South Australian Consolidated Acts South Australian Consolidated Acts5—Definition of value of all gifts—Schedule
For the purpose of calculating the gift duty payable under this Act in respect
of a gift, a reference in the Schedule to this Act to the value of all
relevant gifts shall be construed as a reference to the sum of—
(a) the
value of the gift in respect of which the calculation is being made; and
(b) the
value of all other gifts made—
(i)
at the same time as the gift referred to in
paragraph (a) of this section, and within eighteen months previously
(whether wholly or partly before the commencement of this Act or not) and
within eighteen months subsequently; and
(ii)
by the same donor who made the gift referred to in
paragraph (a) of this section to the same or to any other donee.