Administration Act Amendment Act (No. 2) 1941 (WA)

ADMINISTRATION.

5° and 6° GEO. VI., No. LI I.

No. 52 of 1941.

AN ACT to amend the Administration Act, 1903-1939, as reprinted pursuant to the provisions of section seventy-seven of the Administration Act (Estate and Succession Duties) Amendment Act, 1934, and amended by the Act No. 24 of 1939.

[Assented to 15th January, 1942.]

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

Short title.

cf. No. 24 of	1. This Act may be cited as the Administration Act Amendment Act (No. 2), 1941, and shall be read as one with the Administration Act, 1903-1939 (No. 13 of 1903, as amended by the Acts No. 29 of 1909; No. 9 of 1918; No. 13 of 1921; No. 29 of 1922, and No. 28 of 1934, and reprinted pursuant to section seventy-seven of the Act No. 28 of 1934 and thereafter amended by the Act No. 24 of 1939), hereinafter referred to as the principal Act.
1939, s. 3.
Amendment

of s. 98. 2. Section ninety-eight of the principal Act is

amended, as follows:

(a) by inserting at the commencement of the section after the figures "98" the words "subject to section ninety-eight A of this Act"; and

1941.] Administration. [No. 52.

(b) by deleting from the section the second proviso thereto (inserted by section two of the Act No. 24 of 1939).

3. A section is inserted in the principal Act after sec- New section.

tion ninety-eight and as part of Division 7, as follows:-

Reduction of

98A.. (1) In this section the expression "deceased person" means a person who at the time of his death	duty in cer- tain special
cases.
was a member of the naval, military, or air forces of His Majesty the King, or was a member of any medi- cal corps nursing service attached to any of the forces aforesaid engaged. on active service in con- nection with any war being waged between the Commonwealth of Australia and any other power, and whose death is the result of such person being engaged on such active service aforesaid and the expression "active service" means any service out- side Australia as a member of any of the said forces.
(2) Notwithstanding anything to the contrary con- tained in section ninety-eight of this Act, the provi- sions hereinafter mentioned shall apply in respect of

(a) the final balance of the estate of a deceased

person;

(b)	the property disposed of by ally settlement or settlements made by a deceased person; and
(c)	the benefit accruing to or received by any person or any interest arising under any other non-testamentary disposition within the meaning of section twenty-nine of the Act No. 28 of 1934 made by a deceased person

that is to say :—

H) when the final balance of the estate, or the aggregate value of the property disposed of by the settlement or settlements, or the value of the benefit or interest derived or arising under the non-testamentary dis- position does not exceed one thousand pounds, the First, Second, and Third Schedules to the Death Duties (Taxing)

No. 52.] Administration. [1941.

Act, 1934-1941 (No. 29 of 1934, as amended), shall not apply and no duty shall be pay- able;

(ii) when the final balance of the estate, or the aggregate value of the property disposed of by the settlement or settlements, or the value of the benefit or interest derived or arising under the non-testamentary disposition ex- ceeds one thousand pounds, then, subject to subparagraph (iii) hereof, duty shall be calculated so as to charge one-half of the rates which but for this paragraph and sec- tion ninety-eight of the Act would ordin- arily be payable; and

( iii) when the final balance of the estate, or the aggregate value of the property disposed of by the settlement or settlements, or the value of the benefit or interest derived or arising under the non-testamentary disposi- tion exceeds one thousand pounds, and in so far as any beneficial interest in such estate or property passes from the deceased person to any person occupying towards the de- ceased person the relationship set forth in the Second Schedule to this Act, who was at the date of the death of the deceased person a bona fide resident of and domiciled in Western Australia, duty in respect of such beneficial interest shall be calculated so as to charge one-quarter of the rates which but for this paragraph and section ninety- eight of this Act would ordinarily be pay- able.

Citation of

principal Act 4. The principal Act as amended by this Act may be

as untended. cited as the Administration Act, 1903-1941.