Death Duty Act Amendment Act 1978 (WA)

WESTERN AUSTRALIA.

DEATH DUTY.

No. 61 of 1978.

AN ACT to amend the Death Duty Act, 1973-1977.

[Assented to 21st September, 1978.]

BE it enacted by the Queen's Most ExcellentMajesty, 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:—

1. (1) This Act may be cited as the Death Duty anhdor ttitle dtation.

S

Act Amendment Act, 1978.

(2) In this Act the Death Duty Act, 1973-1977 is

referred to as the principal Act.

No. 61.] Death Duty. [1978.

(3) The principal Act as amended by this Act may be cited as the Death Duty Act, 1973-1978.

Section

amended. 2. Section 6 of the principal Act is amended

(a)	by adding after the section designation "6." the subsection designation "(1)";
(b)	by adding after the word "Act" in the penultimate line the passage "and before the first day of January, 1979";
(c)	by adding after the word "in" in the penultimate line the passage "Part I of"; and
(d)	by adding a subsection as follows

(2) Subject to the Death Duty Assessment Act, 1973, duty is hereby imposed on and in relation to the final balance of the estate of every person dying on or after the first day of January, 1979 and before the first day of January, 1980 at the rates declared in Part II of the Schedule to this Act. .

Schedule

amended. 3. The Schedule to the principal Act is amended

(a)	by adding immediately below the heading "THE SCHEDULE." the heading "Part I.— Deceased Persons dying before 1st January, 1979." ;
(b)	by inserting before the word "this" in line three of Table 3 the words "this Part of" ; and
(c)	by adding at the end thereof a heading and Part as follows

Part II.—Deceased Persons dying on or after 1st January, 1979 and before 1st January, 1980.

1978. ] Death Duty. [No. 61.

TABLE 1.

Where the deceased person was domiciled in this State at the time of his death and the final balance passes to the children, grandchildren, other issue, or dependent parents of the deceased person-

Where the final The Duty Payable shall be-

balance-

Exceeds Does

not

exceed

$ $ $ $

15,000 Nil

15,000 20,000 4.5c for each $1 in excess of 15,000

20,000	30,000	225 plus	5.5c for each $1 in excess of	20,000
30,000	50,000	775 plus	6.5c for each $1 in excess of	30,000

50,000 70,000 2,075 plus 8c for each $1 in excess of 50,000

70,000 90,000 3,675 plus 10c for each $1 in excess of 70,000

90,000 110,000 5,675 plus 12c for each $1 in excess of 90,000

110,000 130,000 8,075 plus 14c for each $1 in excess of 110,000

130,000 150,000 10,875 plus	16c for each $1 in excess of 130,000
150,000 170,000 14,075 plus	19c for each $1 in excess of 150,000

170,000 203,750 17,875 plus 22.5c for each $1 in excess of 170,000

and where the final balance exceeds $203,750, the duty shall

be 12.5 per centum of that final balance.

Where part only of the final balance so passes, the duty payable shall be that proportion of the duty that would have been payable had the whole of that final balance so passed, which the part that so passes bears to the final balance.

TABLE 2.

Where the deceased person was domiciled in this State at the time of his death and the final balance passes to brothers or sisters (including brothers or sisters of the half blood or by step or adoptive relationship) or parents (not being dependent parents) of the deceased person-

Where the final The Duty Payable shall be-

balance-

Exceeds Does

not

exceed

$ $ $ $

1,500 Nil

1,500 3,000 3c for each $1 in excess of 1,500

3,000 5,000 45 plus 4c for each $1 in excess of 3,000

5,000 10,000	125 plus 5c for each $1 in excess of 5,000
10,000 20,000	375 plus 6c for each $1 in excess of 10,000

20,000 30,000 975 plus 7c for each $1 in excess of 20,000 30,000 50,000 1,675 plus 8.5c for each $1 in excess of 30,000 50,000 70,000 3,375 plus 10c for each $1 in excess of 50,000 70,000 90,000 5,375 plus 12c for each $1 in excess of 70,000 90,000 110,000 7,775 plus 14c for each $1 in excess of 90,000 110,000 130,000 10,575 plus 16.5c for each $1 in excess of 110,000 130,000 150,000 13,875 plus 19c for each $1 in excess of 130,000 150,000 170,000 17,675 plus 22c for each $1 in excess of 150,000 170,000 204,250 22,075 plus 25c for each $1 in excess of 170,000

and where the final balance exceeds $204,250, the duty

shall be 15 per centum of that final balance.

No. 61.] Death Duty. [1978.

Where part only of the final balance so passes, the duty payable shall be that proportion of the duty that would have been payable had the whole of that final balance so passed, which the part that so passes bears to the final balance.

TABLE 3.

Where the deceased person was domiciled in this State at the time of his death and the final balance passes to any person (not being a person to whom Table 1 or 2 of this Part of this Schedule applies or the widow or widower of the deceased person) or to any body corporate or unincorporate-

Where the final The Duty Payable shall be-

balance-

Exceeds Does

not

exceed

$ $ $ $

1,500 Nil

1,500 3,000 4c for each $1 in excess of 1,500

3,000 5,000 60 plus 4.5c for each $1 in excess of 3,000

5,000	10,000	150 plus 5.5c for each $1 in excess of	5,000
10,000	20,000	425 plus 6.5c for each $1 in excess of	10,000

20,000 30,000 1,075 plus 7.5c for each $1 in excess of 20,000

30,000 50,000 1,825 plus 9c for each $1 in excess of 30,000

50,000	70,000	3,625 plus 10.5e for each $1 in excess of	50,000
70,000	90,000	5,725 plus 12.5c for each $1 in excess of	70,000

90,000 110,000 8,225 plus 15c for each $1 in excess of 90,000

110,000 130,000 11,225 plus 17.5c for each $1 in excess of 110,000

130,000 150,000 14,725 plus	20e for each $1 in excess of 130,000
150,000 170,000 18,725 plus	23c for each $1 in excess of 150,000
170,000 208,750 23,325 plus	26c for each $1 in excess of 170,000

and where the final balance exceeds $208,750, the duty

shall be 16 per centum of that final balance.

Where part only of the final balance so passes, the duty payable shall be that proportion of the duty that would have been payable had the whole of that final balance so passed, which the part that so passes bears to the final balance.

TABLE 4.

Where the deceased person was not domiciled in this

State at the time of his death-

Where the final The Duty Payable shall be-

balance-

Exceeds Does

not

exceed

$ $ 200 Nil

200 1,000 5 per centum of the final balance.

1,000 20,000 A percentage of the final balance calculated at a minimum rate of 5.1 per centum increasing by grade increases of 0.1 per centum for and in respect of every $1,000, or part thereof, by which the final balance exceeds $2,000.

20,000 201,000 A percentage of the final balance calculated at a minimum rate of 6.95 per centum increasing by grade increases of .005 per centum for and in respect of every $1,000 or part thereof, by which the final balance exceeds $21,000.

201,000 - 16 per centum of the final balance.