South Australian Consolidated Acts South Australian Consolidated Acts52—Commissioner may compromise a claim for duty
(1) Where by reason of
the complexity or uncertainty of the facts or from any other cause it is
difficult or impracticable to ascertain exactly the value of any gift or to
ascertain the same without undue delay or expense, the Commissioner may
assess, by way of composition for the duty so payable, such sum as
the Commissioner thinks proper under the circumstances and may accept payment
of the sum so assessed in full discharge of all claims for such duty.
(2) No such
composition shall constitute a good discharge from duty if it is procured by
fraud or by a wilful failure to disclose material facts.