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Estate Duty Regulations
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This item is authorised by the following title:
Estate Duty Assessment Act 1914
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C2004H01170
14 December 1984
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21 September 1999
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1 Citation [see Note 1]
2 Parts
3 Repeal
4 Interpretation
5 Exemption from furnishing returns
6 Where whole estate distributed prior to death
7 Prescribed matters for purposes of section 10 of Act
8 Furnishing of returns required by Commissioner
9 Substantial compliance with form
10 Extension of time
10A Furnishing of returns as directed by Commissioner
11 Copy of will and settlement to be furnished with return
11A Particulars to be furnished with returns
12 Signature to returns
13 When return deemed to be furnished
14 Notice of address
15 Notice of change of address
16 Failure to notify change of address
17 Annotations on returns
18 How duty may be paid
19 Post office to be agent of remitter
20 Payment by cheque
21 Receipts to be issued
22 Part payment of estate duty
23 Postage to be prepaid
24 Deficient postage
25 Certificate as to service of notice of assessment etc
26 Evidence by affidavit
27 Objections
28 Particulars to be supplied by Commissioner
28A Notice of review
28B Order, place and time of review
28C Conduct of reviews
28D Evidence
28E Decision of a Board
28F Re-opening of reviews
28G Communication to Board
29 Service of notices etc
30 Signatures
31 Presumption as to signatures
33 Copies or extracts certified by the Commissioner to be received in evidence
34 Commissioner may specify time in which acts to be done
36 Expenses of witnesses
Collapse
37 Oath or affirmation for purposes of section 48A
Schedule 1
Collapse
Schedule 2 Scale of expenses
Notes to the REF Citation \*charformat Estate Duty Regulations
