ESTATE DUTY AMENDMENT ACT 1978

No. 23 of 1978

An Act to amend the Estate Duty Act 1914.

BE IT ENACTED by the Queen, and the Senate and House of Representatives of the Commonwealth of Australia, as follows:

Short title

1. This Act may be cited as the Estate Duty Amendment Act 1978.

Commencement

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

Imposition of succession duties

3. Section 3 of the Estate Duty Act 1914 is amended by adding at the end thereof “and before 1 July 1979”.