ESTATE DUTY ACT 1914 
- Reprinted as at 29 October 1966 (HISTACT2 CHAP 25 #DATE 29:10:1966) 

ESTATE DUTY ACT 1914-1966 - TABLE OF PROVISIONS 

TABLE



                          ESTATE  DUTY  ACT  1914-1966



                             TABLE  OF  PROVISIONS

Section

  1.        Short title

  2.        Incorporation

  3.        Imposition of succession duties



                                 THE  SCHEDULE



                              Rates of Estate Duty



                               -----------------

ESTATE DUTY ACT 1914-1966 - SECT. 1. 
Short title. 

SECT

         An Act to impose Duties upon the Estates of Deceased Persons.

Short title amended; No. 32, 1918, s. 2.

  1. This Act may be cited as the Estate Duty Act 1914-1966.*

ESTATE DUTY ACT 1914-1966 - SECT. 2. 
Incorporation. 

SECT

  2. The Estate Duty Assessment Act 1914 shall be incorporated and read as one
with this Act.

ESTATE DUTY ACT 1914-1966 - SECT. 3. 
Imposition of succession duties. 

SECT

  3. Estate duty is imposed at the rates declared in the Schedule to this Act
upon the estates of deceased persons dying after the commencement of this
Act.



                                  -----------

ESTATE DUTY ACT 1914-1966 - THE SCHEDULE 

SCH

Substituted by No. 51, 1941, s. 3; amended by No. 93, 1966, s. 3.

                                 THE  SCHEDULE



                            RATES  OF  ESTATE  DUTY



  (a)  Where the value for duty of the estate does not exceed Twenty thousand
dollars-three per centum.



  (b)  Where the value for duty of the estate exceeds Twenty thousand dollars
but does not exceed Forty thousand dollars-three per centum increasing by
three one-hundredths per centum for every complete Two hundred dollars by
which that value exceeds Twenty thousand dollars.



  (c)  Where the value for duty of the estate exceeds Forty thousand dollars
but does not exceed Two hundred and forty thousand dollars-six per centum
increasing by two one-hundredths per centum for every complete Two hundred
dollars by which the value exceeds Forty thousand dollars.



  (d)  Where the value for duty of the estate exceeds Two hundred and forty
thousand dollars but is less than One million dollars-twenty-six per centum
increasing by one two-hundredths per centum for every complete Two thousand
dollars by which the value exceeds Two hundred and forty thousand dollars.



  (e)  Where the value for duty of the estate is One million dollars or
more-twenty-seven and nine-tenths per centum.

------------------------------------------------------------------------------
-- 

ESTATE DUTY ACT 1914-1966 - NOTE 



                                      NOTE

1.  The Estate Duty Act 1914-1966 comprises the Estate Duty Act 1914 as
amended by the other Acts specified in the following table:

---------------------------------------------------------------------------- 



                                Number                       Date of

    Act                         and year        Date of

                                                Assent       commencement

---------------------------------------------------------------------------- 



    Estate Duty Act 1914        No. 25, 1914    21 Dec 1914  21 Dec 1914

    Estate Duty Act 1940        No. 13, 1940    20 May 1940  20 May 1940

    Estate Duty Act 1941        No. 51, 1941    3 Dec 1941   3 Dec 1941

    Statute Law Revision

    (Decimal Currency) Act

    1966                        No. 93, 1966    29 Oct 1966  1 Dec 1966

----------------------------------------------------------------------------