South Australian Consolidated Acts South Australian Consolidated Acts11—Remission of gift duty under five dollars
(1) Subject to
subsection (2) of this section, where the gift duty that would, apart
from this section, be payable in respect of a gift is less than five dollars,
no gift duty is payable in respect of the gift.
(2) This section does
not operate to exempt a gift from gift duty if—
(a) the
value of the gift; and
(b) the
value of all other gifts given by the same donor to the same donee within
eighteen months before or after the date of the gift,
are such that if those gifts together constituted a single gift, gift duty of
an amount of five dollars or more would be payable in respect of that single
gift.