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Estate Duty Act 1914

Act No. 25 of 1914 as amended, taking into account amendments up to Act No. 23 of 1978
Registered 25 Nov 2009
Start Date 07 Jun 1978
End Date 22 Sep 1999
Date of repeal 22 Sep 1999
Repealed by Statute Stocktake Act 1999 
ESTATE DUTY ACT 1914 
- Reprinted as at 30 June 1991 (#DATE 30:06:1991) 

*1*The Estate Duty Act 1914 as shown in this reprint comprises Act No. 25,
1914 amended as indicated in the Tables below.

                                 Table of Acts

Act

Number         Date          Date of                            Application,

and year        of Assent    commencement                       saving or

                                                                transitional

                                                                provisions

Estate Duty Act 1914

25, 1914       21 Dec 1914   21 Dec 1914

Estate Duty Act 1940

13, 1940       20 May 1940   20 May 1940                        S. 4

Estate Duty Act 1941

51, 1941       3 Dec 1941    3 Dec 1941                         S. 4

Statute Law Revision (Decimal Currency) Act 1966

93, 1966       29 Oct 1966   1 Dec 1966                         -

Estate Duty Amendment Act 1978

23, 1978       7 June 1978   7 June 1978                        -

                              Table of Amendments

ad.=added or inserted am.=amended rep.=repealed rs.=repealed and substituted

Provision affected

          How affected

S. 3

         am. No. 23, 1978

Schedule

         rs. No. 13, 1940; No. 51, 1941

         am. No. 93, 1966


ESTATE DUTY ACT 1914 - TABLE OF PROVISIONS 


TABLE

                          TABLE OF PROVISIONS


Section


     1. Short title


     2. Incorporation


     3. Imposition of succession duties


                             THE SCHEDULE

                          Rates of Estate Duty


ESTATE DUTY ACT 1914 - LONG TITLE 


SECT

     An Act to impose Duties upon the Estates of Deceased Persons


ESTATE DUTY ACT 1914 - SECT 1 
Short title 


SECT

  1. This Act may be cited as the Estate Duty Act 1914.*1*
SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .

ESTATE DUTY ACT 1914 - 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 - 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
and before 1 July 1979.

ESTATE DUTY ACT 1914 - SCHEDULE 


SCH

                               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.