South Australian Consolidated Acts South Australian Consolidated Acts38—Rebate in case of double gift duty
(1) Where gift duty
has been paid in respect of a gift of personal property actually situated in
any place other than South Australia and it is shown to the satisfaction of
the Commissioner that gift duty (not being gift duty under any Act of the
Parliament of the Commonwealth) has been lawfully paid on the personal
property, or stamp duty on any instrument of conveyance effecting the gift has
been lawfully paid, under a law of the place in which the property is actually
situated at the time of the gift, the Commissioner shall refund to the person
who has paid the gift duty under this Act on the property an amount equal to
the gift duty or stamp duty paid thereon under the law of the place in which
it is situated or to the gift duty so paid thereon under this Act, whichever
is the lesser.
(2) Where
the Commissioner is satisfied that in such cases as are referred to in
subsection (1) of this section a refund will become payable he may
require the payment of the gift duty less a provisional allowance of the
estimated amount of the refund, subject to such conditions as he may impose.