South Australian Consolidated Acts

SUCCESSION DUTIES ACT 1929

TABLE OF PROVISIONS

           Long Title

   PART 1--Preliminary

   1.      Short title
   2.      Acts consolidated and repealed
   4.      Interpretation
   4A.     Application of Succession Duties Act Amendment Act 1970
   4B.     Application of Succession Duties Act Amendment Act 1975
   4C.     Application of Succession Duties Act Amendment Act 1976
   4D.     Application of Succession Duties Act Amendment Act 1977
   4E.     Non-application of this Act to the estates of persons who die on or after 1/1/80
   5.      Commissioner of Succession Duties and administration of Act
   6.      Reciprocity in the deduction of duty paid in respect of foreign property

   PART 2--Imposition and ascertainment of succession duties

   7.      Succession duties payable by administrator
   8.      Property on which duty is payable
   8A.     Property passing to spouse exempt from duty
   9.      Calculation of net present value of property derived
   9B.     Relief from duty on successive deaths
   10.     Property derived from a deceased person
   10A.    Certain covenants to pay to be dispositions of property
   10B.    Valuation of unlisted shares
   10C.    Agreement as to value of share in partnership may be disregarded
   10D.    Ascertainment of value of debt
   11.     Duty to be a first charge on real and personal estate
   12.     Administrator to file statement
   13.     Reasonable funeral and testamentary expenses may be deducted
   13A.    Costs of solicitor
   15.     Commissioner may extend time for filing statement
   16.     If statement not filed, or commissioner dissatisfied therewith etc the commissioner may assess duty
   16A.    Duty payable by trustee etc
   17.     Supply of copies of grants to commissioner
   18.     Security for payment of duties etc
   19.     As to administration during minority or absence from South Australia
   19A.    Donatio Mortis Causa to vest in administrator
   23.     Settlements and deeds of gift to be registered
   24.     Mode of registering
   25.     If settlement or deed of gift registered under the Real Property Act 1886 certified copy to be produced in lieu of original
   31.     Property conveyed or assigned to evade duty, liable to duty
   33.     Certain increases of benefit and beneficial interests accruing not subject to duty
   38.     Commissioner may require payment of duty before he approves statement
   38A.    Commissioner may extend time for payment of duty
   42.     Increase of succession duties
   42A.    Imposition of duties as varied

   PART 3--Sales for non-payment of duty

   43.     Property may be ordered to be sold
   44.     Purchaser not bound to inquire
   45.     When land sold under order, court may make vesting order

   PART 4--Adjustment of duty

   46.     Administrator or trustee to adjust duties
   46A.    Additional power of administrator to recover duties in certain cases
   47.     Power of court to make order when duties not adjusted
   48.     When limited interest taken, duty thereon payable out of corpus
   49.     Pending appeal not to delay payment of duty
   50.     Property not to be disposed of until duty paid
   51.     Interest on duty
   52.     Duty deemed a debt due to Crown
   53.     Power to compromise duties
   54.     When too little duty paid
   55.     When too much duty paid

   PART 4A--Remission of duty on estates of persons dying on active service

   55A.    Application of Part
   55AA.   Application of Part 4A to Korean war and certain other operations
   55B.    Remission of duty in case of persons dying on active service
   55C.    Remission of duty in case of successive deaths caused by war
   55D.    Remission of duty on estates of members of allied forces having foreign domiciles

   PART 4B--Rebate of duty on property passing to ancestors, descendants, brothers and sisters of the deceased

   55E.    Interpretation
   55F.    Rebate to ancestor, descendent, brother or sister
   55G.    Special rebate for rural property
   55H.    General statutory amount
   55J.    Special statutory amount in respect of rural property
   55K.    Administrator to apply in certain cases
   55L.    Valuation of land used for primary production
   55M.    Valuation of dwellinghouse
   55N.    Further provisions as to rural property

   PART 5--General provisions

   56.     Duty on property given to uncertain person etc
   56B.    Rate of duty on property derived by children adopted de facto
   57.     Legacies to certain public bodies
   58.     Where charge of duty duplicated, only one duty to be payable
   59.     Estimate of value of property
   60.     Validity of assessments
   61.     Appeal from commissioner
   61A.    Objections against assessments
   62.     Commissioner to keep books and give receipt for duty
   63.     Duties of Registrar-General
   63A.    Prohibition of dealing with shares etc
   63B.    Certificate as to payment of duties etc
   64.     Inspection of documents in Lands Titles or General Registry Office
   65.     Power to use taxation returns for verification purposes
   66.     If any person makes default in delivering statement etc court may order same to be done
   67.     Persons interested may inspect statements filed and have copies
   68.     Protection to bona fide purchaser etc
   69.     Admissibility in evidence of unregistered settlements and deeds of gift
   70.     Certificate of registration to be prima facie evidence of registration
   71.     Evidence of assessments
   72.     Affidavits
   73.     Person making a false oath guilty of perjury
   74.     Penalty for making a false statement, or fraudulent alteration in a statement
   75.     Penalty for failing or omitting to file statements or accounts
   77.     Non-payment of penalties

   PART 6--Regulations

   78.     Regulations
           SCHEDULE 1--Acts repealed
           SCHEDULE 2--Amount of duties payable on property chargeable with duty under this Act
           Legislative history