Death Duties (Taxing) Act Amendment Act 1941 (WA)

1941.1 Death Duties (Taxing). [No. 53.

DEATH DUTIES (TAXING).

5° and 5 GEO. VI., No. L

No. 53 of 1941.

AN ACT to amend the Death Duties (Taxing) Act,

1934-1939.

[Assented to Lath January, 1942.]

BE it enacted by the King's 1\lost Excellent Majesty,by and with the advice and consent of the Legis- lative Council and Legislative Assembly of Western ,Ame,trafia, in this present Parliament assembled, and by tl:e authority of the same, as follows:

1. This Act may be cited as the Death Duties (Tax- spy , tiitle. 7of

jug) Act Amendment Act, 1941, and shall be read as one 1639,.3. 6.

with the Death Duties (Taxing) Act, 1934-1939 (No. 29

of 1934, as amended by the Act No. 17 of 1939), herein-

after referred to as the principal Act.

2. The First Schedule to the principal Act is amended Amendment of First

by adding thereto a further proviso as follows:—	Schedule ts
principal Act.

(3) Provided further, that in respect of the final balance of the estate of a deceased person who at the time of his death was a member of the naval, military. or air forces of His :Majesty the King, or was a member of any medical corps nursing service

attached to any of the forces aforesaid engaged on

active service in connection 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

(a)	when such final balance does not exceed one thousand pounds, this Schedule shall not apply, and no duty shall be payable; and
(b)	when such final balance exceeds one thousand pounds, then, subject to paragraph (c) here- of, duty shall be assessed at one-half the rates declared in this schedule; and

No. 53.] Death Duties (Taxing). [1941.

(c) when such final balance exceeds one thousand pounds, and, in so far as any beneficial interest passes to the widower, or widow, or the parent, or any issue of the deceased person, and such widower, widow, parent, or issue was at the date of the death of the

deceased person a bona Me resident of and

domiciled in Western Australia, duty shall be assessed in respect of such beneficial in- terest at one-quarter of the rates declared in this Schedule.

For the purposes of this proviso the expression "active service" means any service outside Australia as a member of any of the said forces.

A mendment

of Second	3. The Second Schedule to the principal Act is
Schedule to

pri rtcipal Ac

amended by adding thereto a further proviso as fol-

lows :-

(3) Provided further, that in respect of the pro- perty disposed of by any settlement or settlements made by a person who subsequently at the time of his death was a member of the naval, military, or air forces of His Majesty the King, or was a member of any medical corps nursing service attached to any of the forces aforesaid engaged on active service in connection 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

(a) when the aggregate value of such property does not exceed one thousand pounds, this Schedule shall not apply and no duty shall be payable; and

(h) when the aggregate value of such property exceeds one thousand pounds, then, subject to paragraph (c) hereof, duty shall be assessed at one-half of the rates declared in this Schedule; and

(c) when the aggregate value of such property exceeds one thousand pounds, and, in so far as any beneficial interest passes to the widower or widow, or the parent, or any issue of the settlor under the settlement, and such widower, widow, parent, or

19414 Death Duties (Taxing) [No. 53.

issue was at the date of the death of the settlor a bona fide resident of and domiciled in Western Australia, duty shall be assessed in respect of such beneficial interest at one-quarter of the rates declared in this Schedule.

For the purposes of this proviso the expression • 'active service" means any service outside Australia as a member of any of the said forces.

4. The Third Schedule to the principal Act is amended	of Third
Amendment

by adding thereto a further proviso as follows:	Schedule to
principal Act.

(3) Provided further, that in respect of any bene- fit accruing to or received by any person or of any interest arising under any other non-testamentary disposition within the meaning of section twenty- nine of the Assessment Act made by a person who subsequently at the time of his death was a member of the naval, military, or air forces of llis Majesty the King, or was a member of any medical corps nursing service attached to any of the forces afore- said engaged on active service in connection 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

(a)	when the value of such benefit or interest does not exceed one thousand pounds, this Schedule shall not apply and no duty shall be payable ; and
(b)	when the value of such benefit or interest exceeds one thousand pounds, then, subject to paragraph (c) hereof, duty shall be assessed in respect of such benefit or in- terest at one-half of the rates declared in this Schedule; and
(c)	when the value of such benefit or interest ex- ceeds one thousand pounds, and in so far as any benefit or interest accrues to or is received by or arises in favour of a person who is the widower, or widow, or the parent or issue of the deceased person from whom such benefit or interest is derived, and such widower, widow, parent, or issue was at

No. 53.] Death Duties (Taxing). [1 941.

the date of the death of the deceased person a bona fide resident of and domiciled in Western Australia, duty shall be assessed in respect of such benefit or interest at one- quarter of the rates declared in this Schedule.

For the purposes of this proviso the expression "active service" means any service outside Aus- tralia as a member of any of the said forces.

Citation of

prinaipa] Act 5. The principal Act as amended by this Act may be

as amended. cited as the Death Duties (Taxing) Act, 1934-1941.