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ESTATE DUTY ASSESSMENT ACT 1914 (#DATE 22:08:2000) - List of Sections

Section

Compilation Information

Long Title

ESTATE DUTY ASSESSMENT ACT 1914
Part I—Introductory

1. Short title [ see Note 1]
3. Interpretation
ESTATE DUTY ASSESSMENT ACT 1914
Part II—Administration

4. General administration
7. Annual report
ESTATE DUTY ASSESSMENT ACT 1914
Part III—Estate Duty

8. Duty on estates
8AA. Estates of certain persons connected with undertakings of the United States Government
8A. Quick succession rebates
9. Estates of persons dying on active service
ESTATE DUTY ASSESSMENT ACT 1914
Part IIIA—Rebates of Duty in Respect of Estates of Primary Producers

9A. Interpretation
9B. The relevant period
9C. Determination of value of property
9D. Application of Part
9E. Rebate of duty
ESTATE DUTY ASSESSMENT ACT 1914
Part IV—Returns and Assessments

ESTATE DUTY ASSESSMENT ACT 1914
Division 1—Returns


10. Returns to be lodged
11. Commissioner may require further or other returns
ESTATE DUTY ASSESSMENT ACT 1914
Division 2—Assessments


13. Arrangement with States to supply information
14. State valuations may be adopted
15. Commissioner to make assessments
16. Default assessments
16A. Value of shares and stock
16B. Shares or stock to be valued on a winding up basis in certain cases
17. Deductions from gross value of estate
18A. Statutory exemption
19. Compounding duties
20. Amendment of assessments
21. Validity of assessments
22. Evidence
23. Notice of assessment
23A. Objections
ESTATE DUTY ASSESSMENT ACT 1914
Part VI—Collection and Recovery of Duty

28E. Interpretation
29. Date of payment of duty
30. Deferment of payment of duty
31. Penalty for unpaid duty
32. Duty debt due to Commonwealth
33. Duty may be sued for
34. Duty first charge on estate
35. Apportionment of duty among beneficiaries
35A. Apportionment of duty
36. Distribution of charge on estate
37. Registration of duty as charge
38. Duty—how payable
39. Commissioner may apply for order to sell
40. Power of Court
41. Application of proceeds
ESTATE DUTY ASSESSMENT ACT 1914
Part VII—Miscellaneous

42. Protection to purchaser
43. Title of purchaser etc. not affected
44. Access to lands, buildings etc.
45. Power to obtain evidence
46. Penalty for failure to furnish return etc.
48A. Release from liability for duty in cases of hardship
50. Regulations
ESTATE DUTY ASSESSMENT ACT 1914
Notes to the Estate Duty Assessment Act 1914

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