Gift Duty Acts and Other Acts Amendment Act of 1952 (1 Eliz Ii No. 15) (Qld)

GIFT DUTY. 1 Buz. II. No. 15, 1952. Gift Duty, Etc., Act. 279 GIFT DUTY. An Act to Amend “ The Gift Duty Acts, 1926 to 1 ISzi5n 1948,” “ The Succession and Probate Duties duty S Acts, 1892 to 1948,” and The Income Tax and Succession and Probate Duties (Sailors, ACT°P 1952' Soldiers, and Members of the Air Force) Exemption Acts, 1940 to 1944,” each in certain particulars. [A ssented to 22 nd 'A pril , 1952.] B E it enacted by the Queen’s Most Excellent Majesty, by and with the advice and consent of the Legis­ lative Assembly of Queensland in Parliament assembled, and by the authority of the same, as follows P art I. —P reliminary . p A limin ^. 1. This Act may be cited as “ The Gift Duty Acts Short title. and Other Acts Amendment Act of 1952.” ' 2* This Act is divided into Parts, as follows — Parts of Act. P art I. —P reliminary ; . P art II. —A mendment of * “ T he G ift D uty A cts , 1926 to 1948 ”; P art III. —A mendment of f “ T he S uccession and P robate D uties A cts , 1892 to 1948 ”; P art IV. —A mendment of $ “ T he I ncome T ax and S uccession and P robate D uties (S ailors , S oldiers , and M embers of the A ir F orce ) E xemption A cts , 1940 to 1944.” P art II.— A mendment P art II. —A mendment of * “ T he G ift D uty A cts , g S t d ^ y 1926 to 1948.” fo^f”6 3. This Part of this Act shall be read as one with Construction * “ The Gift Duty Acts, 1926 to 1948,” and those Acts and^p11*11, this Part of this Act may be collectively cited as “ The collective Gift Duty Acts, 1926 to 1952.” title- 4. (1.) Section six of * “ The Gift Duty Acts, 1926 to Amendments 1948,” is amended by adding the following paragraph 17 Geo°v. thereto, namely :— No. 23 . “Furthermore no gift duty shall be payable on any gift (whether accompanied by the creation of any * 17 G. 5 No. 23 and amending Acts, f 56 V. No. 13 and amending Acts. + 4 G. 6 No. 22 and amending Acts.

280 GIFT DUTY. P art II.— A mendment op “ T he Gift Duty, Etc. Act. 1 E liz . II. No. 15, G ift D uty ACTS, 1926 TO 1948.” trust or not) to or in favour of any public body in Queensland if the Governor in Council by Order in Council determines that no gift duty shall be payable in the particular case.” (2.) The amendment made to * “ The Gift Duty Acts, 1926 to 1948,” by this section shall be deemed to have been so made on the first day of December, one thousand P art III.— nine hundred and forty-nine. A mendment of “ T he III.— f P S uccession and P robate art A mendment of “ T he S uccession D uties A cts , 1892 TO 1948/ P robate D uties A cts , 1892 to 1948.” and Construction 5 . This Part of this Act shall be read as one with of Part hi . j. a rpfoe Succession and Prohate Duties Acts, 1892 to 1948,” collective . and those Acts and this Part of this Act may be title- collectively cited as “ The Succession and Prohate Duties Acts, 1892 to 1952.” Amendment 6. (l.) Section eighteen of f “ The Succession and *6 vic8of Probate Duties Acts, 1892 to 1948,” is amended by No. 13 '. inserting after the words “ subject to a trust ” appearing in the second paragraph thereof the words and brackets “ for any public body in Queensland (and in the particular case the Governor in Council determines that no probate or succession duty shall be payable) or subject to a trust ”. (2.) The amendment made to f “ The Succession and Probate Duties Acts, 1892 to 1948,” by this section shall be deemed to have been so made on the first day of part iv.- December, one thousand nine hundred and fifty. A mendment of “ T he I ncome T ax S uccession P at ? t IV.---- AMENDMENT OF J “ THE INCOME TAX AND anddutiesate S uccession and P robate D uties (S ailors , (S ailors , S oldiers , and M embers of the A ir F orce ) and M embers OF THE EXEMPTION ACTS, 1940 TO 1944.” exemption rj. par^ Gf this Act shall be read as one with to 1944 .” | “ rpfo income Tax and Succession and Probate Duties of 0 partUiv°n {Sailors, Soldiers, and Members of the Air Force) and ‘ Exemption Acts, 1940 to 1944,” and those Acts and this tHie°tive Part of this Act may be collectively cited as “ The Income Tax and Succession and Probate Duties ( Sailors, Soldiers, and Members of the Air Force) Exemption Acts , 1940 to 1952.” * 17 G. 5 No. 23 and amending Acts, t 56 V. No. 13 and amending Acts. J 4 G. 6 No. 22 and amending Acts.

GIFT DUTY. 281 ------------ ------------- ■—- part IV— 1952 . Gift Duty, Etc., Act. ------------------------ ■ A mendment of “ T he I ncome T ax — and 8 . The following section is added to * cl T m h i e I t ncome a S n u d D c p cu r et o sies b is a o t n e Tax and Succession and Probate Duties ( Sailors, Soldiers, (S ailors , ) and Members o «/ f the Air Force / E X xemption Acts, / 1940 to and AW M e fpT m T-1 b ? ers 1944 ” namely :— airff ™ ce ) 7^ E xemption A cts , 1940 TO 1944,” New s. 7 of 4 Geo. VI. ‘ No. 22. “ [7.] (2.) Subject to subsection two of this section, Extension the provisions of section five of this Act shall extend ^' 0 ^° and be deemed to have always extended to the estate dying on r*__ active ^ service (i.) Any member of any Naval, Military, or Airy1*11*11® Force (whether of Her Majesty or of any united° e other country), enlisted or appointed for Nations, *c. active service anywhere (in any war or warlike operations) with any of the Naval, Military, or Air Forces of our Sovereign, or with the Forces of the United Nations in Korea or elsewhere, who shall have died on that active service or who, as the result of injuries received or disease contracted on that active service, shall have died within one year after the termination of the war or warlike operations in question ; or (ii.) Any merchant seaman who shall have died in the course of, and from causes arising out of, operations connected with any war or warlike operations hereinbefore specified in this subsection or who, as the result of injuries received or disease contracted in the course of, and from causes arising out of, any operations as aforesaid shall have died within one year after the termination of the war or warlike operations in question. (2.) The Governor in Council may by Proclajination published in the Gazette fix, in respect of any country (whether or not a member of the British Commonwealth of Nations) specified in that Proclamation, a date on which the provisions of section five of this Act shall cease to extend as prescribed by subsection one of this section. I * 4 G. 6 No. 22 and amending Acts.

282 GIFT DUTY—HOUSING. P art IV.— A mendment of “ T he Building Operations, Etc., Act. 15 G eo . YI. N o . 55, I ncome T ax AND S uccession and P robate On and after the date fixed by a Proclamation as (SD auiltoierss , aforesaid, the provisions of section five of this Act shall an S do M ldeimerbse , rs not extend to the estate 6 f— of THE A ir F orce ) E xemption A cts , 1940 to 1944.” (а) Any member of the Forces of any country specified in that Proclamation who shall have died on active service with those Forces on or after that date or who, as the result of injuries received or disease contracted on or after that date on that active service, shall have died; or ( б ) Any merchant seaman on board any ship belonging to any country specified in that Proclamation who shall have died on or after that date in the course of, and from causes arising out of, operations connected with any war or warlike operations in which the Forces of that country shall be engaged or who, as the result of injuries received or disease contracted on or after that date in the course of, and from causes arising out of, any operations as aforesaid, shall have died. (3.) The Governor in Council may, by Proclamation published in the Gazette fix the date of the termination, for the purposes of this section, of any war or warlike operations. (4.) For the purposes of this section “ merchant seaman ” includes every person employed or engaged in any capacity in sea-going service on board any ship belonging to any country which is a member of the British Commonwealth of Nations or which is assisting the forces of the United Nations.” HOUSING. 15 N G O e . o 5 . 5 V . I. An Act to Amend “ The Building Operations and B uilding O perations and T imber and B uilding Timber and Building Materials Control Acts, 1945 to 1948,” in certain particulars. M aterials C ontrol acts A mendment [A ssented to 6 th D ecember , 1951.] A ct of 1951. B E it enacted by the King’s Most Excellent Majesty, by and with the advice and consent of the Legis­ lative Assembly of Queensland in Parliament assembled, and by the authority of the same as follows:— shortutie 1 _ This Act may be cited as “The Building construction .Operations and Timber and Building Materials Control Acts Amendment Act of 1951,” and shall be read as one