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GIFT DUTY ASSESSMENT ACT 1941 (#DATE 19:11:1999) - List of Sections

Section

Compilation Information

Long Title

GIFT DUTY ASSESSMENT ACT 1941
Part I—Preliminary

1. Short title [ see Note 1]
2. Commencement
4. Interpretation
GIFT DUTY ASSESSMENT ACT 1941
Part II—Administration

5. Administration
9. Annual report
10. Officers to observe secrecy
GIFT DUTY ASSESSMENT ACT 1941
Part III—Liability to Gift Duty

11. Liability to pay gift duty
12. When gift deemed to be made
13. Where property deemed to be situated
14. Exemptions
15. Gifts made by certain persons connected with undertakings of the United States Government
16. Exempt gifts not to be taken into account in ascertaining duty on other gifts
17. Value of gift where consideration inadequate
18. Value of gift
GIFT DUTY ASSESSMENT ACT 1941
Part IV—Returns and Assessments

19. Returns by donor
20. Further returns
21. Assessments
22. Amendment of assessments
23. Default assessments
24. Notice of assessment
24AA. Objections
GIFT DUTY ASSESSMENT ACT 1941
Part V—Collection and Recovery of Gift Duty

24A. Interpretation
25. Liability for gift duty
26. Extension of time to pay and payment by instalments
27. Penalty for unpaid duty
28. Duty may be sued for
29. Registration of duty as a charge
30. No limitation of action
GIFT DUTY ASSESSMENT ACT 1941
Part VII—Miscellaneous

39. Department to obtain information and evidence
40. Section 52A of Commonwealth Inscribed Stock Act not to apply
41. Rebate in case of double gift duty
42. Penalty for failure to furnish return etc.
47. Regulations
GIFT DUTY ASSESSMENT ACT 1941
Notes to the Gift Duty Assessment Act 1941

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