wef 20 July 2001).]
(6) The Master may in writing direct the manager of any office or branch with which an account has been opened under
subsection (1), to refuse, except with the consent of the Master, any further withdrawals of money from that account or to
pay over into the guardian's fund all moneys standing to the credit of the account at the time of the receipt, by the said
manager, of that direction, and all moneys which may thereafter be paid into that account, and shall notify the executor of
any such direction.
[S. 28 substituted by s. 3 of Act 79 of 1971 (wef 14 July 1971).]

29 Notice by executors to lodge claims

(1) Every executor shall, as soon as may be after letters of executorship have been granted to him, cause a notice to be
published in the Gazette and in one or more newspapers circulating in the district in which the deceased ordinarily resided at
the time of his death and, if at any time within the period of twelve months immediately preceding the date of his death he so
resided in any other district, also in one or more newspapers circulating in that other district, or if he was not ordinarily so
resident in any district in the Republic, in one or more newspapers circulating in a district where the deceased owned property,
© 2025 J uta and Com pany (P ty) Ltd. Downloaded: T hu May 29 2025 10:26:54 GMT +0200 (S outh A fric a S tandard T im e)
 calling upon all persons having claims against his estate to lodge such claims with the executor within such period (not being
less than thirty days or more than three months) from the date of the latest publication of the notice as may be specified
therein.
[Sub-s. (1) amended by s. 2 of Act 15 of 1978 (wef 15 March 1978) and by s. 8 of Act 86 of 1983 (wef 6 July 1983).]
(2) All claims which would be capable of proof in case of the insolvency of the estate may be lodged under subsection (1).

30 Restriction on sale in execution of property in deceased estates

No person charged with the execution of any writ or other process shall-
(a) before the expiry of the period specified in the notice referred to in section twenty-nine; or
(b) thereafter, unless, in the case of property of a value not exceeding R5 000, the Master or, in the case of any other
property, the Court otherwise directs,
[Para. (b) substituted by s. 3 of Act 15 of 1978 (wef 15 March 1978) and by s. 9 of Act 86 of 1983 (wef 6 July 1983).]
sell any property in the estate of any deceased person which has been attached whether before or after his death under such
writ or process: Provided that the foregoing provisions of this section shall not apply if such first-mentioned person could not
have known of the death of the deceased person.

31 Late claims
If any person fails to lodge his claim against any deceased estate before the expiry of the period specified in respect of that
estate under subsection (1) of section twenty-nine, he shall-
(a) if he lodges his claim thereafter and does not satisfy the Master that he has a reasonable excuse for the delay, be
liable for any costs payable out of the estate, in connection with the reframing of any account or otherwise, as a
result of the delay; and
(b) whether or not he lodges his claim thereafter, not be entitled in respect of his claim to demand restitution from any
other claimant of any moneys paid to such other claimant at any time or before he lodged his claim, as the case
may be, in pursuance of a valid claim against the estate.

32 Disputed claims
(1) If an executor disputes any claim against the estate, he may, by notice in writing-
(a) require the claimant to lodge, in support of his claim, within a period specified in the notice, an affidavit setting
forth such details of the claim as the executor may indicate in the notice; and
(b) with the consent of the Master, require the claimant or any other person who may in the opinion of the Master be
able to give material information in connection with the claim, to appear before the Master or any magistrate or
Master nominated by the Master, at a place and time stated in the notice, to be examined under oath in
connection with the claim.
(2) At an examination under paragraph (b) of subsection (1), the person concerned may be questioned by the magistrate or
Master before whom the examination takes place, and by the executor and any heir or the attorney or advocate acting on
behalf of the executor or any heir.
(3) If any claimant fails without reasonable excuse to comply with any notice under subsection (1), or having appeared in
answer to any such notice, refuses to take the oath or to submit to examination or to answer fully and satisfactorily any
lawful question put to him, his claim may be rejected by the executor.
(4) Any magistrate or Master before whom any such examination takes place shall take or cause to be taken a record
thereof and shall, at the request of the executor or of the claimant and at the expense of the estate, or of the claimant, as
the case may be, furnish the executor or claimant with a copy of such record.

33 Rejected claims
(1) If any executor rejects any claim against the estate, he shall forthwith notify the claimant in writing by registered post
and shall state in the notice his reasons for rejecting the claim.
(2) Any Court by which any claim against a deceased estate is adjudged in favour of a claimant may decline to grant the
claimant his costs against the estate if the Court is satisfied that the information given by the claimant to the executor was
insufficient or that the executor was justified in rejecting the claim under subsection (3) of section thirty-two.

34 Insolvent deceased estates

(1) On the expiry of the period specified in the notice referred to in section 29 the executor shall satisfy himself as to the
solvency of the estate and, if the estate is found to be insolvent then or any time before distribution under subsection (12) of
section 35, he shall forthwith by notice in writing (a copy of which he shall lodge with the Master) report the position of the
estate to the creditors, informing them that unless the majority in number and value of all the creditors instruct him in writing
within a period specified in the notice (not being less than fourteen days) to surrender the estate under the Insolvency Act,
1936 (Act 24 of 1936), he will proceed to realize the assets in the estate in accordance with the provisions of subsection (2):
Provided that-
(a) no creditor whose claim amounts to less than R1 000 shall be reckoned in number;
[Para. (a) substituted by s. 10 of Act 20 of 2001 (wef 20 July 2001).]
(b) any creditor holding any security which a trustee would under section 83 of the said Act have been authorized to
take over if the estate had been sequestrated, shall, if called upon to do so in writing by the executor, place a
value thereon within the period specified by the executor, and shall be reckoned in respect of the balance of his
claim which is, according to such valuation, unsecured; and
[Para. (b) amended by s. 3 (1) (a) of Act 12 of 1984 (wef 4 November 1985).]
(c) if any creditor fails to place a value on any such security within the said period, he shall not be reckoned as a
creditor for the purpose of this subsection.
(2) If after the expiry of the period specified in the notice under subsection (1) the executor has not in accordance with
such notice been directed to surrender the estate, he shall, after the creditors have been notified in writing, for a period not
being less than fourteen days, of the manner and conditions of the intended sale of the assets, sell the assets in the estate.
(3) A creditor may at any time before the sale of an asset lodge with the executor an objection to the intended sale of that
asset, and shall send a copy of that objection to the Master.
© 2025 J uta and Com pany (P ty) Ltd. Downloaded: T hu May 29 2025 10:26:54 GMT +0200 (S outh A fric a S tandard T im e)
 (4) After considering the objection, any comment the executor may have made regarding the objection and the further
particulars which the Master may have required, the Master shall order the executor to proceed with the sale or give any other
order regarding the sale of the asset as he thinks fit.
(5) In so far as a date of sequestration is relevant for the purposes of the distribution of an estate under this section, such
date shall be deemed to be the date immediately following the date on which the period specified in the notice given in respect
of the estate in question under subsection (1), has expired.
(6) If any creditor has under paragraph (b) of the proviso to subsection (1) placed a value on any security, the executor
may at any time within six weeks thereafter deal therewith mutatis mutandis in the manner provided in section 83 of the
Insolvency Act, 1936.
(7) (a) An executor shall, as soon as may be after the expiry of the period specified in a notice referred to in subsection
(1), but within-
(i) six months after letters of executorship have been granted to him; or
(ii) such further period as the Master may in any case allow,
submit to the Master an account in the prescribed form, supported by vouchers, of the liquidation and distribution of the
estate.
(b) Such account shall provide for the distribution of the proceeds in the order of preference prescribed under the
Insolvency Act, 1936, in the case of a sequestrated estate.
(7A) (a) If at any time after the account contemplated in subsection (7) was submitted to the Master, additional assets are
found in the estate and the account is not amended in terms of this section so as to provide for the application or distribution
of the proceeds of those assets, the executor shall in respect of those assets submit to the Master a supplementary account
in the prescribed form supported by vouchers.
(b) The provisions of subsection (7) (b) shall mutatis mutandis apply in respect of a supplementary account
contemplated in paragraph (a) of this subsection.
[Sub-s. (7A) inserted by s. 3 (1) (b) of Act 12 of 1984 (wef 4 November 1985).]
(8) The Master may at any time in any case in which he has exercised his powers under subsection (7) (a) (ii) or in which
an executor has funds in hand which ought, in the opinion of the Master, to be distributed or applied towards the payment of
debts, direct the executor in writing to submit to him within a specified period an interim account in the prescribed form,
supported by vouchers.
(9) The provisions of subsections (3) to (11), inclusive, of section 35 shall mutatis mutandis apply with reference to any
account referred to in this section.
(10) When an account has lain open for inspection and-
(a) no objection has been lodged; or
(b) an objection has been lodged and the account has been amended in accordance with the Master's direction and
has again lain open for inspection and no application has been made to the Court to set aside the Master's
decision; or
(c) an objection has been lodged but has been withdrawn or has not been sustained, and no such application has been
made to the Court within the said period,
the Master shall confirm the account and his confirmation shall be conclusive save as against a person in whose favour the
Court may, before a dividend has been paid out in accordance with the account, have granted an order to reopen the
account.
(11) When an account has been confirmed by the Master, the executor shall forthwith pay the creditors and distribute the
estate among the heirs, if any, in accordance with the account, and lodge with the Master the receipts and acquittances of
the creditors and heirs, if any: Provided that an affidavit by the executor in which he or she declares that a creditor was paid
or that an heir received his or her share in accordance with the account, may be accepted by the Master in lieu of any such
receipt or acquittance.
[Sub-s. (11) substituted by s. 4 of Act 15 of 2023 (wef 3 April 2024).]
(12) The executor shall not later than two months after the estate has become distributable in terms of subsection (11),
pay to the Master for deposit in the guardian's fund on behalf of the persons entitled thereto, all moneys which he has for any
reason been unable to distribute in accordance with the account.
(13) The provisions of this section shall not prevent the sequestration of any estate in terms of the Insolvency Act, 1936.
[S. 34 amended by s. 4 of Act 15 of 1978 (wef 15 March 1978) and substituted by s. 10 (1) of Act 86 of 1983 (wef 4 November 1985).]

35 Liquidation and distribution accounts

(1) An executor shall, as soon as may be after the last day of the period specified in the notice referred to in section 29
(1), but within-
(a) six months after letters of executorship have been granted to him; or
(b) such further period as the Master may in any case allow,
submit to the Master an account in the prescribed form of the liquidation and distribution of the estate.
[Sub-s. (1) amended by s. 5 of Act 15 of 1978 (wef 15 March 1978), substituted by s. 11 (a) of Act 86 of 1983 (wef 6 July 1983) and
amended by s. 4 (a) of Act 12 of 1984 (wef 7 March 1984).]
(1A) If at any time after the account contemplated in subsection (1) was submitted to the Master, additional assets are
found in the estate and the account is not amended in terms of this section so as to provide for the application or distribution
of the proceeds of those assets, the executor shall in respect of those assets submit to the Master a supplementary account
in the prescribed form.
[Sub-s. (1A) inserted by s. 4 (b) of Act 12 of 1984 (wef 7 March 1984).]
(2) The Master may at any time in any case in which he has exercised his powers under paragraph (b) of subsection (1) or
in which an executor has funds in hand which ought, in the opinion of the Master, to be distributed or applied towards the
payment of debts, direct the executor in writing to submit to him an interim account in the prescribed form within a period
specified.
[Sub-s. (2) substituted by s. 11 (b) of Act 86 of 1983 (wef 6 July 1983) and by s. 4 (c) of Act 12 of 1984 (wef 7 March 1984).]
(2A) The Master may in respect of an account contemplated in subsection (1), (1A) or (2) direct the executor to submit to
© 2025 J uta and Com pany (P ty) Ltd. Downloaded: T hu May 29 2025 10:26:54 GMT +0200 (S outh A fric a S tandard T im e)
 him within a period determined by him such voucher or vouchers in support of the account or any entry therein as he may
require for the purpose of performing his functions in connection with the examination or amendment of the account.
[Sub-s. (2A) inserted by s. 4 (d) of Act 12 of 1984 (wef 7 March 1984).]
(3) The executor shall set forth in any interim account all debts due to the estate and still outstanding and all property still
unrealized, and the reasons why such debts or property, as the case may be, have not been collected or realized.
(4) Every executor's account shall, after the Master has examined it, lie open at the office of the Master, and if the
deceased was ordinarily resident in any district other than that in which the office of the Master is situate, a duplicate thereof
shall lie open at the office of the magistrate of such other district for not less than twenty-one days, for inspection by any
person interested in the estate.
(5) (a) The executor shall give notice that the account will be so open for inspection by advertisement in the Gazette and
in one or more newspapers circulating in the district in which the deceased was ordinarily resident at the time of his death
and, if at any time within the period of twelve months immediately preceding the date of his death he was so resident in any
other district, also in one or more newspapers circulating in that other district, and shall state in the notice the period during
which and the place at which the account will lie open for inspection.
(b) If, in the case of a supplementary account contemplated in subsection (1A), the value of the assets concerned is in
the opinion of the Master too small to justify the cost of publication of the notices contemplated in paragraph (a) of this
subsection, that paragraph shall not apply in respect of such supplementary account and the Master may, if he finds it
necessary, direct the executor to give notice, in such manner and to such persons as the Master may determine, of the place
at which and the period during which the account will lie open for inspection in terms of subsection (4).
[Para. (b) added by s. 4 (e) of Act 12 of 1984 (wef 7 March 1984).]
(6) The magistrate shall cause to be affixed in some public place in or about his office, a list of all such accounts lodged in
his office, showing the date on which each such account will be transmitted to the Master, and, upon the expiry of the period
allowed for inspection, shall endorse on each account his certificate that the account has lain open in his office for inspection
in accordance with this section and transmit the account to the Master.
(7) Any person interested in the estate may at any time before the expiry of the period allowed for inspection lodge with
the Master in duplicate any objection, with the reasons therefor, to any such account and the Master shall deliver or transmit
by registered post to the executor a copy of any such objection together with copies of any documents which such person
may have submitted to the Master in support thereof.
(8) The executor shall, within fourteen days after receipt by him of the copy of the objection, transmit two copies of his
comments thereon to the Master.
(9) If, after consideration of such objection, the comments of the executor and such further particulars as the Master may
require, the Master is of opinion that such objection is well-founded or if, apart from any objection, he is of opinion that the
account is in any respect incorrect and should be amended, he may direct the executor to amend the account or may give
such other direction in connection therewith as he may think fit.
(10) Any person aggrieved by any such direction of the Master or by a refusal of the Master to sustain an objection so
lodged, may apply by motion to the Court within thirty days after the date of such direction or refusal or within such further
period as the Court may allow, for an order to set aside the Master's decision and the Court may make such order as it may
think fit.
(11) If any such direction affects the interests of a person who has not lodged an objection and the account is amended,
the account as so amended shall, unless the said person consents in writing to the account being acted upon, again lie open
for inspection in the manner and with the notice and subject to the remedies hereinbefore provided.
(12) When an account has lain open for inspection as provided in this section and-
(a) no objection has been lodged; or
(b) an objection has been lodged and the account has been amended in accordance with the Master's direction and
has again lain open for inspection, if necessary, as provided in subsection (11), and no application has been made
to the Court within the period referred to in subsection (10) to set aside the Master's decision; or
(c) an objection has been lodged but withdrawn, or has not been sustained and no such application has been made to
the Court within the said period,
the executor shall forthwith pay the creditors and distribute the estate among the heirs in accordance with the account, lodge
with the Master the receipts and acquittances of such creditors and heirs and produce to the Master the deeds of registration
relating to such distribution, or lodge with the Master a certificate by the registration officer or a conveyancer specifying the
registrations which have been effected by the executor: Provided that an affidavit by the executor in which he or she declares
that a creditor was paid or that an heir received his or her share in accordance with the account, may be accepted by the
Master in lieu of any such receipt or acquittance.
[Sub-s. (12) amended by s. 4 (f) of Act 12 of 1984 (wef 7 March 1984) and substituted by s. 5 of Act 15 of 2023 (wef 3 April 2024).]
(13) The executor shall not later than two months after the estate has become distributable in terms of subsection (12),
pay to the Master for deposit in the guardian's fund on behalf of the persons entitled thereto, all moneys which he has for any
reason been unable to distribute in accordance with the account.

36 Failure by executor to lodge account or to perform duties

(1) If any executor fails to lodge any account with the Master as and when required by this Act, or to lodge any voucher or
vouchers in support of such account or any entry therein in accordance with a provision of or a requirement imposed under
this Act or to perform any other duty imposed upon him by this Act or to comply with any reasonable demand of the Master for
information or proof required by him in connection with the liquidation or distribution of the estate, the Master or any person
having an interest in the liquidation and distribution of the estate may, after giving the executor not less than one month's
notice, apply to the Court for an order directing the executor to lodge such account or voucher or vouchers in support thereof
or of any entry therein or to perform such duty or to comply with such demand.
[Sub-s. (1) substituted by s. 5 of Act 12 of 1984 (wef 7 March 1984).]
(2) The costs adjudged to the Master or to such person shall, unless otherwise ordered by the Court, be payable by the
executor, de bonis propriis.

37 Massed estates
If any two or more persons have by their mutual will massed the whole or any specific portion of their joint estate and
© 2025 J uta and Com pany (P ty) Ltd. Downloaded: T hu May 29 2025 10:26:54 GMT +0200 (S outh A fric a S tandard T im e)
 disposed of the massed estate or of any portion thereof after the death of the survivor or survivors or the happening of any
other event after the death of the first-dying, conferring upon the survivor or survivors any limited interest in respect of any
property in the massed estate, then upon the death after the commencement of this Act of the first-dying, adiation by the
survivor or survivors shall have the effect of conferring upon the persons in whose favour such disposition was made, such
rights in respect of any property forming part of the share of the survivor or survivors of the massed estate as they would by
law have possessed under the will if that property had belonged to the first-dying; and the executor shall frame his distribution
account accordingly.

38 Taking over by surviving spouse of estate or portion thereof

(1) The Master may, if-
(a) one of two spouses, whether they were married in or out of community of property, has died; and
(b) the deceased has made no provision to the contrary in any will; and
(c) the major heirs and any claimants against the estate consent; and
(d) it appears to him that no person interested would be prejudiced thereby,
authorize the executor, subject to security being given mutatis mutandis as provided in subsection (2) of section forty-three
for the payment of any minor's share, and to such conditions as the Master may determine, to make over any property or all
the property of the deceased, or the whole or any part of that portion of his property in respect of which he has made no
testamentary provision to the contrary, to the surviving spouse at a valuation to be made by an appraiser or any other person
approved by the Master, and to frame his distribution account on the basis of such valuation.
(2) Subsections (3), (4) and (5) of section forty-three shall mutatis mutandis apply in respect of any security given under
subsection (1).

39 Registration of immovable property in deceased estate

(1) An executor shall, subject to the provisions of subsections (2) and (3), the Deeds Registries Act, 1937 (Act 47 of 1937),
cause immovable property (including, in the case of a massed estate, any such property forming part of the share of the
survivor or survivors of that estate) to which an heir is entitled according to a distribution account, to be registered in the
name of the heir, subject to any rights and conditions affecting such property.
[Sub-s. (1) substituted by s. 4 of Act 54 of 1970 (wef 1 April 1972) and amended by s. 1 of Act 49 of 1996 (wef 4 October 1996).]
(2) If a usufructuary or other like limited interest in any immovable property has been bequeathed to any person with a
direction that after the expiry of such interest the property shall devolve upon some person uncertain or that the proceeds of
the property shall devolve upon any person, whether certain or uncertain, the executor shall, subject to the provisions of
section 25 of the said Act, cause the terms of the will or a reference thereto to be endorsed against the title deeds of the
property, and lodge with the Master a certificate by the registration officer concerned or a conveyancer that the title deeds
have been so endorsed.
[Sub-s. (2) substituted by s. 4 of Act 54 of 1970 (wef 1 April 1972) and amended by s. 1 of Act 49 of 1996 (wef 4 October 1996).]
(3) If any heir is unable or could not without hardship be required to pay the costs involved in having any immovable
property to which he is entitled according to a distribution account, registered in his name, the Master may authorize the
executor to cause a note that the property has been bequeathed or inherited, as the case may be, to be endorsed against
the title deeds of the property.
(4) If the executor is a practising conveyancer and has performed any work in terms of this section in connection with the
registration of, or the endorsement against the title deeds of, immovable property referred to in subsection (1), he shall be
entitled to remuneration for such work in accordance with the fees and charges prescribed by regulation under section 10 (1)
(c) of the Deeds Registries Act, 1937 (Act 47 of 1937).
[Sub-s. (4) added by s. 7 of Act 139 of 1992 (wef 7 August 1992).]

40 Endorsement of testamentary trusts against title deeds and bonds

(1) If a trustee has been appointed to administer any property of a deceased person under his will (including in the case of
a massed estate any property forming part of the share of the survivor or survivors of that estate which, according to a
distribution account, is to be administered by such trustee), the executor shall-
(a) deliver to the trustee such of the movable property as should, according to the distribution account, be delivered
to him;
(b) cause the terms of the will, or a reference thereto, in so far as they relate to the administration, to be endorsed
against the title deeds of such of the property as is immovable, and against any mortgage or notarial bond forming
part of the property, and deliver the title deeds and any such bond, subject to the provisions of section 41 (2), to
the trustee; and
(c) lodge with the Master the trustee's acquittance for any such movable property, deeds or bond, and a certificate by
the registration officer concerned or a conveyancer that such deeds or bond have been endorsed as aforesaid.
[Sub-s. (1) substituted by s. 26 (1) of Act 57 of 1988 (wef 31 March 1989).]
(2) ......
[Sub-s. (2) substituted by s. 5 of Act 54 of 1970 (wef 1 April 1972) and by s. 29 of Act 57 of 1975 (wef 20 June 1975) and deleted by
s. 26 (1) of Act 57 of 1988 (wef 31 March 1989).]
(3) ......
[Sub-s. (3) deleted by s. 26 (1) of Act 57 of 1988 (wef 31 March 1989).]

41 Production of title deed or bond to executor

(1) Any person who has the possession or custody of any title deed or bond required by an executor for the purposes of
any registration or endorsement in terms of this Act, shall deliver such deed or bond to the executor within a period of
fourteen days after written demand has been made therefor by the executor.
(2) If any such person notifies the executor in writing at the time of the delivery of such deed or bond, that he has a right
of retention in respect thereof, the executor shall return such deed or bond to such person as soon as it is no longer required
by him for the purposes of this Act.
(3) Any person who fails to comply with the provisions of subsection (1), shall be liable for the costs to which the executor
may be put in obtaining an order of the Court for the production of such deed or bond.

© 2025 J uta and Com pany (P ty) Ltd. Downloaded: T hu May 29 2025 10:26:54 GMT +0200 (S outh A fric a S tandard T im e)
 42 Documents to be lodged by executor with registration officer
(1) Except as is otherwise provided in subsection (2), an executor who desires to have any immovable property registered in
the name of any heir or other person legally entitled to such property or to have any endorsement made under section 39 or
40 shall, in addition to any other deed or document which he may be by law required to lodge with the registration officer,
lodge with the said officer a certificate by a conveyancer that the proposed transfer or endorsement, as the case may be, is
in accordance with the liquidation and distribution account.
[Sub-s. (1) substituted by s. 12 of Act 86 of 1983 (wef 6 July 1983).]
(2) An executor who desires to effect transfer of any immovable property in pursuance of a sale shall lodge with the
registration officer, in addition to any such other deed or document, a certificate by the Master that no objection to such
transfer exists.
[S. 42 substituted by s. 19 of Act 102 of 1967 (wef 21 June 1967).]

43 Movable property to which minors and moneys to which absentees or persons under curatorship are entitled
(1) The natural guardian of a minor shall, subject to the provisions of subsections (2) and (3) and to the terms of the will (if
any) of the deceased, be entitled to receive from the executor for and on behalf of the minor, any movable property to which
the minor is, according to any liquidation and distribution account in any deceased estate, entitled.
[Sub-s. (1) substituted by s. 1 of Act 35 of 1986 (wef 23 April 1986).]
(2) Subject to any express provision to the contrary in the will-
(a) no sum of money shall be paid to any such guardian in terms of subsection (1); and
(b) if the Master so directs, no other movable property shall be delivered to any such guardian under that subsection,
unless payment of such sum of money or payment, in default of delivery, of the value of such movable property according to a
valuation by an appraiser or any other person approved by the Master, as the case may be, to the minor, at the time when he
is to become entitled to the payment of such sum of money or delivery of such property, has been secured to the satisfaction
of the Master.
[Sub-s. (2) substituted by s. 6 of Act 12 of 1984 (wef 7 March 1984).]
(3) Any such guardian shall, if called upon to do so by the Master by notice in writing, lodge with the Master, within a
period specified in the notice or within such further period as the Master may allow, a statement in writing, signed by him in
person and verified by an affidavit made by him, giving such particulars in respect of any such property or sum of money as
may be indicated in the notice.
(4) If the estate of any such guardian or of his surety is sequestrated, or if such guardian or surety commits an act of
insolvency, or is about to go or has gone to reside outside the Republic, or if in the opinion of the Master the security given
under subsection (2) has become inadequate, the Master may, by notice in writing, require such guardian to provide within the
period stated in the notice, such additional security as the Master may specify, and if the guardian fails to comply with the
notice within the said period or within such further period as the Master may allow, the amount in question shall, unless the
notice has been withdrawn by the Master, forthwith become payable into the hands of the Master.
(5) The Master may-
(a) if any payment or delivery referred to in subsection (2) has been made to any minor entitled thereto; or
(b) if any minor entitled to any such payment or delivery at any time after his majority, consents thereto in writing
after he has attained majority,
reduce the amount of the security to an amount which would, in his opinion, be sufficient to secure any other such payment
or delivery still to be made by the guardian.
(6) Subject to the provisions of subsection (1) and to the terms of the will (if any) of the deceased, an executor shall pay
into the hands of the Master any money to which any minor, absentee, unknown heir or person under curatorship is entitled
according to any liquidation or distribution account in the estate of the deceased: Provided that the Court may, upon
consideration of a report by the Master and of the terms of the will (if any) of the deceased, make such order exempting the
executor from compliance with the provisions of this subsection as it may deem fit.

44 Movable property to which minor or unborn heir is entitled subject to usufructuary or fiduciary rights or other like
interests
(1) If according to any distribution account a minor is, or an unborn heir will when born be, entitled to any movable property
out of a deceased estate, subject to usufructuary or fiduciary rights or any other like interest in favour of any other person
including the natural guardian, tutor or curator of the minor or unborn heir, then, subject to the provisions of subsection (3)
and any express provision to the contrary in the will-
(a) the executor shall, in the case of a sum of money, pay such sum of money into the hands of the Master, and, in
the case of any other movable property, deal with such property in such manner as the Master may direct; and
(b) such sum of money and, unless the Master otherwise directs, such other movable property shall not, during the
minority of the minor or before the birth and during the minority of the heir, as the case may be, be paid or
delivered to such person unless such person has given security mutatis mutandis as provided in subsection (2) of
section forty-three, for the payment of such sum or the delivery of such property to the minor or heir at the time
when the minor or heir is to become entitled to such payment or delivery.
(2) Subsections (3), (4) and (5) of section forty-three shall mutatis mutandis apply in respect of any security given under
subsection (1).
(3) The provisions of subsection (1) shall not apply in relation to any disposition in a will executed in the Republic prior to a
date twelve months after the date of commencement of this Act.
[Sub-s. (3) substituted by s. 6 of Act 54 of 1970 (wef 1 April 1972) and amended by s. 1 of Act 49 of 1996 (wef 4 October 1996).]

45 Payment of moneys to minors or persons under curatorship domiciled outside the Republic
(1) If according to any distribution account in any deceased estate, any minor or person under curatorship domiciled outside
the Republic is entitled to any sum of money, the executor with the concurrence of the Master, or the Master, if the said sum
has been paid into his hands, may remit the said sum to the government of the country in which such minor or person is
domiciled or to the natural guardian, tutor or curator of such minor or person in that country.
(2) If the executor has remitted any sum under subsection (1), he shall in due course produce proof to the satisfaction of
the Master that he has done so.
© 2025 J uta and Com pany (P ty) Ltd. Downloaded: T hu May 29 2025 10:26:54 GMT +0200 (S outh A fric a S tandard T im e)
 (3) No action shall lie against the Master at the instance of any such minor or person under curatorship in respect of any
sum remitted under subsection (1).
46 Failure to pay over moneys
Any executor who fails to pay over any money to the Master or to any other person or to deposit it in any banking account
under section twenty-eight when required by or under this Act to do so, or who uses or knowingly permits any co-executor to
use any property in the estate except for the benefit of the estate, shall pay into the estate an amount equal to double the
amount which he has so failed to pay over or to deposit or to double the value of the property so used: Provided that the
Master may, on good cause shown, exempt any executor, in whole or in part, from any liability which he may have incurred
under this section.
47 Sales by executor
Unless it is contrary to the will of the deceased, an executor shall sell property (other than property of a class ordinarily
sold through a stock-broker or a bill of exchange or property sold in the ordinary course of any business or undertaking carried
on by the executor) in the manner and subject to the conditions which the heirs who have an interest therein approve in
writing: Provided that-
(a) in the case where an absentee, a minor or a person under curatorship is heir to the property; or
(b) if the said heirs are unable to agree on the manner and conditions of the sale,
the executor shall sell the property in such manner and subject to such conditions as the Master may approve.
[S. 47 substituted by s. 13 of Act 86 of 1983 (wef 6 July 1983).]

48 Extension of time and compounding of debts

An executor may accept from a debtor of the deceased estate who is unable to pay his or her debt in full, any reasonable
part of the debt in discharge of the whole debt or grant any debtor of the deceased estate an extension of time for the
payment of his or her debt in so far as this is compatible with section 35: Provided that if the debt exceeds R2 000, an
executor shall, subject to the terms of the will (if any) of the deceased, not accept a part of the debt in discharge of the
whole debt, unless he or she has been authorized to do so by the Master.
[S. 48 substituted by s. 11 of Act 20 of 2001 (wef 20 July 2001).]

49 Purchases by executor of property in estate, or mortgaged or pledged to the deceased

(1) If any executor or his spouse, parent, child, partner, employer, employee or agent purchases any property in the estate
which he has been appointed to liquidate and distribute, the purchase shall, subject to the terms of the will (if any) of the
deceased, and, in the case of an executor who is the surviving spouse of the deceased, to the provisions of section thirty-
eight, be void, unless it has been consented to or is confirmed by the Master or by the Court.
(2) An executor may, in his capacity as such, and subject to the consent of or confirmation by the Master, buy in any
property mortgaged or pledged to the deceased.
50 Executor making wrong distribution
Any executor who makes a distribution otherwise than in accordance with the provisions of section thirty-four or thirty-five,
as the case may be, shall-
(a) be personally liable to make good to any heir and to any claimant whose claim was lodged within the period
specified in the notice referred to in section twenty-nine, any loss sustained by such heir in respect of the benefit
to which he is entitled or by such claimant in respect of his claim, as a result of his failure to make a distribution in
accordance with the said provisions; and
(b) be entitled to recover from any person any amount paid or any property delivered or transferred to him in the
course of the distribution which would not have been paid, delivered or transferred to him if a distribution in
accordance with the said provisions had been made: Provided that no costs incurred under this paragraph shall be
paid out of the estate.

51 Remuneration of executors and interim curators

(1) Every executor (including an executor liquidating and distributing an estate under subsection (4) of section thirty-four
shall, subject to the provisions of subsections (3) and (4), be entitled to receive out of the assets of the estate-
(a) such remuneration as may have been fixed by the deceased by will; or
(b) if no such remuneration has been fixed, a remuneration which shall be assessed according to a prescribed tariff and
shall be taxed by the Master.
(2) An interim curator appointed under section twelve shall, subject to the provisions of subsection (3), be entitled to
receive out of the assets of the estate a remuneration which shall be so assessed and taxed.
(3) The Master may-
(a) if there are in any particular case special reasons for doing so, reduce or increase any such remuneration;
(b) disallow any such remuneration, either wholly or in part, if the executor or interim curator has failed to discharge
his duties or has discharged them in an unsatisfactory manner; and
(c) if the deceased had a limited interest in any property which terminated at his death, direct that so much of such
remuneration as the Master considers equitable, or the whole thereof if there are no other assets available for the
payment of such remuneration, shall be paid in such proportion as he may determine by the persons who became
entitled to the property at the death of the deceased.
(4) An executor shall not be entitled to receive any remuneration before the estate has been distributed as provided in
section 34 (11) or 35 (12), as the case may be, unless payment of such remuneration has been approved in writing by the
Master.
[Sub-s. (4) substituted by s. 14 of Act 86 of 1983 (wef 6 July 1983).]

52 No substitution or surrogation
It shall not be competent for any executor to substitute or surrogate any other person to act in his place.

© 2025 J uta and Com pany (P ty) Ltd. Downloaded: T hu May 29 2025 10:26:54 GMT +0200 (S outh A fric a S tandard T im e)
 53 Absence of executor from Republic
An executor shall not be absent from the Republic for a period exceeding 60 days unless-
(a) the Master has before his departure from the Republic granted him permission in writing to be absent;
(b) he complies with such conditions as the Master may think fit to impose; and
(c) he has given such notice of his intention to be so absent as the Master may have directed.
[S. 53 substituted by s. 15 of Act 86 of 1983 (wef 6 July 1983).]

54 Removal from office of executor

(1) An executor may at any time be removed from his office-
(a) by the Court-
(i) ......
[Sub-para. (i) deleted by s. 16 (a) of Act 86 of 1983 (wef 6 July 1983).]
(ii) if he has at any time been a party to an agreement or arrangement whereby he has undertaken that he
will, in his capacity as executor, grant or endeavour to grant to, or obtain or endeavour to obtain for any
heir, debtor or creditor of the estate, any benefit to which he is not entitled; or
(iii) if he has by means of any misrepresentation or any reward or offer of any reward, whether direct or
indirect, induced or attempted to induce any person to vote for his recommendation to the Master as
executor or to effect or to assist in effecting such recommendation; or
(iv) if he has accepted or expressed his willingness to accept from any person any benefit whatsoever in
consideration of such person being engaged to perform any work on behalf of the estate; or
(v) if for any other reason the Court is satisfied that it is undesirable that he should act as executor of the
estate concerned; and
(b) by the Master-
(i) if he has been nominated by will and that will has been declared to be void by the Court or has been
revoked, either wholly or in so far as it relates to his nomination, or if he has been nominated by will and
the Master is of the opinion that the will is for any reason invalid; or
[Sub-para. (i) substituted by s. 13 of Act 43 of 1992 (wef 1 October 1992).]
(ii) if he fails to comply with a notice under section 23 (3) within the period specified in the notice or within
such further period as the Master may allow; or
[Sub-para. (ii) substituted by s. 16 (b) of Act 86 of 1983 (wef 6 July 1983).]
(iii) if he or she is convicted, in the Republic or elsewhere, of theft, fraud, forgery, uttering a forged instrument
or perjury, and is sentenced to imprisonment without the option of a fine, or to a fine exceeding R2 000; or
[Sub-para. (iii) substituted by s. 12 of Act 20 of 2001 (wef 20 July 2001).]
(iv) if at the time of his appointment he was incapacitated, or if he becomes incapacitated to act as executor
of the estate of the deceased; or
(v) if he fails to perform satisfactorily any duty imposed upon him by or under this Act or to comply with any
lawful request of the Master; or
(vi) if he applies in writing to the Master to be released from his office.
(2) Before removing an executor from his office under subparagraph (i), (ii), (iii), (iv) or (v) of paragraph (b) of subsection
(1), the Master shall forward to him by registered post a notice setting forth the reasons for such removal, and informing him
that he may apply to the Court within thirty days from the date of such notice for an order restraining the Master from
removing him from his office.
(3) An executor who has not been nominated by will may at any time be removed from his office by the Master if it appears
that there is a will by which any other person who is capable of acting and consents to act as executor has been nominated
as executor to the estate which he has been appointed to liquidate and distribute: Provided that if the non-production or non-
disclosure of the will prior to the appointment of such first-mentioned executor has been due to the fault or negligence of the
person therein nominated executor, the person so nominated shall be personally liable, at the instance of the Master or any
person interested, to make good all expenses which have been incurred in respect of the appointment of such first-mentioned
executor.
(4) The Court removing any executor from his office may declare him incapable, during the period of his life or such other
period as it may determine, of holding office as an executor.
(5) Any person who ceases to be an executor shall forthwith return his letters of executorship to the Master.

55 Continuance of pending legal proceedings by remaining or new executor

(1) No civil legal proceedings instituted by or against any executor shall lapse merely because he has ceased to be an
executor.
(2) The Court in which any such proceedings are pending may, upon receiving notice that such executor has ceased to be
an executor, allow the name of any remaining or new executor to be substituted for the former, and the proceedings shall
thereupon be continued as if they had originally been instituted by or against such remaining or new executor.

56 Discharge of executors, and proceedings against discharged executors

(1) Upon the completion to the satisfaction of the Master of the liquidation and distribution of a deceased estate, the
executor shall, subject to the provisions of section seventeen of the Estate Duty Act, 1955 (Act 45 of 1955), be entitled to
obtain his discharge from the Master.
(2) No person shall institute any legal proceedings against any person who has been discharged as executor under
subsection (1), in respect of any claim against the deceased estate or any benefit out of that estate: Provided that the
provisions of this subsection shall not exempt any such person from liability in respect of any fraudulent dealing in connection
with the estate or the liquidation or distribution thereof.
(3) (a) After two years have elapsed as from the date upon which any person has been discharged as an executor, he may,
with the consent in writing of the Master, destroy all books and documents in his possession relating to the estate of which he
was the executor.
(b) Paragraph (a) shall apply also in relation to any deceased estate liquidated and distributed prior to the date of
© 2025 J uta and Com pany (P ty) Ltd. Downloaded: T hu May 29 2025 10:26:54 GMT +0200 (S outh A fric a S tandard T im e)
 commencement of this Act.

CHAPTER III
[C hapter III repealed by s. 26 (1) of Act 57 of 1988 (wef 31 March 1989).]

CHAPTER IV
TUTORS AND CURATORS (ss 71-85)

71 Certain persons not to administer property as tutor or curator without letters of tutorship or curatorship
(1) No person who has been nominated, appointed or assumed as provided in section seventy-two shall take care of or
administer any property belonging to the minor or other person concerned, or carry on any business or undertaking of the
minor or other person, unless he is authorized to do so under letters of tutorship or curatorship, as the case may be, granted
or signed and sealed under this Act, or under an endorsement made under the said section.
(2) Any letters of confirmation or certificate granted or issued under the Administration of Estates Act, 1913 (Act 24 of
1913), or under section sixty-two of the Mental Disorders Act, 1916 (Act 38 of 1916), and in force at the commencement of
this Act, shall be deemed to be letters of tutorship or curatorship, as the case may be, granted under this Act.

72 Letters of tutorship and curatorship to tutors and curators nominate and endorsement in case of assumed tutors
and curators
(1) The Master shall, subject to the provisions of subsection (3) and to any applicable provision of section 5 of the
Matrimonial Affairs Act, 1953 (Act 37 of 1953), or any order of court made under any such provision or any provision of the
Divorce Act, 1979, on the written application of any person-
(a) who has been nominated by will or written instrument-
(i) by the parent of a legitimate minor who has not been deprived, as a result of an order under subsection
(1) of the said section 5 or the Divorce Act, 1979, of the guardianship of such minor and who immediately
before his death was the sole natural guardian of such minor; or
[Sub-para. (i) substituted by s. 3 (b) of Act 192 of 1993 (wef 1 March 1994).]
(ii) by the mother of a minor born out of wedlock who has not been so deprived of the guardianship of such
minor or of her parental powers over him or her; or
[Sub-para. (ii) substituted by s. 3 (c) of Act 192 of 1993 (wef 1 March 1994) and by s. 6 of Act 62 of 2000 (wef 23 March 2001).]
(iii) by the parent to whom the sole guardianship of a minor has been granted under subsection (1) of the said
section 5 or under the Divorce Act, 1979,
[Sub-para. (iii) substituted by s. 3 (d) of Act 192 of 1993 (wef 1 March 1994).]
to administer the person as tutor, or to take care of or administer his property as curator; or
(b) who has been nominated by will or written instrument by any parent of a minor to administer as curator any
property which the minor has inherited from such parent; or
(c) who has been nominated by will or written instrument by any deceased person who has given or bequeathed any
property to any other person, to administer that property as curator; or
(d) who has been appointed by the Court or a judge to administer the property of any minor or other person as tutor or
curator and to take care of his person or, as the case may be, to perform any act in respect of such property or to
take care thereof or to administer it; and
(e) who is not incapacitated from being the tutor or curator of the minor or other person concerned or of his property,
as the case may be, and has complied with the provisions of this Act,
grant letters of tutorship or curatorship, as the case may be, to such person.
[Sub-s. (1) substituted by s. 7 of Act 54 of 1970 (wef 1 April 1972) and amended by s. 17 of Act 70 of 1979 (wef 1 July 1979)_and by
s. 3 (a) of Act 192 of 1993 (wef 1 March 1994).]
(2) The Master shall, subject to the provisions of subsection (3)-
(a) on the written application of any person who has been duly nominated as an assumed tutor or curator, is not
incapacitated from being the tutor or curator of the minor or other person concerned or of his property, as the
case may be, and has complied with the provisions of this Act; and
(b) on production of the deed of assumption duly signed by the person so nominated and the tutor or curator, as the
case may be, so assuming him,
endorse the appointment of such person as assumed tutor or curator on the letters of tutorship or curatorship, as the case
may be, granted to such tutor or curator.
(3) The provisions of sections sixteen and twenty-two shall mutatis mutandis apply with reference to letters of tutorship or
curatorship to be granted under subsection (1) and any endorsement to be made under subsection (2), and the provisions of
subsections (2) and (3) of section fifteen shall so apply with reference to any such endorsement.

73 Proceedings on failure of nomination of tutors or curators, or on death, incapacity or refusal to act, etc
(1) The Master may, subject to the provisions of subsections (2), (3) and (4)-
(a) if it comes to his knowledge-
(i) that any minor is the owner of any property in the Republic which is not under the care of any guardian,
tutor or curator; or
(ii) that any absentee is the owner of any property in the Republic,
and he is satisfied that the said property should be cared for or administered on behalf of such minor or absentee;
or
(b) in any case in which it would, in terms of the proviso to section 56 (1) of the Mental Health Act, 1973 (Act 18 of
1973), be competent for a judge in chambers to appoint a curator, or in any case in which the Master would be
competent to appoint a curator in terms of section 56A of the said Act; or
[Para. (b) substituted by s. 17 (b) of Act 86 of 1983 (wef 6 July 1983) and by s. 6 of Act 108 of 1990 (wef 13 July 1990).]
(c) if any eventuality referred to in paragraph (b), (c), (d), (e) or (f) of section 18 (1) occurs with reference to any
person who has been nominated or appointed as provided in paragraph (a), (b), (c) or (d) of section 72 (1), or to
whom letters of tutorship or curatorship have been granted under the latter section or under this subsection,
[Para. (c) substituted by s. 4 of Act 63 of 1990 (wef 29 June 1990).]
© 2025 J uta and Com pany (P ty) Ltd. Downloaded: T hu May 29 2025 10:26:54 GMT +0200 (S outh A fric a S tandard T im e)
 by notice published in the Gazette and in such other manner as in his opinion is best calculated to bring it to the attention of
the persons concerned, call upon the relatives of the minor, absentee or other person concerned, and upon all persons having
an interest in the care or administration of his property to attend before him or, if more expedient, before any other Master or
any magistrate at a time and place specified in the notice, for the purpose of recommending to the Master for appointment as
tutor or tutors or as curator or curators, a person or a specified number of persons.
[Sub-s. (1) amended by s. 17 (a) of Act 86 of 1983 (wef 6 July 1983).]
(2) Subsections (2), (5) and (6) of section 18 shall mutatis mutandis apply with reference to tutors and curators: Provided
that for the purposes of the application under this subsection of the said subsection (2), the reference to section 18 (3) and
to section 19 shall be deemed to be omitted.
[Sub-s. (2) substituted by s. 17 (c) of Act 86 of 1983 (wef 6 July 1983).]
(3) The Master may, without any notice under subsection (1), if he is satisfied that any absentee or other person would be
prejudiced by the non-performance by the absentee of any particular act in respect of any property of the absentee in the
Republic, appoint and grant letters of curatorship to such person as he deems fit and proper, to perform such act on behalf of
the absentee.
(4) The Master may, if the value of the property of any minor or absentee or other person referred to in subsection (1) does
not exceed R5 000, without any notice under that subsection, appoint and grant letters of tutorship or curatorship to such
person or persons as he deems fit and proper as tutor or tutors or curator or curators, as the case may be.
[Sub-s. (4) added by s. 17 (d) of Act 86 of 1983 (wef 6 July 1983).]

74 Foreign letters of tutorship or curatorship

Whenever the provisions of section twenty-one apply, in terms of section twenty, to letters of executorship granted in any
State, the said provisions shall mutatis mutandis apply also to letters of tutorship or curatorship so granted.

75 Notifications in respect of tutors and curators

The Master shall, whenever he has granted or signed and sealed letters of tutorship or curatorship or has made an
endorsement under section seventy-two, to or in favour of any person, and whenever any such person ceases to be a tutor or
curator, cause to be published in the Gazette and in one or more newspapers circulating in the district in which the minor or
person under curatorship is ordinarily resident, or if he is not so resident in any district in the Republic, in one or more
newspapers circulating in the area in which such minor or person owns property, a notice stating that a tutor or curator has
been appointed to such minor or person, and specifying the names and addresses of the tutor or curator and of such minor or
person, or stating that the tutor or curator has ceased to be a tutor or curator and specifying the names and addresses
aforesaid, as the case may be.

76 Authority conferred by letters of tutorship and curatorship

(1) The Master may-
(a) by any letters of tutorship granted by him, authorize the tutor to administer the property of the minor, and may by
such letters also authorize the tutor to carry on, subject to any law which may be applicable, any business or
undertaking of the minor; and
(b) by any letters of curatorship granted by him, authorize the curator to do any one or more of the following, namely-
(i) to perform any particular act in respect of the property of the person concerned;
(ii) to take care of the said property;
(iii) to administer the said property; and
(iv) to carry on, subject to any law which may be applicable, any business or undertaking of the person
concerned.
(2) The Master shall, by any such letters granted by him-
(a) in any case referred to in paragraph (d) of subsection (1) of section seventy-two, confer upon the tutor or curator
such powers as will give effect to the terms of the appointment by the Court or the judge; and
(b) in any case referred to in paragraph (a), (b) or (c) of that subsection, or in subsection (2) of that section, if in
terms of the will or other written instrument concerned, the curator is to administer the property of the person
concerned, or if in terms of the will or other written instrument concerned the tutor or curator is to carry on any
business or undertaking of the minor or other person concerned, authorize the curator to administer the property
or, as the case may be, authorize the tutor or curator to carry on such business or undertaking subject to any law
which may be applicable.

77 Security by tutors and curators

(1) Every person appointed or to be appointed tutor or curator as provided in section 72 (1) (d) or (2) or under section 73
or 74, shall, subject to the proviso to section 57 (3) of the Mental Health Act, 1973 (Act 18 of 1973), before letters of
tutorship or curatorship are granted or signed and sealed, or any endorsement is made, as the case may be, and at any time
thereafter when called upon by the Master to do so, find security or additional security to the satisfaction of the Master in an
amount determined by the Master, for the proper performance of his functions.
[Sub-s. (1) substituted by s. 18 of Act 86 of 1983 (wef 6 July 1983) and by s. 7 of Act 108 of 1990 (wef 13 July 1990).]
(2) Every person nominated as provided in paragraph (a), (b) or (c) of subsection (1) of section seventy-two to be a tutor
or curator, shall be under the like obligation of finding security unless-
(a) he has been nominated by will or written instrument executed before the first day of October, 1913, or if he is the
parent of the minor, by will or written instrument executed before the commencement of this Act, and has not been
directed by the will or instrument to find security; or
(b) he has been nominated by will or written instrument executed after the first day of October, 1913, or if he is the
parent of the minor, by will or written instrument executed after the commencement of this Act, and the Master
has in such will or instrument been directed to dispense with such security; or
(c) the Court shall otherwise direct:
Provided that if the estate of any such person has been sequestrated or if he has committed an act of insolvency or is or
resides or is about to reside outside the Republic, or if there is any good reason therefor, the Master may, notwithstanding the
provisions of paragraph (a) or (b), refuse to grant letters of tutorship or curatorship until he finds such security.
(3) The Master may by notice in writing require any tutor or curator (including any tutor or curator who would not otherwise
© 2025 J uta and Com pany (P ty) Ltd. Downloaded: T hu May 29 2025 10:26:54 GMT +0200 (S outh A fric a S tandard T im e)
 be under any obligation of finding security) whose estate or whose surety's estate has been sequestrated, or who or whose
surety's estate has committed an act of insolvency, or who is about to go or has gone to reside outside the Republic, or who
is the parent of the minor or other person concerned and is or becomes a widower or widow or divorced and remarries, to find,
within a period specified in the notice, security or additional security, as the case may be, to the satisfaction of the Master in
an amount determined by the Master, for the proper performance of his functions.
(4) The costs of finding any security under this section shall be paid out of the income derived from the property concerned
or out of the property itself.
(5) If any default has been made by any tutor or curator in the proper performance of his functions, the Master may
enforce the security and recover from such tutor or curator or his sureties the loss to the minor or person under curatorship.

78 Inventories by tutors and curators

(1) A tutor or curator shall-
(a) within thirty days after letters of tutorship or curatorship have been granted to him, or within such further period
as the Master may allow, lodge with the Master an inventory in the prescribed form signed by him in person of all
the property to be taken care of or administered by him;
(b) thereafter, whenever he comes to know of any such property which is not mentioned in any inventory lodged by
him with the Master, within fourteen days after he has come to know of such property, or within such further
period as the Master may allow, lodge with the Master an additional inventory thereof so signed by him; and
(c) if any immovable property is included in any such inventory, specify therein all particulars known to him concerning
such property.
(2) A tutor or curator shall not dispose of any property which he has been appointed to take care of or to administer, if that
property has not been mentioned in any inventory lodged by him with the Master, unless he does so in the ordinary course of
any business or undertaking carried on by him as tutor or curator.
79 Returns by Masters to registration officers of immovable property included in inventory
(1) The Master shall forthwith after receipt by him of an inventory under section seventy-eight in which immovable property
has been included, furnish to the registration officer concerned a return specifying the name of the minor or other person
concerned and of the tutor or curator, and particulars of such property.
(2) No registration officer who has been furnished with such a return, shall register any transaction in respect of such
property entered into by the tutor or curator concerned, except in pursuance of any will or written instrument by which that
tutor or curator has been nominated or in pursuance of any authority granted under section eighty.
80 Restriction on alienation or mortgage of immovable property by natural guardian, tutor or curator
(1) No natural guardian shall alienate or mortgage any immovable property belonging to his minor child, and no tutor or
curator shall alienate or mortgage any immovable property which he has been appointed to administer, unless he is authorized
thereto by the Court or by the Master under this section or, in the case of a tutor or curator, by any will or written instrument
by which he has been nominated.
(2) The Master may at any time authorize-
(a) any alienation of immovable property belonging to a minor or to a person for the administration of whose property a
tutor or curator has been appointed, if the value of the particular property to be alienated does not exceed the
amount 4 determined by the Minister from time to time by notice in the Gazette and the alienation would be in the
interest of the minor or of such person, as the case may be; and
(b) any mortgage or any such immovable property to an amount not exceeding in the case of any one such minor or
person, the amount 5 determined by the Minister from time to time by notice in the Gazette, if the mortgage is
necessary for the preservation or improvement of the property or for the maintenance, education or other benefit
of such minor or person, as the case may be.
[Sub-s. (2) substituted by s. 6 of Act 15 of 1978 (wef 15 March 1978) and amended by s. 3 of Act 157 of 1993 (wef 1 December
1993).]
4 R250 000 - GN R920 in GG 38238 of 24 November 2014
5 R250 000 - GN R920 in GG 38238 of 24 November 2014

81 Purchase by tutor or curator of property administered by him

If any tutor or curator or the spouse, parent, child, partner, employer, employee or agent of any tutor or curator, purchases
any property which he has been appointed to administer, the purchase shall, subject to the terms of any will or written
instrument by which he has been nominated, be void, unless it has been consented to or is confirmed by the Court or the
Master.

82 Payment to Master of certain moneys

Every tutor and curator shall, whenever he receives any money belonging to the minor or other person concerned, from any
person other than the Master, forthwith pay the money into the hands of the Master: Provided that the foregoing provisions of
this section shall not apply-
(a) if the Court appointing the tutor or curator or if the Master otherwise directs; or
(b) if any will or written instrument by which the tutor or curator has been nominated or by which the money has been
disposed of, otherwise provides; or
(c) to so much of the money as is immediately required-
(i) for the payment of any debt of the minor or other person; or
(ii) for the preservation or safe custody of any property of the minor or other person; or
(iii) for the maintenance or education of the minor or other person or any of his dependants; or
(iv) to meet any current expenditure in any business or undertaking of the minor or other person carried on by
the tutor or curator.

© 2025 J uta and Com pany (P ty) Ltd. Downloaded: T hu May 29 2025 10:26:54 GMT +0200 (S outh A fric a S tandard T im e)
 83 Accounts by tutors and curators
(1) Every tutor or curator shall-
(a) on or before the date in every year which the Master may in each case determine, lodge with the Master a
complete account in the prescribed form of his administration during the year ending upon a date three months prior
to the date so determined, supported by vouchers, receipts and acquittances and including a statement of all
property under his control at the end of such last-mentioned year, and if he carries on any business or undertaking
in his capacity as tutor or curator, also a statement relating to such business or undertaking; and
(b) if required to do so by the Master by notice in writing, produce, within a period specified in the notice, for
inspection by the Master or by any person nominated by him for the purpose, any securities held by him as tutor or
curator.
(2) Any person who ceases to be tutor or curator shall, not later than thirty days thereafter, or within such further period
as the Master may allow, lodge with the Master a complete account, in the prescribed form, of his administration between the
date up to which his last account was rendered under subsection (1) and the date on which he ceased to be tutor or curator,
supported by vouchers, receipts and acquittances, and including a statement of all property under his control immediately
before he ceased to be tutor or curator.
84 Remuneration of tutors and curators
(1) Every tutor and curator shall, subject to the provisions of subsection (2), be entitled to receive out of the income
derived from the property concerned or out of the property itself-
(a) such remuneration as may have been fixed by any will or written instrument by which he has been nominated; or
(b) if no such remuneration has been fixed, a remuneration which shall be assessed according to a prescribed tariff and
shall be taxed by the Master.
(2) The Master may-
(a) if there are in any particular case special reasons for doing so, reduce or increase any such remuneration; or
(b) if the tutor or curator has failed to discharge his duties or has discharged them in an unsatisfactory manner,
disallow any such remuneration, either wholly or in part.

85 Application of certain sections to tutors and curators

Sections 24, 26, 28 and 36, subsection (2) of section 42, sections 46 and 48, subsection (2) of section 49 and sections 52,
53, 54 and 56 shall mutatis mutandis apply with reference to tutors and curators: Provided that any reference in any of the
said sections to a will shall, for the purposes of its application under this section, include a reference to any written instrument
by which the tutor or curator concerned has been nominated.
[S. 85 substituted by s. 17 of Act 132 of 1993 (wef 1 December 1993).]

CHAPTER V
THE GUARDIAN'S FUND (ss 86-93)

86 Existing guardian's fund to continue

(1) The guardian's fund established by section ninety-one of the Administration of Estates Act, 1913 (Act 24 of 1913), shall
continue in existence, and shall consist of all moneys-
(a) in that fund at the commencement of this Act; or
(b) received by the Master under this Act or any other law or in pursuance of an order of Court; or
(c) accepted by the Master in trust for any known or unknown person.
(2) Whenever any money is so received or accepted by the Master, he shall open in the books of the guardian's fund an
account in the name of the person to whom that money belongs or the estate of which that money forms part: Provided that
if it is not known to whom any such money belongs, or if it is more convenient, the account may be opened in the name of the
person from whom that money has been received, or of the estate from which that money is derived, as the case may be.
(3) ......
[Sub-s. (3) added by Proc R57 of 31 March 1987 (wef 1 April 1987) and deleted by s. 1 of Act 49 of 1996 (wef 4 October 1996).]

87 Moneys in guardian's fund to be deposits for purposes of Act 45 of 1984

The moneys in the guardian's fund shall be deemed to be deposits for the purposes of the Public Investment Commissioners
Act, 1984 (Act 45 of 1984), and the Master may from time to time pay out of any working balance retained at his or her
disposal under the said Act, any amounts due and payable out of the said fund.
[S. 87 substituted by s. 19 of Act 86 of 1983 (wef 6 July 1983) and by s. 13 of Act 20 of 2001 (wef 20 July 2001).]

88 Interest on certain moneys in guardian's fund

(1) Subject to the provisions of subsections (2) and (3), compounded interest calculated on a monthly basis at the rate per
annum determined from time to time by the Minister for Justice and Constitutional Development, in consultation with the
Minister of Finance, shall be allowed on each rand of the principal of every sum of money received by the Master for account
of any minor, mentally ill person or person with severe or profound intellectual disability, unborn heir or any person having an
interest therein of a usufructuary, fiduciary or fideicommissary nature.
[Sub-s. (1) substituted by s. 2 of Act 66 of 2008 (wef 17 February 2009).]
(2) No interest shall be allowed on any sum of money-
(a) in the case of money which became legally claimable before the first day of April, 1962, in respect of any period
after it became so claimable;
(b) in the case of money which became legally claimable on or after the said date, in respect of any period after the
expiration of five years after it became so claimable, unless it is legally claimed before such expiration.
(3) Interest shall be calculated in the case of any sum of money held by the Master on the first day of April, 1962, from
that date, and in all other cases from the first day of the month following that in which the money has been received by the
Master, until-
(a) in the case of any sum of money claimed after the expiration of a period of five years after it became claimable,
the last day of the month preceding the month during which such period expires;
© 2025 J uta and Com pany (P ty) Ltd. Downloaded: T hu May 29 2025 10:26:54 GMT +0200 (S outh A fric a S tandard T im e)
 (b) in all other cases, the last day of the month preceding the month during which the money is paid out.

89 Payments from guardian's fund

The Master shall, upon the application of any person who has become entitled to receive any money out of the guardian's
fund, pay that money to that person.
90 Payments to natural guardians, tutors and curators, or for and on behalf of minors and persons under curatorship
(1) The Master may, subject to subsection (2) and subject to the terms of any will or written instrument disposing of the
money or, in the case of a tutor or curator, by which the tutor or curator has been nominated, pay to the natural guardian or
to the tutor or curator, or for and on behalf of the minor or other person concerned, so much of any moneys standing to the
credit of the minor or other person in the guardian's fund as may be immediately required for the maintenance, education or
other benefit of the minor or other person or any of his dependants, or for any purpose referred to in subparagraph (i), (ii) or
(iv) of paragraph (c) of the proviso to section 82, or for any investment in immovable property within the Republic or in any
mortgage over such immovable property on behalf of the minor or other person, approved by the Master: Provided that,
subject to the terms of any such will or instrument, the aggregate of the payments made in the case of any minor or other
person for purposes of maintenance, education or other benefit shall not, without the sanction of the Court, exceed the
amount 6 determined by the Minister from time to time by notice in the Gazette of the capital amount received for account of
the minor or other person concerned.
[Sub-s. (1) amended by s. 4 of Act 157 of 1993 (wef 1 December 1993).]
(2) Where a natural guardian gives security in terms of section 43 (2) after the sum of money to which a minor is, according
to any liquidation and distribution account in any deceased estate or by virtue of any other source, entitled, has been paid
into the guardian's fund, the Master may pay to that guardian, for and on behalf of such minor, the sum of money standing to
the credit of the minor in the guardian's fund, whereafter the provisions of section 43 (3), (4) and (5) shall mutatis mutandis
apply.
[Sub-s. (2) substituted by s. 2 of Act 35 of 1986 (wef 23 April 1986).]
[S. 90 amended by s. 20 of Act 86 of 1983 (wef 6 July 1983) and substituted by s. 7 of Act 12 of 1984 (wef 7 March 1984).]
6 R250 000 - GN R920 in GG 38238 of 24 November 2014

90A Payment to usufructuary or fiduciary or to his tutor or curator

(1) The Master may, where any person has a right as usufructuary or fiduciary to money which was paid into the guardian's
fund, pay such money to that person or, if that person is a minor or a person under curatorship, to his tutor or curator, on
condition that such person or his tutor or curator, as the case may be, has given security to the satisfaction of the Master for
the refund of such money on the termination of his right or of his tutorship or curatorship, as the case may be.
(2) The provisions of section 43 (3), (4) and (5) shall mutatis mutandis apply in respect of any security given under
subsection (1).
[S. 90A inserted by s. 3 of Act 35 of 1986 (wef 23 April 1986).]

91 Publication of list of unclaimed moneys

The Master shall in the month of September of each year cause to be published in the Gazette a list of all amounts of R1
000 or more in the guardian's fund, other than the amounts deposited therein in terms of section 93 (3), which have been
claimable and have remained unclaimed by the persons entitled thereto for a period exceeding one year but not exceeding
three years.
[S. 91 substituted by s. 21 of Act 86 of 1983 (wef 6 July 1983), amended by s. 25 of Act 108 of 1991 (wef 30 June 1991) and
substituted by s. 14 of Act 20 of 2001 (wef 20 July 2001).]

92 Forfeiture to State of moneys unclaimed for thirty years

Any money in the guardian's fund (whether such money has been paid into the said fund before or after the commencement
of this Act) which has remained unclaimed by the person entitled thereto for a period of thirty years as from the date upon
which such person became entitled to claim the said money, shall be forfeited to the State.

93 Statements of certain unclaimed moneys to be published, and amounts unclaimed to be paid into guardian's fund
(1) Every person carrying on business in the Republic shall in the month of January in each year prepare in the prescribed
form and publish in the Gazette a detailed statement in respect of all amounts of R100 or more which were held by him or her
or by any agent on his or her behalf in the Republic on the thirty-first day of December of the immediately preceding year and
which were not his or her property or subject to any valid lien, but at the time of the preparation of the said statement have
remained unclaimed for a period of five years or more by the rightful owners.
[Sub-s. (1) substituted by s. 22 (1) (a) of Act 86 of 1983 (wef 4 November 1985), by s. 5 of Act 63 of 1990 (wef 29 June 1990) and by
s. 15 of Act 20 of 2001 (wef 20 July 2001).]
(2) Any person who has prepared the said statement for publication, may deduct from the said amounts the cost of
publication apportioned as far as possible among the owners.
[Sub-s. (2) substituted by s. 22 (1) (b) of Act 86 of 1983 (wef 4 November 1985).]
(3) After the expiration of three months from the date of publication of the said statement, such person shall forthwith
transmit a statement and affidavit in the prescribed form to the Master and deposit in the guardian's fund to the credit of the
rightful owners all such amounts still remaining unclaimed by the rightful owners.
[Sub-s. (3) amended by s. 4 of Act 79 of 1971 (wef 14 July 1971) and by s. 22 (1) (c) of Act 86 of 1983 (wef 4 November 1985) and
substituted by s. 26 of Act 108 of 1991 (wef 30 June 1991).]

CHAPTER VI
MISCELLANEOUS PROVISIONS (ss 94-109)

94 Consent of Master to sub-division of immovable property on behalf of minor or unborn heir

If the Master is satisfied that it is expedient to partition any immovable property which is registered in the name of any
minor or in which any minor has or any unborn heir may acquire any interest, and that the proposed sub-division is fair and
equitable, he may, upon such terms as to costs or otherwise as he thinks fit, and subject to the provisions of section 30 of
the Deeds Registries Act, 1937 (Act 47 of 1937), consent, on behalf of such minor or heir, to the sub-division and to any
© 2025 J uta and Com pany (P ty) Ltd. Downloaded: T hu May 29 2025 10:26:54 GMT +0200 (S outh A fric a S tandard T im e)
 exchange of property, payment of money or mortgage incidental to the sub-division.
[S. 94 substituted by s. 8 of Act 54 of 1970 (wef 1 April 1972) and amended by s. 1 of Act 49 of 1996 (wef 4 October 1996).]

95 Review of Master's appointments, etc

(1) The Chief Master may review any appointment of an executor, curator or interim curator, and every decision, ruling,
order, direction or taxation made by the Master, after taking into consideration representations from an executor, curator,
interim curator, beneficiary or any other person whom the Chief Master considers relevant, and the Chief Master may confirm,
set aside or vary the appointment, decision, ruling, order, direction or taxation, as the case may be.
(2) Representations must be in writing and must include all relevant information pertaining to the matter, including-
(a) the estate number;
(b) name of the deceased or executor of the estate;
(c) name of the court in whose jurisdiction the matter falls; and
(d) a copy of the correspondence from the Master regarding his or her decision on the matter.
(3) A decision of the Chief Master taken in terms of subsection (1) shall be subject to appeal or review by the Court upon
motion at the instance of any person aggrieved thereby, and the Court may on any such appeal or review confirm, set aside or
vary the appointment, decision, ruling, order, direction or taxation, as the case may be.
(4) Pursuant to subsection (1), the Chief Master-
(a) must determine a review and appeal policy and issue policy directives to give effect to the provisions of this
section or any other law; and
(b) may intervene in any stage of the process when policy directives are not complied with.
[S. 95 amended by s. 26 (1) of Act 57 of 1988 (wef 31 March 1989) and substituted by s. 6 of Act 15 of 2023 (wef 3 April 2024).]

96 Proceedings by Master
(1) Notwithstanding anything contained in any other law, the Chief Master, acting upon the request of a Master or a person
designated by him or her, may-
(a) institute civil proceedings in pursuance of this Act, against any executor, tutor, curator, administrator or interim
executor or curator, in the High Court within whose area of jurisdiction the appointment of such executor, tutor,
curator, administrator or interim executor or curator was made, whether or not such executor, tutor, curator,
administrator or interim executor or curator is resident within that area or otherwise subject to the jurisdiction of
that High Court; and
(b) in any such proceedings, proceed by way of application or motion and report to the Court in writing the facts upon
which he or she relies instead of stating them in an affidavit.
(2) Whenever, in the course of their duties, the Chief Master or a person delegated by him or her, finds it necessary to lay
any facts before the Court otherwise than upon formal application or motion, they may do so by way of a report in writing:
Provided that the Court may refer any such report back to the Chief Master or the delegated person, and direct them to
proceed by way of formal application or motion.
(3) Whenever any difference of opinion upon a question of law arises between the Master and an executor in the
distribution of an estate and a person under the age of 18 years has an interest in such decision, the Master and the executor
may state a case, in writing, for consideration by a judge in chambers.
(4) The decision of the judge is binding upon the Master and the executor, without prejudice to the rights of other persons
interested in the distribution: Provided that the judge may refer the matter to the Court for argument.
[S. 96 amended by s. 26 (1) of Act 57 of 1988 (wef 31 March 1989) and by s. 16 of Act 20 of 2001 (wef 20 July 2001) and substituted
by s. 7 of Act 15 of 2023 (wef 3 April 2024).]

96A Powers, duties and functions of Chief Master

The Chief Master, as the head of the Offices of the Master of the High Court, shall have authority over the exercise of all
powers, and the performance of all the duties and functions, conferred or imposed on or assigned to any Master by this Act or
any other law.
[S. 96A inserted by s. 8 of Act 15 of 2023 (wef 3 April 2024).]

97 Master's costs
All costs incurred by the Master in the exercise of his powers and the performance of his duties under this Act or in any
proceedings in pursuance of the provisions of this Act which cannot be recovered from any other source may, unless the Court
has ordered that they be paid by him de bonis propriis, be paid out of the guardian's fund: Provided that the Minister may
specially authorize that any costs ordered to be paid by the Master de bonis propriis be refunded to him or be paid out of the
said fund.

98 Recovery of costs ordered to be paid de bonis propriis by executor, etc

Whenever any executor, tutor, curator, interim curator or surety has been ordered to pay de bonis propriis the costs of any
proceedings instituted by the Master, the Master may, if he is unable to recover the said costs from any property belonging to
the executor, tutor, curator, interim curator or surety, recover them from the property in the deceased estate or the property
subject to the administration of the tutor or curator, as the case may be.
[S. 98 amended by s. 26 (1) of Act 57 of 1988 (wef 31 March 1989).]

99 Master incapacitated from being executor, etc

No Master shall in his official capacity be capable of acting as executor, tutor or curator.
[S. 99 amended by s. 26 (1) of Act 57 of 1988 (wef 31 March 1989).]

100 Exemption from liability for acts or omissions in Master's office

No act or omission of any Master or of any officer employed in a Master's office shall render the State or such Master or
officer liable for any damage sustained by any person in consequence of such act or omission: Provided that if such act or
omission is mala fide or if such Master or officer has, in connection with such act or omission in the course of his duties or
functions, not exercised reasonable care and diligence, the State shall be liable for the damage aforesaid.
© 2025 J uta and Com pany (P ty) Ltd. Downloaded: T hu May 29 2025 10:26:54 GMT +0200 (S outh A fric a S tandard T im e)
 101 Evidence
(1) A copy certified by the Master of any letters of executorship, tutorship or curatorship lodged with him under section 21,
or under the said section read with section 74, or of a copy of any such letters, shall be admissible in evidence as if it were
the original letters.
[Sub-s. (1) substituted by s. 26 (1) of Act 57 of 1988 (wef 31 March 1989).]
(2) A certificate under the hand of the Master that any person named in the certificate has under any such letters signed
and sealed by him been authorized-
(a) in the case of an executor, to liquidate and distribute the estate in the Republic of the deceased person named in
the certificate;
(b) ......
[Para. (b) deleted by s. 26 (1) of Act 57 of 1988 (wef 31 March 1989).]
(c) in the case of a tutor or curator, to perform any act in respect of or to take care of or administer the property in
the Republic of the minor or other person so named, or to carry on any business or undertaking in the Republic of
such minor or person, as the case may be,
shall be admissible in evidence as prima facie proof that such first-mentioned person has been so authorized.
(3) A certificate under the hand of the Master shall be prima facie proof of any loss referred to in section 23 (5) or in
section 77 (5), and of any value referred to in section 35 (1) or in section 46 or in the last-mentioned section as applied by
section 85.
[Sub-s. (3) substituted by s. 26 (1) of Act 57 of 1988 (wef 31 March 1989).]

102 Penalties
(1) Any person who-
(a) steals or wilfully destroys, conceals, falsifies or damages any document purporting to be a will; or
(b) wilfully makes any false inventory under this Act; or
(c) wilfully submits to or lodges with a Master any false account under this Act; or
(d) wilfully makes any false valuation for the purposes of this Act; or
(e) when being interrogated under oath under section 32, makes, relative to the subject in connection with which he
or she is interrogated, any statement whatever which he or she knows to be false or which he or she does not
know or believe to be true; or
[Para. (e) substituted by s. 17 (a) of Act 20 of 2001 (wef 20 July 2001).]
(f) being an executor, wilfully distributes any estate otherwise than in accordance with the provisions of section 35
(12), or of the relevant will; or
[Para. (f) substituted by s. 26 (1) of Act 57 of 1988 (wef 31 March 1989).]
(g) contravenes or fails to comply with the provisions of section 9 (1) or (3), 13, 27 (1), 35 (13), 47, 71, 78, 83, 93
(1) or (3), or with any notice under section 9 (2); or
[Para. (g) substituted by s. 23 of Act 86 of 1983 (wef 6 July 1983) and by s. 26 (1) of Act 57 of 1988 (wef 31 March 1989).]
(h) contravenes or fails to comply with the provisions of section 6 (4), section 8 (1) or (2), section 11 (1), section 26
(1) or of the last-mentioned section as applied by section 85, section 28 (1), (2) or (3) or of the last-mentioned
section as applied by section 12 (7) or by section 85, section 30, section 35 (1), or with any direction under
section 35 (2) or any notice under section 43 (3) or (4); or
[Para. (h) substituted by s. 7 of Act 15 of 1978 (wef 15 March 1978) and by s. 26 (1) of Act 57 of 1988 (wef 31 March 1989).]
(i) contravenes or fails to comply with the provisions of section 7 (1) or (2), section 35 (8), section 41 (1), section 54
(5) or of the last-mentioned section as applied by section 85, or with any notice under section 7 (3) or any
direction under section 28 (6) or of the last-mentioned section as applied by section 85, or fails without reasonable
excuse to comply with a notice under section 32 (1) (b), or, having appeared in answer to such notice, refuses to
take the oath or to submit to examination or to answer fully and satisfactorily any lawful question put to him,
[Para. (i) substituted by s. 26 (1) of Act 57 of 1988 (wef 31 March 1989).]
shall be guilty of an offence and liable on conviction-
(i) in the case of an offence referred to in paragraph (a), to a fine or to imprisonment for a period not exceeding
seven years;
[Para. (i) substituted by s. 17 (b) of Act 20 of 2001 (wef 20 July 2001).]
(ii) in the case of an offence referred to in paragraph (b), (c), (d) or (e), to a fine or to imprisonment for a period not
exceeding five years;
[Para. (ii) substituted by s. 17 (b) of Act 20 of 2001 (wef 20 July 2001).]
(iii) in the case of an offence referred to in paragraph (f) or (g), to a fine or to imprisonment for a period not exceeding
twelve months;
[Para. (iii) substituted by s. 17 (b) of Act 20 of 2001 (wef 20 July 2001).]
(iv) in the case of an offence referred to in paragraph (h), to a fine or to imprisonment for a period not exceeding six
months; and
[Para. (iv) substituted by s. 17 (b) of Act 20 of 2001 (wef 20 July 2001).]
(v) in the case of an offence referred to in paragraph (i), to a fine or to imprisonment for a period not exceeding three
months.
[Para. (v) substituted by s. 17 (b) of Act 20 of 2001 (wef 20 July 2001).]
(2) The court convicting any person for failure to perform any act required to be performed by him by or under this Act
may, in addition to any penalty which it imposes, order such person to perform such act within such period as the Court may
fix.

103 Regulations
(1) The Minister may make regulations-
(a) providing for the custody and preservation of any records, moneys or securities in the offices of Masters, the
removal from such offices and preservation in any other place of such records and the destruction of such records
of an ephemeral nature;
(b) as to payments out of working balances of the guardian's fund;
(c) providing for the good conduct of Master's offices or prescribing the practice and procedure to be observed
© 2025 J uta and Com pany (P ty) Ltd. Downloaded: T hu May 29 2025 10:26:54 GMT +0200 (S outh A fric a S tandard T im e)
 therein;
(d) prescribing the matters in respect of which Master's fees shall be payable, the tariff of such fees and the manner in
which such fees shall be payable;
(e) prescribing a tariff of remuneration payable to any person performing any act relating to the liquidation or
distribution of an estate on behalf of the executor of the estate in question and prohibiting the charging or
recovery of remuneration at a higher tariff than the tariff so prescribed;
(eA) prescribing which persons, including juristic persons, are prohibited from liquidating or distributing a deceased
estate;
[Para. (eA) inserted by s. 6 of Act 8 of 2017 (wef 2 August 2017).]
[NB: A para. (eA) has been inserted by s. 1 of the Estate Affairs Amendment Act 1 of 1992, a provision which will be put into operation
by proclamation. See PENDLEX.]
(eB) prescribing any exemptions from the prohibition contemplated in paragraph (eA), which exemptions may be
permanent or to the extent specified in each case;
[Para. (eB) inserted by s. 6 of Act 8 of 2017 (wef 2 August 2017).]
(f) as to all matters which by this Act are required or permitted to be prescribed; and
(g) generally, as to all matters which he considers it necessary or expedient to prescribe in order that the purposes of
this Act may be achieved.
[Sub-s. (1) amended by s. 46 of Act 97 of 1986 (wef 3 October 1986).]
[NB: Sub-s. (1) has been substituted by s. 9 of the Judicial Matters Amendment Act 15 of 2023, a provision which will be put into
operation by proclamation. See PENDLEX.]
(2) Any regulations made under subsection (1) may provide that any person who contravenes such regulations or fails to
comply therewith shall be guilty of an offence and on conviction be liable to a fine or to imprisonment for a period not
exceeding three months.
[Sub-s. (2) substituted by s. 18 of Act 20 of 2001 (wef 20 July 2001).]
(3) Any regulations made under section 118 of the Administration of Estates Act, 1913 (Act 24 of 1913), shall be deemed to
have been made under subsection (1).
[Sub-s. (3) substituted by s. 18 of Act 20 of 2001 (wef 20 July 2001).]

104 Application of Act

This Act shall not apply-
(a) to the property on board any vessel in any port or harbour of the Republic and belonging to any person who, being
one of the officers or crew or a passenger of that vessel, dies when on land within the Republic or on board that
vessel while it is lying in such port or harbour unless at the time of his death the person so dying has left any
property other than personal effects within the Republic, or was domiciled within the Republic; or
(b) to the property of any person belonging to and serving with any visiting force as defined in section one of the
Defence Act, 1957 (Act 44 of 1957), who dies within the Republic while on service with that force, unless it be
shown to the satisfaction of the Court or the Master that for the proper liquidation and distribution of that property
it is expedient that it be dealt with under this Act.

105 Repeal of laws, and savings

(1) Subject to the provisions of subsections (2) and (3), the laws set out in the Schedule are hereby repealed to the extent
specified in the third column thereof.
(2) The estate of any person who died before the commencement of this Act shall be liquidated and distributed, and any
matter relating to the liquidation and distribution of such estate shall be dealt with as if this Act had not been passed.
(3) If the surviving spouse of any person-
(a) who died in the Republic before the commencement of this Act; or
[Para. (a) amended by s. 1 of Act 49 of 1996 (wef 4 October 1996).]
(b) ......
[Para. (b) deleted by s. 1 of Act 49 of 1996 (wef 4 October 1996).]
(c) who died or dies after the commencement referred to in paragraph (a) but before the relevant date referred to in
section 44 (3) leaving a will in terms of which any minor child of the deceased and such spouse is or will when born
be entitled to any movable property subject to usufructuary or fiduciary rights or any other like interest in favour of
such spouse,
[Para. (c) substituted by s. 19 of Act 20 of 2001 (wef 20 July 2001).]
intends to marry under circumstances where a certificate under section 56 of the Administration of Estates Act, 1913 (Act 24
of 1913), would, but for the repeal of that Act, have been required before the intended marriage could be solemnized, the
provisions of the said section 56 shall apply in relation to the intended marriage could be solemnized, the provisions of the said
section 56 shall apply in relation to the intended marriage as if this Act had not been passed.
[Sub-s. (3) substituted by s. 9 of Act 54 of 1970 (wef 1 April 1972).]

106 Re-instatement for certain purposes of the provisions which were contained in subsection (2) of section 5 of Act
24 of 1913 prior to its substitution in terms of section 16 of Act 68 of 1957
For the purposes of the application of subsection (2) of section one hundred and five in respect of any estate which prior
to the substitution effected by section sixteen of the General Law Amendment Act, 1957, was being dealt with under the
provisions which prior to such substitution were contained in subsection (2) of section five of the Administration of Estates
Act, 1913, the said provisions shall with effect from the date of commencement of the said section sixteen, be deemed not to
have been affected by such substitution.

107 Amends section 62 of the Mental Disorders Act 38 of 1916.

108 ......
[S. 108 repealed by s. 26 (1) of Act 57 of 1988 (wef 31 March 1989).]

108A ......
[S. 108A inserted by s. 10 of Act 54 of 1970 (wef 1 April 1972) and repealed by s. 1 of Act 49 of 1996 (wef 4 October 1996).]

109 Short title and commencement

© 2025 J uta and Com pany (P ty) Ltd. Downloaded: T hu May 29 2025 10:26:54 GMT +0200 (S outh A fric a S tandard T im e)
 This Act shall be called the Administration of Estates Act, 1965, and shall come into operation upon a date to be fixed by
the State President by proclamation in the Gazette.
[S. 109 substituted by s. 26 (1) of Act 57 of 1988 (wef 31 March 1989).]

Schedule
LAWS REPEALED

Number and Short title Extent of repeal

year of law

24 of 1913 Administration of Estates Act, 1913 The whole

38 of 1916 Mental Disorders Act, 1916 Sections sixty-four and sixty-five

44 of 1926 Financial Adjustments Act, 1926 Section three

45 of 1931 Financial Adjustments Act, 1931 Section four

49 of 1935 Finance Act, 1935 Section eight

17 of 1938 Finance Act, 1938 Sections twenty and twenty-one

46 of 1944 Finance Act, 1944 Section eighteen

57 of 1946 Finance Act, 1946 Section nineteen

45 of 1953 Finance Act, 1953 Section twelve

62 of 1955 General Law Amendment Act, 1955 Sections eight to twelve, inclusive, and
the First Schedule

68 of 1957 General Law Amendment Act, 1957 Sections fifteen to twenty-one, inclusive

81 of 1957 Finance Act, 1957 Section eight

37 of 1958 Finance Act, 1958 Section ten

76 of 1961 Finance Act, 1961 Section five

93 of 1962 General Law Further Amendment Act, 1962 Sections six to twelve, inclusive

93 of 1963 General Law Further Amendment Act, 1963 Section one

PENDLEX: Administration of Estates Act 66 of 1965 after amendment by the Estate Affairs Amendment Act 1 of 1992
Section 103 (eA)
prescribing a tariff of remuneration payable, either by way of cession or otherwise, to any person concerning the
tracing of someone who is entitled to receive money out of the guardian's fund, and prohibiting the charging or
recovery of remuneration at a higher tariff than the tariff so prescribed;

PENDLEX: Administration of Estates Act 66 of 1965 after amendment by the Judicial Matters Amendment Act 15 of 2023
Section 103 (1)
The Minister may make regulations-
(a) providing for the custody and preservation of any records, moneys or securities in the offices of Masters, the
removal from such offices and preservation in any other place of such records and the destruction of such records
of an ephemeral nature;
(b) as to payments out of working balances of the guardian's fund;
(c) providing for the good conduct of Master's offices or prescribing the practice and procedure to be observed
therein;
(d) prescribing the matters in respect of which Master's fees shall be payable, the tariff of such fees and the manner in
which such fees shall be payable;
(e) prescribing a tariff of remuneration payable to any person performing any act relating to the liquidation or
distribution of an estate on behalf of the executor of the estate in question and prohibiting the charging or
recovery of remuneration at a higher tariff than the tariff so prescribed;
(f) prescribing which persons, including juristic persons, are prohibited from liquidating or distributing a deceased
estate;
(g) prescribing any exemptions from the prohibition contemplated in paragraph (f), which exemptions may be permanent
or to the extent specified in each case;
(h) as to all matters which by this Act are required or permitted to be prescribed; and
(i) generally, as to all matters which he or she considers it necessary or expedient to prescribe in order that the
purposes of this Act may be achieved.

© 2025 J uta and Com pany (P ty) Ltd. Downloaded: T hu May 29 2025 10:26:54 GMT +0200 (S outh A fric a S tandard T im e)