Gift Duty Assessment Amendment Act 1979

No. 61 of 1979

An Act to amend the Gift Duty Assessment Act 1941.

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

Short title, &c.

1. (1) This Act may be cited as the Gift Duty Assessment Amendment Act 1979.

(2) The Gift Duty Assessment Act 1941 is in this Act referred to as the Principal Act.

Commencement

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

Officers to observe secrecy

3. Section 10 of the Principal Act is amended by omitting from paragraph (4)(b) “a Valuation Board or”.

Value of gift

4. Section 18 of the Principal Act is amended by omitting from sub-section (3) “Board “and substituting “Board of Review”.

Objections and appeals

5. Section 31 of the Principal Act is amended by omitting paragraph (4) (a) and substituting the following paragraph:

“(a) in writing, request the Commissioner to refer the decision to a Board of Review for review; or”.

Reference to Board

6. Section 32 of the Principal Act is repealed.

Reference to Board of Review

7. Section 33 of the Principal Act is amended—

(a) by omitting from sub-section (1) “or sub-section (6) of section 32”;

(b) by omitting from sub-section (6) all the words after “Commissioner” (second occurring); and

(c) by omitting sub-sections (7) and (8).

Practice and procedure of Supreme Courts

8. Section 38a of the Principal Act is amended—

(a) by omitting from paragraph (2)(b) “of a Valuation Board or”; and

(b) by omitting from paragraph (2)(c) “a Valuation Board or”.

Transitional—requests for reference to a Valuation Board

9. (1) Where—

(a) before the commencement of this Act, a person had requested the Commissioner of Taxation under sub-section 31(4) of the Principal Act to refer the whole or part of a decision to a Valuation Board; and

(b) on the commencement of this Act, the whole or that part of the decision had not been so referred,

that person may, within 30 days after the commencement of this Act, by an amendment of that request—

(c) request the Commissioner to refer the whole of that decision to a Board of Review for review; or

(d) request the Commissioner to treat his objection as an appeal and to forward it to a specified Supreme Court,

and the request as amended shall be deemed to be a request in accordance with sub-section 31(4) of the Principal Act as amended by this Act.

(2) Where—

(a) before the commencement of this Act, a person had requested the Commissioner of Taxation under sub-section 31(4) of the Principal Act to refer part of a decision to a Board of Review; and

(b) on the commencement of this Act, that part of the decision had not been so referred,

that person may, within 30 days after the commencement of this Act, by an amendment of that request, request the Commissioner to refer the whole of that decision to a Board of Review for review, and the request as amended shall be deemed to be a request in accordance with sub-section 31(4) of the Principal Act as amended by this Act.