What Section 35 actually requires
Once the Master has approved the Liquidation and Distribution Account, the executor must give notice that the account will lie open for inspection at the office of the Master and the Magistrate's Court of the district in which the deceased was ordinarily resident at date of death. The inspection period is at least 21 days from the date of publication.
The notice must be published in the Government Gazette and in one or more newspapers circulating in the district of last ordinary residence. As with Section 29, both are required - the newspaper alone is not enough.
Timing the notice
Place the notice only after the Master has indicated, in writing, that the account is in order to lie open. Placement before approval invariably triggers a republication request.
Synchronise the Gazette and the newspaper to publish in the same week. The 21-day inspection clock runs from the date of the last publication, so a misaligned pair of placements stretches the close-out unnecessarily.
Where to advertise
As with Section 29, the newspaper must circulate in the district of last ordinary residence. The Magistrate's Court referenced in the notice should be the court for that district.
If the deceased lived in one province but owned property elsewhere, do not be tempted to place in the property province - the statute looks at residence, not asset location.
Prescribed wording
The notice must identify the deceased (full names, ID number, date of death, last ordinary residence), the estate number and Master's Office, the offices at which the account will lie open, and the period of inspection. When I Am Gone drafts the notice from the matter intake to avoid transposition errors.
Include the executor's name and address so that an objector knows where to lodge an objection.
Proof of placement and Master correspondence
Keep on the file: the Gazette extract, the dated newspaper tear-sheet, the placement receipt, and a chain-of-custody page recording the practitioner who placed the notice.
Once the inspection period has lapsed without objection, send the Master a closing letter attaching the proofs. This is the trigger for distribution authority and ultimately for discharge.
If an objection is lodged
An interested party may lodge a written objection at the Master's Office during the inspection period. The Master will furnish a copy to the executor and direct a response.
The estate cannot distribute while an objection is unresolved. Plan for this when communicating timelines to beneficiaries.
How When I Am Gone places a Section 35 notice
Re-use the matter intake from the Section 29 placement: the deceased particulars, estate number and Master's office details flow into the Section 35 draft.
The workbench prices and submits the placement, files the proof against the matter, and records the practitioner identity in the audit log so the closing letter to the Master is ready when the inspection period ends.
Common questions
Can I place the Section 35 notice before the Master has approved the L&D account?
No. The notice must follow the Master's confirmation that the account is in order. Premature placement is a common cause of republication.
How long is the inspection period?
At least 21 days from the date of last publication of the notice. Align the Gazette and newspaper publications to the same week to keep the calculation simple.
Does When I Am Gone handle the closing letter to the Master?
When I Am Gone produces a placement-proof pack that you can attach to your own closing correspondence. The Master correspondence itself remains the practitioner's responsibility.