Western Australian Repealed Acts Western Australian Repealed ActsThis legislation has been repealed.
TABLE OF PROVISIONS
Preamble
Long Title
PART I -- Preliminary
1. Short title
2. Commencement
3. Repeal and application
4. Division of Act
5. Definitions
PART II -- Administration
6. Functions of Commissioner, etc.
7. Secrecy of information
PART III -- Liability to duty
8. Duty on estates of deceased persons
9. Duty to be paid by administrators
PART IV -- Dutiable property and deductions
10. Property comprised in estate for purposes of this Act
11. Deduction of liabilities in calculation of final balance
12. Deduction of certain legacies, etc., in calculation of final balance
PART V -- Statements
13. Statement to be filed
14. Powers of Commissioner where statement is not filed
15. Power of Commissioner to require additional information
16. Alterations to statements
PART VI -- Assessment of duty
Division 1 -- General
17. Assessment of duty
18. Power to compromise duty
19. Ascertainment of duty on property passing to an uncertain person or on an uncertain event
20. Notice of assessment
Division 2 -- Amendment of assessments
21. Amendment of assessments
Division 3 -- Exemption, allowances and rebates
22. Exemption for widows and widowers
23. Allowances in relation to dependent children
24. Furniture and personal effects allowance
25. Quick succession allowance
26. Reduction of duty in certain cases where stamp duty has been paid
27. Reduction of duty where duty is also payable outside the State
28. Reduction of duty where deceased died on or as a result of active service
29. Application of and method of applying this Division
PART VII -- Payment of duty
Division 1 -- Time for payment; interest.
30. Time for payment of duty
30A. Arrangements in case of hardship
31. Deferment of duty
32. Interest on duty
Division 2 -- Collection and recovery
33. Duty a debt to Her Majesty and a charge on estate
34. Recovery of duty by Commissioner
35. Administrator to pay duty out of property vested in him
36. Person liable to pay duty may apply for order to sell
37. Powers of Court
Division 3 -- Adjustment
38. Adjustment of duty
39. Duty on limited interest payable out of corpus
Division 4 -- Miscellaneous
40. Purchasers not bound to inquire
41. Court may make vesting order
Division 5 -- Release and disposal of assets
42. Property not to be disposed of without consent of Commissioner
43. Property accruing by survivorship not to be registered without consent of Commissioner
44. Assets not to be released without consent of Commissioner
45. Exceptions in case of certain life assurance policies
46. Exceptions in case of bank accounts
PART VIII -- Valuation
Division 1 -- General
47. Property to be valued at date of death
48. Outstanding options to be disregarded
49. Ascertainment of value of debts
50. Valuation of shares in unadministered estates and trust estates
51. Valuation of interest of tenant in common
Division 2 -- Valuation of partnershp interests and company shares
52. Valuation of partnership interests
53. Non-domiciled persons with partnership interests in this State
54. Valuation of shares in private companies
55. Valuation of shares in other companies
55A. Deduction in respect of loss on sale of certain marketable securities
56. Certain valuation provisions to be disregarded
PART IX -- Objections and appeals
57. Objections
58. Appeals
PART X -- Penal provisions
59. Obstructing officers
60. Offences
61. Institution of prosecutions
62. Penalties not to affect liability
PART XI -- Miscellaneous
63. Dispositions etc. made to avoid or diminish duty
64. Commissioner may state a case to Court
65. Power of Commissioner to obtain information and inspect documents
66. Inspection of statements, etc.
67. Consent of Commissioner to dealings, dispositions, etc.
68. Evidence
69. Service of notices, etc.
70. Regulations
Compilation table