Estate Duty Assessment

No. 53 of 1966

An Act to amend section 8 of the Estate Duty Assessment Act 1914–1965.

[Assented to 26 October 1966]

BE it enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title and citation

1.—(1.) This Act may be cited as the Estate Duty Assessment Act 1966.

(2.) The Estate Duty Assessment Act 1914–1965, as amended by this Act, may be cited as the Estate Duty Assessment Act 1914–1966.

Commencement.

2. This Act shall come into operation on the day on which it receives the Royal Assent.

Duty on estates.

3. Section 8 of the Estate Duty Assessment Act 1914–1965 is amended by omitting sub-paragraph (vi) of paragraph (b) of sub-section (5.) and inserting in its stead the following sub-paragraph:—

“(vi) The National Trust of Australia (New South Wales), National Trust of Australia (Victoria), The National Trust of Queensland, The National Trust of South Australia, The National Trust of Australia (W.A.), National Trust of Australia (Tasmania) or Australian Council of National Trusts; or”.

Application of amendment.

4. The amendment made by the last preceding section applies in relation to the estates of persons who die after the commencement of this Act.