DEATH DUTY ASSESSMENT ACT 1973 - SECT 67

This legislation has been repealed.

DEATH DUTY ASSESSMENT ACT 1973 - SECT 67

67 .         Consent of Commissioner to dealings, dispositions, etc.

                In any case where the written consent of the Commissioner is needed under section 42, 43 or 44 the Commissioner may withhold that consent if —

            (a)         in his opinion, it is necessary for him to do so in order to secure the recovery of any duty chargeable under this Act; or

            (b)         information required by him under this Act relating to the estate in relation to which the consent is needed, has not been furnished.