South Australian Consolidated Acts South Australian Consolidated Acts41—Deduction of gift duty from succession duty in certain cases
(1) Where by virtue of
the provisions of the Succession Duties Act 1929 succession duty is
chargeable on any property on which a successor or the donor has paid
gift duty in accordance with this Act, there shall be deducted from the
succession duty assessed in respect of such property the amount of such
gift duty so paid or the succession duty so assessed whichever is the lesser.
(2) The gift duty to
be deducted for the purposes of subsection (1) of this section shall not
include any sum paid by way of additional gift duty in accordance with
section 30 or section 42 or any sum ordered to be paid under
subsection (2) of section 45 of this Act.