Statutory Rules

1979 No. 113

REGULATIONS UNDER THE ESTATE DUTY ASSESSMENT ACT 1914*

I, THE GOVERNOR-GENERAL of 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.

Dated this twenty-eighth day of June 1979.

ZELMAN COWEN

Governor-General

By His Excellency’s Command,

John Howard

Treasurer

AMENDMENTS OF THE ESTATE DUTY REGULATIONS†

Interpretation

1. Regulation 4 of the Estate Duty Regulations is amended by omitting from sub-regulation (1) the definition of “ Board ” and substituting the following definition:

“ ‘ Board ’ means a Board of Review;”.

Furnishing of statements by Commissioner

2. Regulation 28 of the Estate Duty Regulations is amended by omitting from sub-regulation (1.) “ Valuation Board in accordance with sub-section (1) of section 25 or to a Board of Review in accordance with sub-section (1) of section 26 of the Act shall furnish the Chairman of the Valuation Board or Board of Review, as the case may be,” and substituting “ Board of Review in accordance with sub-section 26 (1) of the Act, shall furnish the Chairman of the Board of Review ”.

Notice of review

3. Regulation 28a of the Estate Duty Regulations is amended by omitting from sub-regulation (1) “ Valuation Board or ”.

* Notified in the Commonwealth of Australia Gazette on 29 June 1979.

† Statutory Rules 1941 No. 73 as amended by Statutory Rules 1942 No. 292; 1956 No. 51; 1964 No. 22; and 1970 No. 44.

12352/79 Cat. No. —Recommended retail price 20c 13/6.6.1979

Order, place and time of review

4. Regulation 28b of the Estate Duty Regulations is amended—

(a) by omitting from sub-regulation (1) “ for the purpose of review by a Valuation Board and all references ”; and

(b) by omitting from sub-regulation (1) “ respectively ”.

Decisions of a Board

5. Regulation 28e of the Estate Duty Regulations is amended by omitting from sub-regulation (1) “ or the objection is the subject of an undecided reference on other grounds,”.

Re-opening of reviews

6. Regulation 28f of the Estate Duty Regulations is amended by omitting from sub-regulation (1) “ sub-section (5) of section (25) or sub-section (5) of section 26 ” and substituting “ sub-section 26 (5) ”.

Printed by Authority by the Commonwealth Government Printer