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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).
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