South Australian Consolidated Acts

GIFT DUTY ACT 1968 - SECT 5A

5A—Non-application of this Act to certain gifts

Notwithstanding any other provision of this Act—

            (a)         this Act shall not apply to any gift made on or after the first day of January, 1980; and

            (b)         no such gift shall be taken into account in assessing the duty payable in respect of a gift made before that date.