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Gift Duty Assessment Act 1941
No. 52, 1941
No longer in force
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C2004C04275
01 July 1997
-
21 September 1999
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Part I—Preliminary
1 Short title [see Note 1]
2 Commencement
4 Interpretation
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Part II—Administration
5 Administration
9 Annual report
10 Officers to observe secrecy
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Part III—Liability to Gift Duty
11 Liability to pay gift duty
12 When gift deemed to be made
13 Where property deemed to be situated
14 Exemptions
15 Gifts made by certain persons connected with undertakings of the United States Government
16 Exempt gifts not to be taken into account in ascertaining duty on other gifts
17 Value of gift where consideration inadequate
18 Value of gift
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Part IV—Returns and Assessments
19 Returns by donor
20 Further returns
21 Assessments
22 Amendment of assessments
23 Default assessments
24 Notice of assessment
24AA Objections
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Part V—Collection and Recovery of Gift Duty
24A Interpretation
25 Liability for gift duty
26 Extension of time to pay and payment by instalments
27 Penalty for unpaid duty
28 Duty may be sued for
29 Registration of duty as a charge
30 No limitation of action
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Part VII—Miscellaneous
39 Department to obtain information and evidence
40 Section 52A of Commonwealth Inscribed Stock Act not to apply
41 Rebate in case of double gift duty
42 Penalty for failure to furnish return etc.
47 Regulations
Notes to the STYLEREF ShortT \* MERGEFORMAT Gift Duty Assessment Act 1941
