Death Duties (Taxing) Act Amendment Act 1970 (WA)

No. 115.] Death Duties (Taxing). [1970.

DEATH DUTIES (TAXING).

No. 115 of 1976.

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

1934-1966.

[Assented to 10th 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 1. (1) This Act may be cited as the Death Duties

and citation.	(Taxing) Act Amendment Act, 1970.
Reprinted as
approved for

(2) In this Act the Death Duties (Taxing) Act,

=Math	1934-1966, is referred to as the principal Act.
and amended
by Act No.

56 of 1966. (3) The principal Act as amended by this Act

may be cited as the Death Duties (Taxing) Act,

1934-1970.

1970.] Death Duties (Taxing). [No. 115.

amendment

2. Subsection (1) of section 4 of the principal

to B. 4.

(Rates of

Act is amended

duty: estate

duty.)

(a)	by deleting the word "or" immediately following the passage "Act;" in the last line of paragraph (c);
(b)	by substituting for the passage "Act." in the last line of paragraph (d) the passage "Act; or"; and
(c)	by adding after paragraph (d) a paragraph as follows

(e) dying on or after the first day of July, nineteen hundred and seventy, shall be such as are declared by Par- liament in Part V of the First Schedule to this Act. .

3. The First Schedule to the principal Act is =Mile amended.

amended by adding after Part IV, a Part as follows—

Part V.—Persons dying on or after the first day

of July, nineteen hundred and seventy.

The rates of duty declared by Parliament and imposed by this Act in respect of any final bal- ance of the estate of a deceased person dying on or after the first day of July, nineteen hundred and seventy, shall

(a)	where the final balance passes to the widow, widower, children, other issue, or step children of the deceased person or ex-nuptial children of the deceased person if that person is a female, or wholly dependent parents of the de- ceased person, be the rates set out in Table 1 appended to this paragraph;
(b)	where the final balance passes to bro- thers, sisters, or parents of the deceased person, be the rates set out in Table 3 in Part IV of the First Schedule to this Act;

No. 115.] Death Duties (Taxing). [1970.

(c) where the final balance passes to any person not being a person referred to in subparagraph (a) or (b) of this paragraph, or to any body corporate or unincorporate, be the rates set out in Table 4 in Part IV of the First Schedule to this Act.

TABLE 1.

Widow, widower, children, other issue or step children of the deceased person or ex-nuptial children of the deceased person if that person is a female, or wholly dependent parents of the deceased person.

Where the final

balance

Exceeds Does not The duty payable shall be :-

exceed

$ $

0 15,000 Nil

15,000 20,000 9 cents for each $1 in excess of $15,000

20,000 30,000 S450 plus 11 „ „ „ $20,000

30,000	50,000	$1,550	13	IP	IP	Pt	PI	$30,000
50,000	70,000	$4,150	16	VP	,,	If	PP	$50,000
70,000	90,000	$7,350	20	Pt	PP	It	,,	$70,000
90,000	110,000	811,350	24	,,	PP	PP	PP	$90,000
110,000	130,000	$/6,150	28	Pt	II	,,	$110,000
130,000	150,000	321,750	32	,,	1 9	P	$130,000
150,000	170,000	$28,150	38	II	II	/I	$150,000
170,000	203,750	$35,750	45	PP	PI	3' 9	$170,000

and where the final balance exceeds $203,750 the duty shall be $25 per centum

of that final balance.