Long title

To impose an estate duty upon the estates of decesed persons, to repeal the Deth Duties Act 1922, and to provide for matters incidental thereto.

Table of contents

SECTION	TITLE
1.	Definitions
2.	Levy of estate duty
3.	What constitutes an estate
4.	Net value of an estate
4A.	Dutiable amount of an estate [....inserted by Act 1971_092_006(1)]
5.	Determination of value of property [...amended by Act 2001_060_012 - was entitled "Value of property in estate"]
6.	Administration of Act
7.	Rendering of returns
8.	[....repealed by Act 2011_028_271 Sch1 Item 15 - was entitled "Determination of dutiable amount"]
8A.	[....inserted by Act 1971_092_006(1) as 8bis][...relabeled by Act 1996_046_007][....repealed by Act 2011_028_271 Sch1 Item 15 - was entitled "General provisions with regard to information, documents or things"]
8B.	nserted by Act 1996_046_007] [....repealed by Act 2011_028_271 Sch1 Item 15 - was entitled "Furnishing of information, documents or things by any person"]
8C.	[....inserted by Act 1996_046_007] [....repealed by Act 2011_028_271 Sch1 Item 15 - was entitled "Obtaining of information, documents or things at certain premises"]
8D.	[....inserted by Act 1996_046_007] [....repealed by Act 2011_028_271 Sch1 Item 15 - was entitled "Inquiry"]
8E.	[....inserted by Act 1996_046_007] [....repealed by Act 2011_028_271 Sch1 Item 15 - was entitled "Search and seizure"]
9.	Assessment of duty by Commissioner
9A.	[....inserted by Act 1987_086_007] [....repealed by Act 2011_028_271 Sch1 Item 17 - was entitled "Additoinal assessments"]
9B.	[....inserted by Act 2002_030_006][....repealed by Act 2011_028_271 Sch1 Item 17 - was entitled "..."]
9C.	Payment of duty [....inserted by Act 2017_013_001_20171218]
10.	Payment of interest
11.	Person liable for duty
12.	Duty payable by executor
12A.	[...inserted by 2006_021_001][....repealed by Act 2011_028_271 Sch1 Item 20 - was entitled "..."]
12B.	[...inserted by 2006_021_001][....repealed by Act 2011_028_271 Sch1 Item 20 - was entitled "..."]
13.	Right of recovery by executor
14.	Right to mortgage property
15.	Recovery of duty paid in certain cases
16.	Deduction of transfer duty and donations tax
17.	No account to be filed by Master before duty is paid or secured
18.	No property to be delivered by executor before duty provided for
19.	[...repealed by Act 2009_018_005 - was entitled "Personal liability of executor"]
20.	Expenditure incurred by executor
21.	[....repealed by Act 1985_081_008 - was entitled "..."]
22.	... [....repealed by Act 1985_081_008 - was entitled "..."]
23.	[....repealed by Act 2011_028_271 Sch1 Item 23 - was entitled "Returns by insurers"]
23bis.	[....inserted by Act 1962_077_014][....repealed by Act 2011_028_271 Sch1 Item 23 - was entitled "Burden of proofs as to exemptions, deductions or reductions "]
24.	[....repealed by Act 2011_028_271 Sch1 Item 23 - was entitled "Objection to assessment, and appeal to income tax special court from Commissioner's decision**"]
25.	[....repealed by Act 2011_028_271 Sch1 Item 20 - was entitled "Recover of duty and interest"]
25A.	[...inserted by Act 2001_060_025A][....repealed by Act 2011_028_271 Sch1 Item 20 - was entitled "Refunds and set off"]
26.	[....repealed by Act 2011_028_271 Sch1 Item 20 - was entitled "Prevention of, or relief from double taxation"]
27.	[....repealed by Act 2011_028_271 Sch1 Item 20 - was entitled "Collection of duties under arrangements made under section 26"]
28.	Offences [....amended by Act 2011_028_271 Sch1 Item 21 - was entitled "Penlaties"]
28A.	[....inserted by Act 1998_030_017(1)][....repealed by Act 2011_028_271 Sch1 Item 20 - was entitled "Publication of names of offenders"]
29.	Regulations
30.	[....inserted by Act 1998_030_017(1)][....repealed by Act 2011_028_271 Sch1 Item 20 - was entitled "Forms to be prescribed"]
31.	Repeal of laws
32.	Short title and date of commencement
Sch.1	FIRST SCHEDULE. RATE OF ESTATE DUTY
Sch.2	SECOND SCHEDULE. LAWS REPEALED

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