Commonwealth Numbered Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

ESTATE DUTY ASSESSMENT AMENDMENT ACT 1979 No. 60 of 1979 - SECT 9

Release from liability for duty in cases of hardship
9. Section 48A of the Principal Act is amended-

(a) by omitting from sub-section (3) ''for a report by a member of the
Board of Review'';

   (b)  by omitting sub-section (4) and substituting the following
        sub-sections:

''(4) An application that is referred to a Board of Review under sub-section
(3) shall be dealt with in accordance with sub-sections (5) to (10)
(inclusive) by a person (in this section referred to as the 'designated
person') who-

   (a)  is a member of that Board (who may be the Chairman of that Board); or

   (b)  is an officer of the Department of the Treasury who performs
        administrative duties for that Board,

and is designated by the Chairman of that Board.

''(4A) A designation for the purposes of sub-section (4) may be a designation
of a person as the person who is to deal with applications included in a class
of applications.'';

   (c)  by omitting from sub-sections (5), (6), (7), (9) and (10) ''member of
        the Board of Review'' (wherever occurring) and substituting
        ''designated person''; and

   (d)  by omitting sub-section (11). 


AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback