Statutory Rules 1984 No. 411¹

Gift Duty Regulations² (Amendment)

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council and pursuant to section 4 of the Acts Interpretation Act 1901, hereby make the following Regulations under the Gift Duty Assessment Act 1941.

Dated 13 December 1984.

N. M. STEPHEN

Governor-General

By His Excellency’s Command,

(Sgd) Paul Keating

Treasurer

Principal Regulations

1. In these Regulations, “Principal Regulations” means the Gift Duty Regulations.

Repeal of regulations 37 and 40

2. Regulations 37 and 40 of the Principal Regulations are repealed.

Savings

3. (1) Notwithstanding the repeal effected by regulation 2—

(a) regulation 37 of the Principal Regulations as in force immediately before the date of commencement of these Regulations continues to apply in relation to the prosecution after that date, under section 43 of the Act as in force immediately before that date, of persons for the offence referred to in that regulation; and

(b) regulation 40 of the Principal Regulations as in force immediately before the date of commencement of these Regulations continues to apply in relation to the prosecution after that date, under section 43 or 46 of the Act as in force immediately before that date, of persons for the offences referred to in that regulation.

(2) In sub-regulation (1), “the Act” means the Gift Duty Assessment Act 1941.

S.R. 374/1984      Cat. No.               —Recommended retail price 20c                                                       10/3.12.1984

NOTES

1. Notified in the Commonwealth of Australia Gazette on 13 December 1984.

2. Statutory Rules 1941 No. 312 as amended by 1964 No. 23; 1970 No. 45; 1979 No. 111.

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