Estate Duty Regulations 1917 (Cth)

STATUTORY RULES.

1917. No. 267.

REGULATIONS UNDER THE ESTATE DUTY ASSESSMENT ACT 1914.

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Estate Duty Assessment Act 1914 to come into operation forthwith.

Dated this tenth day of October, One thousand nine hundred and seventeen.

R. M. FERGUSON,

Governor-General.

By His Excellency’s Command,

JOHN FORREST,

Treasurer.

———

Part I.—Introductory.

Short title.

1. These Regulations may be cited as the “Estate Duty Regulations 1917.”

Parts.

2. These Regulations are divided into Parts, as follows:—

Part I.—Introductory.

Part II.—Returns.

Part III.—Payment of Duty.

Part IV.—Appeals.

Part V.—Miscellaneous.

Definition.

3. In these Regulations “the Act” means the Estate Duty Assessment Act 1914.

Part II.—Returns.

Exemption from furnishing returns.

4. The administrator of an estate, the net value of which does not exceed One thousand pounds, after allowing the deductions provided by the Act, need not furnish a return unless called upon, in writing, by the Commissioner, Assistant Commissioner or a Deputy Commissioner so to do.

Where whole estate distributed prior to death.

4a. Where in any estate there is no administrator liable to furnish a return and property of the deceased person liable to estate duty has been distributed at or within twelve months prior to the decease of the deceased person, each of the persons to whom the property has been distributed shall within three months after the date of death of the deceased person furnish a full and complete return of all the property received by him from the deceased person and shall be liable for the payment of any estate duty assessable in respect of such property.

Form of return.

5. (1) Every return furnished pursuant to sub-section (1) of Section 10 of the Act shall be prepared and furnished in the first form in the Schedule.

(2) Every return required by the Commissioner shall be prepared and furnished in the form specified in the requirement.

C.10478.—Price. 3d.

 

(3) The Commissioner may at any time accept a return in a form substantially similar to a prescribed form.

Time for furnishing returns.

6. (1) Every return required by sub-section (1) of Section 10 of the Act to be furnished shall be furnished within three months after the death of the deceased person in respect of whose estate it is required.

(2) Every return required by the Commissioner shall be furnished within the period specified in the requirement.

Extension of time for furnishing return.

7. The Commissioner, the Assistant Commissioner or a Deputy Commissioner may at any time by notice in writing grant an extension of the period for furnishing a return.

Will and settlement to be furnished with return.

8. The administrator shall furnish with the return a certified copy of—

(a) the will (if any) of the deceased person, and all codicils thereto; and

(b) every settlement made by the deceased person, either before or after the commencement of the Act.

Furnishing of return under section 10 (1).

9. (1) If the estate in Australia of the deceased person is situate wholly within one State, the return required by sub-section (1) of Section 10 of the Act shall be furnished to the Commissioner at the office of the Deputy Commissioner in that State.

(2) If the estate in Australia of the deceased person is situate within more than one State the return required by sub-section (1) of Section 10 of the Act shall be furnished to the Commissioner at the head office of the Commissioner at Melbourne.

Furnishing of return required by Commissioner.

10. Every return required by the Commissioner shall be furnished to the Commissioner at the place specified in the requirement.

Territories.

11. For all purposes of these Regulations—

(a) the Territory of the Seat of Government shall be deemed to be in the State of New South Wales; and

(b) the Northern Territory of Australia shall be deemed to be a separate State.

Signature to returns.

12. (1) Every return shall be signed by the administrator.

(2) Where, an administrator is unable to write, a return may, if otherwise, in order, be accepted if—

(a) the administrator affixes his mark thereto as a signature; and

(b) the mark is attested by a witness; and

(c) the witness certifies on the return that the return was read over to the administrator and that the administrator fully understood and approved the contents thereof and freely and voluntarily affixed his mark thereto as a signature.

(3) If there are more administrators than one in respect of any estate the signature of one administrator to the return shall be sufficient.

How returns to be furnished.

13. A return shall not be deemed to have been duly furnished to the Commissioner unless and until—

(a)the proper form in accordance with these Regulations signed by the administrator and containing a full true and complete statement of all matters and things required by the Act, the Regulations, the Commissioner and the form itself to be stated therein; and

(b)all documents and copies which by the Act, the Regulations or the Commissioner are required to be furnished with the return

have, at the place, where, under these Regulations the return is to be furnished, been received by an officer authorized by the Commissioner to receive returns.

Address for service.

14. The administrator shall in the return give an address in Australia for service.

Notification of change of address.

15. An administrator who changes his address shall within one month after the change give to the Commissioner at the place where the return was furnished notice in writing of his new address in Australia for service.

Failure to notify change.

16. Any administrator who changes his address and fails to give to the Commissioner notice in writing of his new address in Australia for service shall not be permitted to plead such change of address as a defence in any proceedings (whether Civil or Criminal) instituted against him under the Act or Regulations.

Annotations on returns.

17. (1) The Commissioner may cause or permit his officers to make on any return such marks figures and annotations as the Commissioner thinks fit.

(2) The marks, figures and annotations shall be made in different colored ink from the ink used in the return and shall be initialled by the officer making them.

Part III.—Payment of Duty.

How duty may be paid.

18. Estate duty may be paid in any of the following ways:—

(a)by delivery of cash, bank notes, or cheques at the office of the Commissioner or of any Deputy Commissioner;

(b) by remitting the duty to the Commissioner or any Deputy Commissioner by bank draft, or cheque, or postal money order or postal note payable in the City to which the remittance is sent.

Payment by cheque.

19. When a cheque has been delivered or remitted to the Commissioner or a Deputy Commissioner in payment of estate duty, the duty shall (notwithstanding any receipt given therefor) not be deemed to have been paid until the amount for which the cheque is drawn has been collected.

Part payment of duty not to be accepted.

20. Except with the express consent of the Commissioner no money shall be accepted on account or in part-payment of estate duty.

Postage to be prepaid.

21. The postage on every return, statement, communication, remittance or other matter sent by post addressed to the Commissioner, the Assistant. Commissioner or a Deputy Commissioner shall be fully prepaid by the sender.

Deficient postage.

22. When any sum is received as payment of estate duty the Commissioner or Deputy Commissioner as the case may be shall first deduct therefrom the amount of postage and surcharge (if any) paid upon any unstamped or insufficiently stamped matter received through the post from the administrator and shall credit in payment of duty only the net amount then remaining.

Part IV.—Appeals.

Form of notice of appeal.

23. The notice of appeal referred to in sub-section (5) of Section 24 of the Act may be in the second form in the Schedule.

Setting down of hearing of appeal.

24. (1) The appellant shall set the appeal down for hearing at the first sitting of the Court of Appeal to be held after the expiration of forty-two days from the date upon which notice of appeal is served on the Commissioner.

(2) Notice of setting down shall be served on the Commissioner not less than twenty-one days before the date of the hearing.

(3) If the appeal is not set down, or if notice of setting down is not served on the Commissioner within the time prescribed by this Regulation, the Commissioner may, by motion upon notice to the appellant apply to the Court for an order dismissing the appeal for want of prosecution.

Part V.—Miscellaneous.

Signatures.

25. Any notice to be given by the Commissioner may be given by any officer of the Commissioner duly authorized in that behalf; and any notice purporting to be signed by the authority of the. Commissioner shall be as valid and effectual for all purposes as if signed by the Commissioner in person.

Signature deemed to be duly signed.

26. (1) Any certificate, notice or other document bearing the written, stamped or printed signature of the Commissioner, the Assistant Commissioner or a Deputy Commissioner shall until the contrary is proved be deemed to have been duly signed by the person by whom it purports to have been signed.

(2) Judicial notice shall be taken of every such signature and of the fact that the person whose signature it purports to be holds or has held the office of Commissioner, Assistant Commissioner or Deputy Commissioner as the case may be.

Onus of proof.

27. In any proceedings against a person for failing or neglecting to duly furnish a return, a certificate in writing signed by—

(a) the Commissioner,

(b) the Assistant Commissioner, or

(c) the Deputy Commissioner at whose office the return should have been furnished,

certifying that no return has been received from that person by any officer authorized by the Commissioner to receive returns at the place where, under the Regulations, the return should have been furnished shall be primâ facie evidence that the defendant has failed or neglected to duly furnish a return.

Copies or extracts certified by the Commissioner to be received in evidence.

28. A writing certified by the Commissioner, the Assistant Commissioner or any Deputy Commissioner to be a true copy of or a true extract from any assessment, return, list, declaration, statement, book, document, or writing of any nature whatsoever in the custody of the Commissioner or of any officer of the Commissioner shall for all purposes be primâ facie evidence of the original of which it purports to be a copy or extract and shall be receivable in evidence to the same extent as the original.

Service of notices, &c.

29. Any notice or other communication by or on behalf of the Commissioner may be served upon any administrator by posting it by prepaid letter post addressed to the administrator at the address for service last given by him or at his last known place of business or abode in Australia, and service thereof shall be deemed to have been effected at the time when in the ordinary course of post it would have arrived at the place to which it was addressed or at the post town or post-office nearest to that place whether or not it has in fact been received by the addressee.

Commissioner may specify time in which acts to be done.

30. Whenever the Commissioner in the exercise of any power conferred upon him by the Act or Regulations requires any persons to do any act, the requirement may specify the period (not being in any case less than seven days) within which the act shall be done.

Where prosecution may be instituted.

31. A prosecution under Section 47 of the Act for any of the following offences, namely:—

(a) failing or neglecting to duly furnish a return; or

(b) knowingly and wilfully making or delivering a false return—

may at the option of the prosecutor be instituted either—

(a)in a Court of Summary Jurisdiction having jurisdiction at the place where under these Regulations the return is to be furnished; or

(b)in a Court of Summary Jurisdiction having jurisdiction at the usual or last known place of business or abode of the defendant.

Expenses of witnesses.

32. Any person required under Section 45 of the Act to attend and give evidence shall be entitled to be reimbursed the sum (not exceeding in any case one pound per diem) actually and necessarily lost by such person by reason of his attendance, and in addition (if such person resides more than four miles from the place of hearing) such sum for travelling expenses (not exceeding the sum actually paid) as the person conducting the inquiry thinks reasonable.

Values of life interest.

33. (1) Whenever it is necessary for the purpose of the Act to calculate the value of a life interest or an interest for a period certain in an estate, the value shall be calculated in accordance with the appropriate value of One pound per annum shown in any standard set of tables for calculation of values on a four and a half per centum basis.

(2) The appropriate value based upon the same periods of rest between the payments as are specified in the instrument creating the interest in the estate shall be employed.

(3) Where the instrument creating the interest does not specify any period of rest between payments the appropriate value based upon annual payments shall be employed.

Repeal.

34. All Regulations heretofore made under the Estate Duty Assessment Act 1914, and in force at the date of the commencement of these Regulations, are hereby repealed.

 

THE SCHEDULE.

[First Form.

COMMONWEALTH  OF AUSTRALIA.

ESTATE DUTY ASSESSMENT ACT 1914.

In the estate of..................................................... late of.............................................................

in the State of..........................................................................................................................

deceased.	Testate.
	Intestate.*

I, ................................................................ of ...................................................................... in the State of................................................................... do solemnly and sincerely declare—

1. I am the person liable under the Estate Duly Assessment Act 1914 to make a return of the estate of the above-mentioned deceased and to pay the duty thereon under the said Act.

2. The said deceased died on the........................................... day of.......................... 191 , at and was aged................................................................................................. years ......................... months. *He/She was at the time of death  ....................................................................................

and had during life followed the occupation of...............................................................................

3. That the annexed Schedules contain a true statement of all and singular the real and personal estate of or to which the above-mentioned deceased was at the time of death possessed or entitled, and that the values thereof as therein set forth are the true and full values of the several particulars therein mentioned respectively, and that the liabilities therein stated are justly due thereon, and that the balance of £ therein appearing is the full net assessable value of the said real and personal estate.

4. That the deceased did not within one year immediately preceding death make any gift inter vivos or settlement of any estate, real or personal.‡

5. That the deceased did not within one year immediately preceding death surrender to remaindermen a life interest in property comprised in a settlement under which he was tenant for life.‡

6. That the deceased had not at the time of death a beneficial interest in property, which beneficial interest, by virtue of a settlement or agreement made by him, passed or accrued on or after his death to, or devolved on or after his death upon, any other person.‡

7. That the deceased was at the time of death domiciled §.....................................................

8. That the estate of the deceased is situated ||.......................................................................

9. That the beneficiaries in the estate set out on the fourth page of this statement are the persons or institutions beneficially entitled under the will/intestacy of the said deceased.

I undertake, in the event of any additional assets being discovered which would render further duty payable, to advise the Commissioner of Taxation, and to pay any further duty found to be payable by me.

And I make this solemn declaration by virtue of the Statutory Declarations Act 1911 conscientiously believing the statements therein to be true in every particular.

Administrator

Declared at......................................................................

in the State of...........................................................

this.................................. day of..............................

Before me—

Commissioner for Affidavits,

or J.P., or Commissioner for Declarations.

 

* Strike out whichever is unnecessary.

  State whether married, bachelor, spinster, widower, or widow.

‡ If he had, insert “save and except that described and valued in Schedule No...........”

those

§ State whether “in Australia” or “out of Australia.”

|| Name the State or States of the Commonwealth or the places outside the Commonwealth where the estate to be included in this return is situated.

An attested copy of the will must accompany this return.

 

In the Estate of.......................................................................

late of...........................................................................

in the State of...............................................................

deceased.

statement of assets and liabilities.

This Statement is to include and separately describe any estate, real or personal, which is the subject of any gift inter vivos by the deceased, or settlement made within one year before his decease, or being property comprised in a settlement under which he was tenant for life, the life interest of which was surrendered by him to the remaindermen within one year before his decease; and property in which he had a beneficial interest at the time of his decease, which beneficial interest by virtue of a settlement or agreement made by him passed or accrued on or after his decease to or devolved on or after his decease upon, any other person.

Assets.		£	s.	d.	£	s.	d.	Liabilities.	£	s.	d.
* Real Estate in Australia as per Schedule No.     (that in each State to be shown separately).......................... Personal Estate—(that in each State and outside Australia  to be shown separately)— Leasehold estate of all kinds as per valuations in Schedule No. Rents due on death of deceased, as per Schedule No.................................................... Life Insurance Policies and Bonuses, as per Schedule No. Money in hand or house...................... Money in Bank on current account (state the Banks)................................................... Money in Bank on fixed deposit (state the Banks)................................................... Money in Bank on fixed deposit accrued interest. State terms of deposit...........................		Secured Debts — (Distinguish between mortgages and other secured debts) Unsecured Debts— Other Lawful Deductions—(Including the value of the estate devised or bequeathed, or passing by gift inter vivos or settlement for religious, scientific, charitable, or public educational purposes, as per details on next following page)
Mortgages........................ ,, accrued interest	as per Schedule No.
Debentures, Bonds, Treasury Bills, or other similar securities and accrued interest, as per Schedule No. Debts due to the Estate, as per Schedule No.
Shares in Companies

Uncollected dividends from shares in Companies.................

as per Schedule No.

Furniture and household effects, as per Schedule No.................................................... Watches, Trinkets, Jewellery, &c, as per Schedule No. Carriages, Harness and Saddlery, as per Schedule No.................................................... Crops, as per Schedule No. Live Stock, as per Schedule No. Farming implements, as per Schedule No.  Plant, &c., as per Schedule No. Tools, as per Schedule No. Stock in shop or business, as per Schedule No. Goodwill of trade or business Interest in a deceased person’s estate Interest in a partnership, as per balance-sheet and valuations................................... Other personal property not coming under any of the above headings, as per Schedule No........ Property over which testator had general power of appointment which was exercised by his will, as per Schedule No.

* Lands held from the Crown under conditions of purchase are to be valued as freeholds, and the balances due to the Crown are to be set out as charges against the estate.

  Personal property wherever situated must be shown if the deceased was ordinarily domiciled in Australia, and personal property in Australia must be shown separately from personal property outside Australia. If he was not ordinarily domiciled in Australia the personal property in Australia only is to be stated, including debts, money and choses in action receivable or recoverable by the administrator in Australia.

Property not coming under any of the above headings must be particularized separately under a special heading describing it.

The word “nil” should be written against each of the headings under which there is no estate.

Note.—If the deceased was not ordinarily domiciled in Australia at the time of death, the debts due and owing to persons resident in Australia or contracted to be paid in Australia or charged on property situated in Australia, are the only deductions allowed from the estate. These debts should be fully set out and the creditors’ names and addresses given and, if charged on property in Australia the property should be fully described.

BENEFICIARIES IN THE ESTATE

Interest.		Value of Interest.
Name.	Address.		Relation to Deceased.	Nature. (e.g., fractional share, annuity, legacy, &c.)*	How Derived. (e.g., by will, intestacy, settlement, gift inter vivos.)
£

* Where the interest of the beneficiary ceases on the death of the beneficiary state date of his or her birth; if it ceases on the death of another person state the name, address, occupation, and date of birth of the last named person. If the interest is for a period certain, state the period.

Details of parts of the estate and the values thereof which are devised or bequeathed, or which pass by gift inter vivos or settlement for religious, scientific, charitable, or public educational purposes.

Note.—“Public educational purposes” includes the establishment or endowment of an educational institution for the benefit of the public or a section of the public.

Address for service of notices, &c.................................................................................................................................  

  

Second Form.

COMMONWEALTH OF AUSTRALIA.

———

In the High Court of Australia. In the matter of the Estate Duty Act 1914 and the EstateOrDuty Assessment Act 1914.

In the Supreme Court of the State of ……………...in the Commonwealth of Australia.

Appeal.

In the matter of the Estate of………………………………………..late of…………..……………..in the State of…………………………………………………………….deceased.

Whereas..........................................Commissioner of Taxation, has, pursuant to the powers conferred upon him by Section 15 of the Estate Duty Assessment Act 1914, made an assessment of duty payable under the said Act on a dutiable value of £.................................... and has demanded payment of the sum of £………………………......... as duty on the above-mentioned Estate by Notice of Assessment dated............................and Whereas I,.........................................................Administrator of the said Estate, being dissatisfied with the assessment, did duly lodge with the Commissioner of Taxation an objection in writing against the assessment;

and Whereas the said Commissioner of Taxation has considered the objection and has* ……………………………………………………………………………………….; and Whereas I am dissatisfied with the decision of the Commissioner on my objection, I do now appeal to the..........................................................Court at ……………….....................................in the State of............................................... and do pray the Court to order that the assessment shall be made on a dutiable value of £....................

Dated at…………………….…………………..this……………………………………………. day of………………………………………….19…..

Administrator

* State “disallowed the objection,” or “allowed the objection in part only,” as the case requires.

 

Printed and Published for the Government of the Commonwealth of Australia by Albert J. Mullett, Government Printer for the State of Victoria.