South Australian Consolidated Regulations

SUCCESSION DUTIES REGULATIONS 1996

under the Succession Duties Act 1929

TABLE OF PROVISIONS

   PART 1--Preliminary

   1.      Short title
   2.      Commencement
   3.      Revocation
   4.      Interpretation

   PART 2--Statements and assessment of duty

   5.      Statements
   6.      Filing of statements
   7.      Commissioner to assign reference number
   8.      Assessment of duty where statement not filed etc
   9.      Request for separate assessments of duty

   PART 3--Appeals

   10.     Institution and determination of appeals

   PART 4--Valuation of property

   11.     Commissioner may require valuation of property
   12.     Commissioner may fix net annual value
   13.     Life interests etc
   14.     Ultimate remainders and reversions
   15.     Increase of benefit
   16.     Annuities etc

   PART 5--Other powers of commissioner

   17.     Powers of commissioner

   PART 6--Miscellaneous

   18.     Address to be provided
   19.     Production of administration
   20.     Confidentiality
   21.     Declaration for rebate of duty
   22.     Certificate of approval
   23.     Commissioner's statement where security given
   24.     Time for registration of settlement or deed of gift
   25.     Charge on land
   26.     Certificate of payment of duty
           SCHEDULE--Forms
           Legislative history