D-16 - Succession Duties Act
46. (1) The Minister may at any time assess duties, interest and penalties under this act or notify in writing any beneficiary, executor, trustee or administrator that no duties are payable.
(2) The Minister may also again assess duties, interest and penalties under this act and reassess or make an additional assessment, as the case may be,
(a) within four years from the day of mailing of a notice of original assessment or a notification that no duties are payable;
(b) at any time, if the beneficiary, executor, trustee or administrator
i. has made a misrepresentation that is attributable to neglect or wilful default or has committed any fraud in filing the return or in supplying any information provided for in this act; or
ii. has filed with the Minister a waiver in prescribed form within four years from the day of mailing of the notice of an original assessment or of the notification that no duties are payable.