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This is a Bill, not an Act. For current law, see the Acts databases.
South Australia
Succession Duties Repeal
Bill 2013
A BILL FOR
An Act to repeal the Succession
Duties Act 1929.
Contents
Part 1—Preliminary
1Short
title
2Commencement
Part 2—Repeal of Succession Duties
Act 1929
3Repeal of Act
4Liability for duty and entitlement
to refund etc extinguished
The Parliament of South Australia enacts as
follows:
This Act may be cited as the Succession Duties Repeal
Act 2013.
This Act will come into operation on 1 July 2014.
Part 2—Repeal
of Succession Duties
Act 1929
The Succession
Duties Act 1929 is repealed.
4—Liability
for duty and entitlement to refund etc extinguished
(1) Any liability for duty under the Succession
Duties Act 1929 that was outstanding immediately before the
commencement of this section is extinguished.
(2) A person is not entitled to a refund, rebate or remission under the
Succession
Duties Act 1929 after the commencement of this section
unless—
(a) the entitlement to the refund, rebate or remission accrued before that
commencement; and
(b) an application for the refund, rebate or remission is made on or
before 31 December 2014.