STATUTORY RULES
1970 No.
REGULATIONS UNDER THE ESTATE DUTY ASSESSMENT ACT 1914-1967.*
I THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following regulations under the Estate Duty Assessment Act 1914-1967.
Dated this twentieth day of March, 1970.
Paul Hasluck
Governor-General
By His Excellency’s Command,
Treasurer.
Amendments of the Estate Duty Regulations†
Commencement.
1. These Regulations shall come into operation on the first day of July, 1970.
Exemption from furnishing returns.
2. Regulation 5 of the Estate Duty Regulations is amended—
(a) by omitting from paragraph (a) the words “ Ten thousand pounds ” and inserting in their stead the words “ Twenty thousand dollars ”; and
(b) by omitting from paragraph (b) the words “ Five thousand pounds ” and inserting in their stead the words “ Ten thousand dollars ”.
Prescribed matters for purposes of s. 10 of Act.
3. Regulation 7 of the Estate Duty Regulations is amended by omitting paragraph (c) and inserting in its stead the following paragraph:—
“ (c) the prescribed place is—
(i) where the estate of the deceased person is situated wholly within one State—the office of the Deputy Commissioner in that State; or
(ii) where the estate of the deceased person is not situated wholly within one State—the office of the Deputy Commissioner—
(a) if the principal records of the estate are kept in one State—in that State; or
(b) in any other case—in Victoria.”.
4. After regulation 10 of the Estate Duty Regulations the following regulation is inserted:—
Furnishing of returns as directed by Commissioner.
“ 10a. Where the Commissioner has, by notice in writing, directed an administrator to furnish a return at the office of the Deputy Commissioner in the State specified in the notice, the return shall he furnished in accordance with that direction.”.
* Notified in the Commonwealth Gazette on 1970.
† Statutory Rules 1941, No. 78, as amended by Statutory Rules 1942, No. 292; 1956, No. 51; and 1964, No. 22.
11219/70—Price 5c 10/13.2.1970
How duty may be paid.
5. Regulation 18 of the Estate Duty Regulations is amended by omitting from paragraph (b) the words “ postal note ” and inserting in their stead the words “ postal order ”.
Expenses of witnesses.
6. Regulation 36 of the Estate Duty Regulations is amended by omitting the words “ One pound ” and inserting in their stead the words “ Two dollars ”.
The Schedule.
7. The Schedule to the Estate Duty Regulations is amended—
(a) by omitting from paragraph 6 the words “ Fifty pounds ” and inserting in their stead the words “ One hundred dollars ”; and
(b) by omitting the symbols “ £ s. d. ” (wherever occurring) and inserting in their stead the symbol “ $ ”.
Further amendments.
8. The Estate Duty Regulations are amended as set out in the Schedule to these Regulations.
THE SCHEDULE Regulation 8.
Provisions amended | Omit— | Insert— |
Regulation 3.............. | the Second Commissioner | a Second Commissioner |
Regulation 9.............. | Second Commissioner | a Second Commissioner |
Regulation 10............. | Second Commissioner | a Second Commissioner |
Regulation 12 (2.).......... | Second Commissioner | a Second Commissioner |
Regulation 21............. | Second Commissioner | a Second Commissioner |
Regulation 22............. | Second Commissioner | a Second Commissioner |
Regulation 23............. | Second Commissioner | a Second Commissioner |
Regulation 25............. | the Second Commissioner | a Second Commissioner |
Regulation 31 (1.).......... | the Second Commissioner | a Second Commissioner |
Regulation 31 (2.).......... | Second Commissioner | a Second Commissioner |
Regulation 32............. | Second Commissioner | a Second Commissioner |
Regulation 33............. | the Second Commissioner | a Second Commissioner |
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