Death Duty Assessment Act Amendment Act 1978 (WA)

WESTERN AUSTRALIA.

DEATH DUTY ASSESSMENT.

No. 60 of 1978.

AN ACT to amend the Death Duty Assessment Act,

1973-1977.

[Assented to 21st September, 1978.]

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:—

1. (1) This Act may be cited as the Death Duty a lert title

Assessment Act Amendment Act, 1978. citation.

(2) In this Act the Death Duty Assessment Act, Act No. 80 of/973 ea

1973-1977 is referred to as the principal Act.

amended

by Acts Nos.

(3) The principal Act as amended by this Act may LUVI'lle

be cited as the Death Duty Assessment Act, ncf11977.

1973-1978.

No. 60.] Death Duty Assessment. [1978.

Section 3

amended.	2. Subsection (3) of section 3 of the principal Act is amended by adding after the word "Act" in the last line the passage "and before the first day of January, 1980".
Section 8

amended. 3. Section 8 of the principal Act is amended Eby

adding after the word "person" in line four the

passage "dying before the first day of January, 1980".

lased-

4. The principal Act is amended as set out in the

lantana amendments. Schedule to this Act.

SCHEDULE s. 4.

Provision amended Amendment

Section 5 (1)

After the definition "statement"

add

"Table 1 beneficiary" means a

person to whom Table 1 of Part I or II (whichever is the appropriate Part) of the Schedule to the Death Duty Act, 1973, applies;

"Table 2 beneficiary" means a person to whom Table 2 of Part I or II (whichever is the appropriate Part) of the Schedule to the Death Duty Act, 1973, applies;

"Table 3 beneficiary" means a person to whom Table 3 of Part I or II (whichever is the appropriate Part) of the Schedule to the Death Duty Act, 1973, applies; .

Section 10 (3)	Delete "person or persons to whom Table 1 of the Schedule to the Death Duty Act, 1973, applies" in lines 3, 4 and 5, substitute "Table 1 beneficiary or Table 1 beneficiaries".
Section 19 (1)	Delete "person to whom Table 3 of the Schedule to the Death Duty Act, 1973, applies" in lines 6 and 7, substitute "Table 3 beneficiary".

1978. ] Death Duty Assessment. [No. 60.

Provision amended Amendment

Section 22 (b) Delete "person to whom Table 1 of the Schedule to the Death Duty Act, 1973, applies" in lines 7, 8 and 9, substitute "Table 1 beneficiary".

Section 23 (1) Delete "person to whom Table 1 of the Schedule to the Death Duty Act, 1973, applies" in lines 11 and 12, substitute "Table 1 beneficiary".

Section 23 (3) (d) Delete "person to whom Table 1 of the Schedule to the Death Duty Act, 1973, applies" in lines 6, 7 and 8, substitute "Table 1 beneficiary".

Section 24 Delete "persons to whom Table 1 of the Schedule to the Death Duty Act, 1973, applies" in lines 4, 5 and 6, substitute "Table 1 beneficiaries".

Section 24 (a) (i) Delete "persons to whom Table 1 of the Schedule to the Death Duty Act, 1973, applies" in lines 5, 6 and 7, substitute "Table 1 beneficiaries".

Section 25 (1) Delete "of that predecessor or bore to that predecessor a relation- ship of a degree referred to in Table 1 of the Schedule to the Death Duty Act, 1973" in lines 22, 23 and 24 of the interpre- tation "deceased successor", substitute ", a child, grandchild or other issue, or a dependent parent, of that predecessor".

Section 25 (2) (a) (ii) Delete "person to whom Table 1 of the Schedule to the Death Duty Act, 1973, applies" in lines 4, 5, 6 and 7, substitute "Table 1 beneficiary".

Section 25 (2) Delete "person to whom Table 1

No. 60.] Death Duty Assessment. [1978.

Provision amended Amendment

Section 28 (3) Delete "person to whom Table 1