South Australian Consolidated Acts South Australian Consolidated Acts (1) Where a gift
liable to duty does not consist of money, the Commissioner may require a
proper valuation thereof by some competent valuer to be furnished with or in
relation to any return required under this Act and, if the value of any gift
on which duty is or may be payable is in dispute, or, if the Commissioner is
not satisfied with any valuation submitted to him, the Commissioner may cause
a proper valuation to be made of such gift by any competent valuer he may
select and assess the duty thereon accordingly.
(2) Where
the Commissioner causes a valuation to be made of any gift by any valuer
selected by him, that valuer may inspect any property that is the subject of
the gift and the person having the custody or possession of that property
shall allow the valuer to have access to and inspect it at all reasonable
times and if he refuses or fails to allow the valuer to do so, he shall be
guilty of an offence and liable to a penalty not exceeding five hundred
dollars.
(3) The Commissioner
may, having regard to the circumstances of each case, charge the whole or any
part of the expenses of or incidental to the making of any valuation caused to
be made by him to the person liable to pay the duty and may recover the amount
thereof from him as a debt due to Her Majesty in any court of competent
jurisdiction.