Statutory
Rules
1979
No. 113
REGULATIONS UNDER THE ESTATE DUTY
ASSESSMENT ACT 1914*
I,
THE GOVERNOR-GENERAL of 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.
Dated
this twenty-eighth day of June 1979.
ZELMAN
COWEN
Governor-General
By
His Excellency’s Command,
John Howard
Treasurer
AMENDMENTS
OF THE ESTATE DUTY REGULATIONS
Interpretation
1. Regulation 4 of the
Estate Duty Regulations is amended by omitting from sub-regulation (1) the
definition of “ Board ” and substituting the following definition:
“
‘ Board ’ means a Board of Review;”.
Furnishing
of statements by Commissioner
2. Regulation 28 of the
Estate Duty Regulations is amended by omitting from sub-regulation (1.) “ Valuation
Board in accordance with sub-section (1) of section 25 or to a Board of Review
in accordance with sub-section (1) of section 26 of the Act shall furnish the
Chairman of the Valuation Board or Board of Review, as the case may be,” and
substituting “ Board of Review in accordance with sub-section 26 (1) of the
Act, shall furnish the Chairman of the Board of Review ”.
Notice
of review
3. Regulation 28a of the Estate Duty Regulations is
amended by omitting from sub-regulation (1) “ Valuation Board or ”.
* Notified in the Commonwealth of Australia Gazette on 29
June 1979.
Statutory Rules 1941 No. 73 as amended by Statutory Rules 1942 No. 292; 1956 No.
51; 1964 No. 22; and 1970 No. 44.
12352/79 Cat. No. —Recommended
retail price 20c 13/6.6.1979
Order,place and time of review
4. Regulation 28b of the Estate Duty Regulations is
amended—
(a)
by omitting from sub-regulation (1) “ for the purpose of review by a Valuation
Board and all references ”; and
(b)
by omitting from sub-regulation (1) “ respectively ”.
Decisions
of a Board
5. Regulation 28e of the Estate Duty Regulations is
amended by omitting from sub-regulation (1) “ or the objection is the subject
of an undecided reference on other grounds,”.
Re-opening
of reviews
6. Regulation 28f of the Estate Duty Regulations is
amended by omitting from sub-regulation (1) “ sub-section (5) of section (25)
or sub-section (5) of section 26 ” and substituting “ sub-section 26 (5) ”.
Printed
by Authority by the Commonwealth Government Printer