Administration Act Amendment Act 1970 (WA)

No. 107.] Administration. [1970.

ADMINISTRATION.

No. 107 of 1970.

AN ACT to amend the Administration Act,

1903-1970.

[Assented to 8th December, 1970.]

BE it enacted by the Queen's Most Excellent Majesty, by and with the advice and consent of the Legislative Council and the Legislative Assembly of Western Australia, in this present Parliament assembled, and by the authority of the same, as follows:—

Short title

and citation. 1. (1) This Act may be cited as the Administra- tion Act Amendment Act, 1970.

VOL 2/	(2)	In this Act the Administration Act, 1903-1970,
Reprinted
Acts

approved	is referred to as the principal Act.
for reprint
11th Septem-

ber, 1967, and	(3)	The principal Act as amended by this Act may
amended by

Acts Nos.

be cited as the Administration Act, 1903-1970.

2 of 1969 and

21 of 1970.

1970.] Administration. [No. 107.

2. (1) Sections 3, 4 and 11 of this Act shall come c iaoergf ence-

into operation on the first day of January, nineteen hundred and seventy-one and shall apply to the estate of a person whether dying before or after the coming into operation of this Act; the other provi- sions of this Act shall come into operation on the date this Act receives the Royal Assent.

(2) The provisions of the principal Act as in force immediately before the commencement of this Act shall apply in the same manner and to the same extent to and with respect to the estates of persons dying before the first day of July, nineteen hundred and seventy as those provisions applied immediately before the coming into operation of this Act.

Amendment

3. Section 29 of the principal Act is amended	to a. 29.
revoke (Court may

(a)	by adding after the section number "29."	tion or orderadminiatra-
the subsection designation "(1)"; and	new or
additional
bond.)
(b)	by adding a subsection as follows

(2) Except where the Master other- wise directs, a grant of administration shall not be issued and the seal of the Court shall not be affixed to an adminis- tration granted in another part of Her Majesty's dominions until the estate to which the administration relates has been assessed for duty under Part V of this Act. .

4. Section 62 of the principal Act is repealed and e6.)2 repealed

re-enacted as follows— re-enacted.

62. The seal of the Court shall not be affixed Issue or

to any probate or administration granted in =viegrra_ another part of Her Majesty's dominions until ;1(on b %roof such bond has been entered into, by the duty

executor or administrator therein named or his attorney, as would have been required if such probate or administration had been originally granted by the Court. .

No. 107.] Administration. [1970.

Amendment

to s. 66.	5. Section 66 of the principal Act is amended
(Executor
or adminis-

trator to	(a)	by deleting the words "in the probate office
file state-
ment.)	of the Supreme Court" in line three of sub- section (1) and substituting the words "in the office of the Commissioner";
(b)	by adding after subsection (1) a subsection as follows

(la) (a) The statement referred to in subsection (1) of this section shall be accompanied by a certified copy of the death certificate of the deceased person and a certified copy of the last will and testament of the deceased person and any codicil thereto, if any.

(b) The value of the assets and the amount of the liabilities shown in the statement shall be shown in Australian currency to the nearest dollar and frac- tions of a dollar shall be disregarded. ; and

(c) by adding after the word "statement" in line three of subsection (4) the words "and the Commissioner may alter or vary a state- ment".

Amendment

to s. 69.	6. Subsection (1) of section 69 of the principal
(Duty

payable on	Act is amended
estates of
deceased

persons.)	(a)	by adding after the letter "C" in line six the passage ", sixty-nine D, sixty-nine E, sixty-nine F"; and
(b)	by deleting the passage "the proviso to and subsection (2) of section seventy-nine," in lines six and seven.
Amendment

to s. 69C.	7. Section 69C of the principal Act is amended
(Deduction

of funeral	by deleting the passage ", but not exceeding the sum
expenses
from gross	of two hundred dollars" in lines thirteen and four-
value of
estate.)	teen.

1970.] Administration. [No. 107.

8. The principal Act is amended by adding after S. 69D added.

section 69C a section as follows-

69D. Where the whole or part of the estate igtVlocAn

of a deceased person who died on or after the .)Ii°Ell;ItTle

first day of July, nineteen hundred and seventy, Is=es to

passes to the spouse of the deceased person, the Commissioner shall, for the purposes of, and before, assessing the duty payable on that whole or that part, deduct an amount of ten thousand dollars from the final balance and that amount from the whole or the part. .

9. The principal Act is amended by adding a S. 69E added.

section as follows-

69E. (1) Where the whole or part of the gerds=sts

estate of a deceased person who died on or after cpendente

the first day of July, nineteen hundred and gtladigt

child with

seventy, passes to—	no surviving
Parents.

(a)	the spouse of the deceased person and that spouse has a child who was a dependent child of the deceased person at the date of his death;
(b)	a dependent child of the deceased per- son; or
(c)	a dependent child of the deceased person and such child has no surviving parents,

the Commissioner shall, for the purpose of, and before, assessing the duty payable on that whole or that part, deduct from the final balance

(d) in a case to which paragraph (a) of this subsection applies

an amount of five thousand dollars in respect of each such dependent child, in addition to the sum of ten thousand dollars referred to in sec- tion sixty-nine D of this Act;

No. 107.] Administration. [1970.

(e)	in a case to which paragraph (b) applies—an amount of five thousand dollars in respect of each such depend- ent child; and
(f)	in a case to which paragraph (c) of this subsection applies—an amount of ten thousand dollars for each such depend- ent child,

and for the purpose of assessing the duty payable on the value of the assets in the estate of the deceased person passing to any person to whom Table 1 of Part V of the First Schedule to the Death Duties (Taxing) Act, 1934, applies, the final balance as reduced in accordance with this section, shall be applied.

(2)

Where a part of the estate of a deceased person who died on or after the first day of July, nineteen hundred and seventy, passes to the spouse of the deceased person and to a depend- ent child of the deceased person, if the amount of the value of the part so passing to such child is less than the deduction of five thousand dollars referred to in subsection (1) of this section, the amount by which that deduction exceeds the amount of that value, shall, for the purpose of assessing duty payable on the part passing to the spouse, be deducted from the value of that part without affecting the opera- tion of that subsection.

(3) In this section "dependent child" means a child who is under the age of sixteen years, a student child under the age of twenty-one years and a wholly dependent adult child as defined in paragraph (4) of Part IV of the First Schedule to the Death Duties (Taxing) Act, 1934. .

S. 69F added.	10. The principal Act is amended by adding a section as follows-
Deduction

for personal	69F. For the purposes of assessing under this Act the final balance of the estate of a deceased person who died on or after the first day of July,
effects and
furniture.

1970.] Administration. [No. 107.

nineteen hundred and seventy and assessing the duty payable on the whole or part of the estate that passes to a person to whom Table 1 of Part V of the First Schedule to the Death Duties (Taxing) Act, 1934, applies, part of the value in the aggregate of the furniture and personal effects in that estate not exceeding the sum of one thousand five hundred dollars shall be deducted, where the whole of the furniture and personal effects or part thereof passed to any such person. .

11. Section 71 of the principal Act is amended— A	tonr !trent
(No tvill to

(a) by deleting the subsection designation regist	ered ore
admissible

" ( 1 )" in line one; and	in evidence
until proved.)

(b) by repealing subsections (2), (3), (4) and (5).

12. Subsection (3) of section 74 of the principal Act is repealed and re-enacted as follows	Amendment
to 5.74.
vitios.) (Gifts inter

(3) Where in a period of three years prior to

the date of the death of a person, gifts have been made by that person that in the aggregate exceed an amount of two thousand dollars, this section does not apply in relation to any part of the firstmentioned amount that does not exceed two thousand dollars and which amount passes to any person to whom Table 1 of Part V of the First Schedule to the Death Duties (Taxing) Act, 1934, applies. .

13.	Section 79 of the principal Act is amended	Amendment
to s. 79.
duty for (Estimating

(a)	by substituting for the passage "(1) Subject	purposes of
preceding
to subsection (2) of this section, for" in	Sections.)
line one the word "For"; and
(b)	by repealing subsections (2) and (3).

No. 107j Administration. [1970.

Amendment

to s. 125.	14. Subsection (2) of section 125 of the principal
(Power of

Commis-	Act is amended by substituting for the words
sioner to
obtain	"affidavit filed in the Probate Office of the Court"
information
and inspect	in line three the words "statutory declaration lodged
documents.)
in the office of the Commissioner".

Amendment 15. Section 136A of the principal Act is

to s. 136A.	amended
(Quick
successions
after com-

mencement	(a)	by substituting for the passage "after the
of Adminis-
tration Act	coming into operation of the Administra-
Amendment
Act, 1966.)	tion Act Amendment Act, 1966," in lines one, two and three of the definition "deceased successor" the passage "on or after the first day of July, nineteen hundred and seventy";
(b)	by substituting for the passage "the widow or widower, or issue of that predecessor" in lines eleven and twelve of the definition "deceased successor" the passage "the widow, widower, child, other issue, step child, wholly dependent parent of that predecessor or ex-nuptial child if the pre- decessor is a female" ;
(c)	by substituting for the passage "or after the coming into operation of the Administra- tion Act Amendment Act, 1966, within five years" in lines three, four and five of the definition "predecessor" the passage ", on or after the first day of July, nineteen hundred and seventy within ten years";
(d)	by repealing and re-enacting subsection (2) as follows

(2) Where the Commissioner is satis- fied that any property that is or is deemed to form part of the estate, or any amount required by this Act to be included in the final balance of the estate, of a deceased successor

(a) passed or was deemed to pass from the predecessor directly to the deceased successor; and

1970.] Administration. [No. 107.

(b) passes or is deemed to pass from the deceased successor to the widow or widower, child or other issue, step child, wholly dependent parent of the de- ceased successor or ex-nuptial child if the deceased successor is a female,

on which such property or amount duty has been paid under this Act a deduction of the amount of the value of that property or that amount on which such duty was paid shall be allowed on the final balance of the estate passing to any person referred to in paragraph (b) of this subsection in accordance with the provisions of subsection (3) of this section. ;

(e) by repealing and re-enacting subsection (3)

as follows

(3) Where the deceased successor dies within one year after the death of the predecessor a deduction of the whole of the amount that would be assessed under this Act in the estate of the deceased successor in respect of the amount of the value of the property or amount referred to in subsection (2) of this section, shall be allowed, but if the death of the deceased successor occurs more than twelve months after the death of the predecessor the deduction that shall be allowed on the amount of the value of that property or that amount in the estate of the deceased successor shall be determined in accordance with the fol- lowing conditions

(a)	if the deceased successor died in the second year after the prede- cessor, ninety per centum;
(b)	if the deceased successor died in the third year after the prede- cessor, eighty per centum;
(c)	if the deceased successor died in the fourth year after the prede- cessor, seventy per centum;

No. 107.] Administration. [1970.

(d)	if the deceased successor died in the fifth year after the prede- cessor, sixty per centum;
(e)	if the deceased successor died in the sixth year after the prede- cessor, fifty per centum;
(f)	if the deceased successor died in the seventh year after the pre- decessor, forty per centum;
(g)	if the deceased successor died in the eighth year after the pre- decessor, thirty per centum;
(h)	if the deceased successor died in the ninth year after the pre- decessor, twenty per centum;

(i)    if the deceased successor died in the tenth year after the pre- decessor, ten per centum. ; and

by adding after subsection (3) a subsection

(f) as follows

(4) Where a deduction is claimed under this section the executor or administrator or some person on his behalf shall furnish the Commissioner with a claim for the deduction verified by statutory declaration, but the Commissioner may require any further statement, declara- tion or information that he thinks necessary. .

Amendment

to s. 140.	16. Paragraph (e) of subsection (2) of section
grants, etc.)

(Records of 140 of the principal Act is repealed.