Commonwealth Numbered Acts

GIFT DUTY AMENDMENT ACT 1978 No. 25 of 1978 - SECT 4

4. In ascertaining the rate of gift duty in respect of a gift made before 1
July 1979, the value of a gift or gifts made on or after that date shall not
be taken into account in ascertaining the value of all gifts for the purposes
of the Schedule to the Principal Act.
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