South Australian Consolidated Acts South Australian Consolidated Acts|
First column |
Second column |
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Where the value of all relevant gifts— |
The rate per centum of duty on the value of the gift in question shall
be— |
|
Does not exceed $4 000 |
Nil |
|
Exceeds $4 000 but does not exceed $4 500 |
0.006 per cent multiplied by the whole number of dollars by which the value of
all relevant gifts exceeds $4 000. |
|
Exceeds $4 500 but does not exceed $7 000 |
3.0 per cent plus 0.0002 per cent for each whole dollar by which the value of
all relevant gifts exceeds $4 500. |
|
Exceeds $7 000 but does not exceed $15 000 |
3.5 per cent plus 0.000125 per cent for each whole dollar by which the value
of all relevant gifts exceeds $7 000. |
|
Exceeds $15 000 but does not exceed $75 000 |
4.5 per cent plus 0.0001 per cent for each whole dollar by which the value of
all relevant gifts exceeds $15 000. |
|
Exceeds $75 000 but does not exceed $202 777 |
10.5 per cent plus 0.00009 per cent for each whole dollar by which the value
of all relevant gifts exceeds $75 000. |
|
Exceeds $202 777 |
22 per cent. |