Estate Duty Assessment
No. 32 of 1965
An Act to amend section 8 of the Estate Duty Assessment Act 1914-1963.
[Assented to 2 June, 1965]
BE it enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Common wealth of Australia, as follows:—
Short title and citation.
1.—(1.) This Act may be cited as the Estate Duty Assessment Act 1965.
(2.) The Estate Duty Assessment Act 1914-1963, as amended by this Act, may be cited as the Estate Duty Assessment Act 1914-1965.
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 1914-1963 is amended—
(a) by omitting from sub-paragraph (v) of paragraph (b) of sub-section (5.) the word “or”; and
(b) by adding at the end of paragraph (b)of sub-section (5.) the following sub-paragraph:—
“(vii) the Winston Churchill Memorial Trust; or”.
Application of amendments.
4. The amendments made by the last preceding section apply in relation to the estates of persons dying on or after the first day of February, One thousand nine hundred and sixty-five.