Death Duties (Taxing) Act Amendment Act 1942 (WA)

No. 25.] Death Duties (Taxing). [1942.

DEATH DUTIES (TAXING).

6° GEO. VI., No. XXV.

No. 25 of 1942.

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

1934-1941.

[Assented to 9th December, 1942.]

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

Short tit/e. 1. This Act may be cited as the Death Duties (Tax-

ing) Act Amendment Act, 1942, and shall be read as one

with the Death Duties (Taxing) Act, 1934-1941 (No. 29 of 1934 as amended by the Acts Nos. 17 of 1939 and 53 of 1941), hereinafter referred to as the principal Act.

Amendment

of First 2. The proviso in paragraph (3) of the First Schedule

principal Act. Schedule of of the principal Act is amended

by inserting after the word "King" in line four the words "or of any ally of Great Britain;"

(a)

(b)

by deleting the words "For the purposes of this proviso the expression 'active service' means any service outside Australia as a member of any of the said forces" from the last three lines of the said proviso.

Amendment

of Second	3. The proviso in paragraph (3) of the Second
Schedule of

principal Act. Schedule of the principal Act is amended

(a)

by inserting after the word "King" in line five the words "or of any ally of Great Britain;"

(b)

by deleting the words "For the purposes of this proviso the expression 'active service' means any service outside Australia as a member of any of the said forces" from the last three lines of the said proviso.

Amendment

of Third	4. The proviso in paragraph (3) of the Third Schedule
Schedule of

principal Act. of the principal Act is amended

(a) by inserting after the word "King" in line eight

the words "or of any ally of Great Britain;"

1942.] Death Duties (Taxiing). [No. 25.

(b) by deleting the words "For the purposes of this proviso the expression 'active service' means any service outside Australia as a member of any of the said forces" from the last three lines of the said proviso.

5. The principal Act as amended by this Act may be principal ActCitation of

cited as the Death Duties (Taxing) Act, 1934-1942. as amended.