South Australian Repealed Acts South Australian Repealed ActsThis legislation has been repealed.
TABLE OF PROVISIONS
Long Title
PART 1--Preliminary
1. Short title
2. Acts consolidated and repealed
4. Interpretation
4A. Application of Succession Duties Act Amendment Act 1970
4B. Application of Succession Duties Act Amendment Act 1975
4C. Application of Succession Duties Act Amendment Act 1976
4D. Application of Succession Duties Act Amendment Act 1977
4E. Non-application of this Act to the estates of persons who die on or after 1/1/80
5. Commissioner of Succession Duties and administration of Act
6. Reciprocity in the deduction of duty paid in respect of foreign property
PART 2--Imposition and ascertainment of succession duties
7. Succession duties payable by administrator
8. Property on which duty is payable
8A. Property passing to spouse exempt from duty
9. Calculation of net present value of property derived
9B. Relief from duty on successive deaths
10. Property derived from a deceased person
10A. Certain covenants to pay to be dispositions of property
10B. Valuation of unlisted shares
10C. Agreement as to value of share in partnership may be disregarded
10D. Ascertainment of value of debt
11. Duty to be a first charge on real and personal estate
12. Administrator to file statement
13. Reasonable funeral and testamentary expenses may be deducted
13A. Costs of solicitor
15. Commissioner may extend time for filing statement
16. If statement not filed, or commissioner dissatisfied therewith etc the commissioner may assess duty
16A. Duty payable by trustee etc
17. Supply of copies of grants to commissioner
18. Security for payment of duties etc
19. As to administration during minority or absence from South Australia
19A. Donatio Mortis Causa to vest in administrator
23. Settlements and deeds of gift to be registered
24. Mode of registering
25. If settlement or deed of gift registered under the Real Property Act 1886 certified copy to be produced in lieu of original
31. Property conveyed or assigned to evade duty, liable to duty
33. Certain increases of benefit and beneficial interests accruing not subject to duty
38. Commissioner may require payment of duty before he approves statement
38A. Commissioner may extend time for payment of duty
42. Increase of succession duties
42A. Imposition of duties as varied
PART 3--Sales for non-payment of duty
43. Property may be ordered to be sold
44. Purchaser not bound to inquire
45. When land sold under order, court may make vesting order
PART 4--Adjustment of duty
46. Administrator or trustee to adjust duties
46A. Additional power of administrator to recover duties in certain cases
47. Power of court to make order when duties not adjusted
48. When limited interest taken, duty thereon payable out of corpus
49. Pending appeal not to delay payment of duty
50. Property not to be disposed of until duty paid
51. Interest on duty
52. Duty deemed a debt due to Crown
53. Power to compromise duties
54. When too little duty paid
55. When too much duty paid
PART 4A--Remission of duty on estates of persons dying on active service
55A. Application of Part
55AA. Application of Part 4A to Korean war and certain other operations
55B. Remission of duty in case of persons dying on active service
55C. Remission of duty in case of successive deaths caused by war
55D. Remission of duty on estates of members of allied forces having foreign domiciles
PART 4B--Rebate of duty on property passing to ancestors, descendants, brothers and sisters of the deceased
55E. Interpretation
55F. Rebate to ancestor, descendent, brother or sister
55G. Special rebate for rural property
55H. General statutory amount
55J. Special statutory amount in respect of rural property
55K. Administrator to apply in certain cases
55L. Valuation of land used for primary production
55M. Valuation of dwellinghouse
55N. Further provisions as to rural property
PART 5--General provisions
56. Duty on property given to uncertain person etc
56B. Rate of duty on property derived by children adopted de facto
57. Legacies to certain public bodies
58. Where charge of duty duplicated, only one duty to be payable
59. Estimate of value of property
60. Validity of assessments
61. Appeal from commissioner
61A. Objections against assessments
62. Commissioner to keep books and give receipt for duty
63. Duties of Registrar-General
63A. Prohibition of dealing with shares etc
63B. Certificate as to payment of duties etc
64. Inspection of documents in Lands Titles or General Registry Office
65. Power to use taxation returns for verification purposes
66. If any person makes default in delivering statement etc court may order same to be done
67. Persons interested may inspect statements filed and have copies
68. Protection to bona fide purchaser etc
69. Admissibility in evidence of unregistered settlements and deeds of gift
70. Certificate of registration to be prima facie evidence of registration
71. Evidence of assessments
72. Affidavits
73. Person making a false oath guilty of perjury
74. Penalty for making a false statement, or fraudulent alteration in a statement
75. Penalty for failing or omitting to file statements or accounts
77. Non-payment of penalties
PART 6--Regulations
78. Regulations
Schedule 1--Acts repealed
Schedule 2--Amount of duties payable on property chargeable with duty under this Act
Legislative history
The Parliament of South Australia enacts as
follows: