South Australian Consolidated Acts South Australian Consolidated Acts32—Enforcement of charge for duty
(1) Where gift duty is
not paid within six months after the day on which the duty becomes due and
payable the Commissioner may apply to the Supreme Court for an order that such
part of the property comprised in the gift as is specified in the order be
sold, and that the proceeds of the sale be applied in payment of the gift duty
and the costs incurred in connection with the application and the sale.
(2) Where any property
has been sold under any such order the Supreme Court may make an order vesting
the property in the purchaser.
(3) Every such vesting
order shall have the same effect as if all persons entitled to the property
had been free from all disability, and as if it were a proper conveyance,
transfer or assignment of the property for such estate or interest as is
specified in the order, duly executed by those persons.