ESTATE DUTY ASSESSMENT.

No. 94 of 1956.

An Act to amend section nine of the Estate Duty Assessment Act 1914-1953 in consequence of the enactment of the Repatriation (Far East Strategic Reserve) Act 1956.

[Assented to 15th November, 1956.]

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 1956.

(2.)  The Estate Duty Assessment Act 1914–1953, as amended by this Act, may be cited as the Estate Duty Assessment Act 1914–1956.

Commencement.

2.  This Act shall come into operation on the day on which the Repatriation (Far East Strategic Reserve) Act 1956 comes into operation.

Estates of persons dying on active service, &c.

3.  Section nine of the Estate Duty Assessment Act 1914–1953 is amended—

(a) by inserting after sub-section (1a.) the following sub-section :—

“(1b.) From the value of the estate of a person who was a member of the Forces within the meaning of the Repatriation (Far East Strategic Reserve) Act 1956 and who, during Malayan service or within three years after the termination of Malayan service, has died as a result of injuries received or disease contracted during that service, there shall be deducted, in respect of such part of the estate as passes to his widow, children, grandchildren, parents, brothers, sisters, nephews or nieces, a sum of Five thousand pounds or the value of that part of his estate, whichever is the less.”;

(b) by omitting from sub-section (2.) the words “sub-section (1.) or (1a.) of this section” and inserting in their stead the words “any of the preceding provisions of this section” ; and

(c) by omitting sub-sections (3.) and (4.) and inserting in their stead the following sub-sections:—

“(3.) Where the question whether a person has or has not died as a result of injuries received or disease contracted on active service, during Korean or Malayan war service or during Malayan service, as the case may be, has been finally determined for the purposes of the Repatriation Act 1920–1956 or the Repatriation (Far East Strategic Reserve) Act 1956 by an authority constituted under the former Act, a certificate by that authority that that person has or has not so died is, for the purposes of this Act, conclusive evidence that the person has or has not so died, as the case may be.

“(4.) For the purposes of this section—

(a) the expression ‘Korean or Malayan war service has, in relation to a member of the naval’ military or air forces of the Commonwealth, the same meaning as the expression ‘war service’ has in Division 8 of Part III. of the Repatriation Act 1920–1956 and has, in relation to a member of any other forces specified in sub-section (1a.) of this section, a corresponding meaning; and

(b) the expression ‘Malayan service’ has the same meaning as in the Repatriation (Far East Strategic Reserve) Act 1956.”.