South Australian Consolidated Acts

GIFT DUTY ACT 1968

TABLE OF PROVISIONS

           Long Title

   PART 1--Preliminary

   1.      Short title
   4.      Interpretation
   5.      Definition of value of all gifts--Schedule
   5A.     Non-application of this Act to certain gifts

   PART 2--Administration

   6.      Administration
   7.      Services of officers or employees of any Government department
   8.      Secrecy

   PART 3--Liability to gift duty

   9.      Liability to pay gift duty--Schedule
   10.     Calculation of gift duty--Schedule
   11.     Remission of gift duty under five dollars
   11A.    Reduction of duty in case of gift of interest in matrimonial home
   12.     When gift is deemed to be made
   13.     Where property deemed to be situated
   14.     Exemptions
   15.     Certain gifts not to be taken into account
   16.     Value of the gift where consideration is not adequate
   17.     Value of gift
   18.     Disposition in consideration of reservation of benefit

   PART 4--Returns and assessments

   19.     Returns by donors and donees
   20.     Power to require valuation
   21.     Power to adopt Commonwealth valuation
   22.     Net value of annuity etc when duty chargeable
   23.     Further returns
   24.     Assessment of gift duty
   25.     Amendment to assessment
   26.     Default assessments
   27.     Notices of assessment

   PART 5--Collection and recovery of gift duty

   28.     Liability for gift duty
   28A.    Donor not liable for duty if diminution of his estate occurred without his knowledge
   29.     Extension of time to pay and payment by instalments
   30.     Additional duty for late payment
   31.     Gift duty to be charged on land
   32.     Enforcement of charge for duty
   33.     No limitation of action

   PART 6--Objections and appeals

   34.     Objections and appeals
   35.     Pending appeal or objection not to affect assessment
   36.     Adjustment of duty after appeal or objection

   PART 7--Miscellaneous

   37.     Duty and other moneys recoverable
   38.     Rebate in case of double gift duty
   39.     Rebate of stamp duty paid
   40.     Department to obtain information and evidence
   41.     Deduction of gift duty from succession duty in certain cases
   42.     Additional duty in certain cases
   43.     Failure to furnish returns and information etc
   44.     Refusal to give evidence
   45.     False returns etc
   46.     Assessments to be evidence
   47.     Penalty for making false declaration or oath not affected
   48.     Books to be open to inspection
   49.     Proceedings for offences and penalties
   50.     Liability for duty not exonerated
   51.     Valuation of shares
   52.     Commissioner may compromise a claim for duty
   53.     Regulations
   54.     Financial provision
           SCHEDULE
           Legislative history