Gift Duty Assessment Act 1957 (Cth)

Act 1957.

GIFT DUTY ASSESSMENT.

No. 57 of 1957.

An Act to amend the Gift Duty Assessment Act

1941-1953.

[Assented to 20th November, 1957.]

Commonwealth of Australia, as follows:- BE it enacted by the Queen's Most Excellent Majesty, the Senate, and the House of Representatives of the

Short title

auddtatioD. 1.-(1.) This Act may be cited as the Gift Duty Assessment

1957. Gift Duty Assessment. No. 57.

(2.) The Gift Duty Assessment Act 1941-1953* is in this Act

referred to as the Principal Act.

(3.) The Principal Act, as amended by this Act, may be cited

as the Gift Duty Assessment Act 1941-1957.

2. This Act shall come into operation on the day on which it	Commence-
ment.

receives the Royal Assent.

3. Section three of the Principal Act is repealed and the

following section inserted in its stead:-

" 3. This Act is divided into Parts, as follows:- Parts.

Part I.-Preliminary (Sections 1-4).

Part n.-Administration (Sections 5-10).

Part IlL-Liability to Gift Duty (Sections 11-18).

Part IV.-Returns and Assessments (Sections 19-24).

Part V.-Collection and Recovery of Gift Duty (Sections

25-30).

Part VI.-Objections and Appeals (Sections 31-38).

Part VII.-Miscellaneous (Sections 39-47).".

4. Section four of the Principal Act is amended by omitting Interpretation.

all the words preceding the definition of" Deputy Commissioner"

and inserting in their stead the following words:-

"4.-(1.) In this Act, unless the contrary intention appears-

, adopted child', in relation to a person, means a person

adopted by the first-mentioned person-

(a) under the law of a State or Territory of the Commonwealth relating to the adoption of children; or

(b) under the law of any other place relating to the

adoption of children, if the validity of the

adoption would be recognized under the law of any State or Territory of the Commonwealth;

'Board of Review' means a Board of Review constituted

under the Income Tax and Social Services Contribution

Assessment Act 1936-1957;

, children', in relation to a person, includes an adopted

child, a step-child or an ex-nuptial child of that person;".

5. The amendment made by the last preceding section Application of

applies only in relation to gifts made on or after the date of amendment.

commencement of this Act.

• Act No. 52,1941, as amended by No. 17, 1942; No. 14, 1947; No. 80,1950; and No.1, 1953.