Statutory
Rules
1979
No. 111
REGULATIONS UNDER THE GIFT DUTY
ASSESSMENT ACT 1941*
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 Gift Duty Assessment Act 1941.
Dated
this twenty-eighth day of June 1979.
ZELMAN
COWEN
Governor-General
By
His Excellency’s Command,
JOHN HOWARD
Treasurer
AMENDMENTS OF THE GIFT DUTY
REGULATIONS
Interpretation
1. Regulation 3 of the Gift
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 26 of the
Gift Duty Regulations is amended by omitting from sub-regulation (1) “ Valuation
Board in accordance with sub-section (1) of section 32 or to a Board of Review
in accordance with sub-section (1) of section 33 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 33 (1) of the
Act, shall furnish the Chairman of the Board of Review ”.
Notice
of review
3. Regulation 27 of the
Gift 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. 312 as amended by Statutory Rules 1964 No. 23; and
1970 No. 45.
12351/79 Cat. No. —Recommended
retail price 20c 13/6.6.1979
Order,
place and time of review
4. Regulation 28 of the
Gift 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 31 of the
Gift 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 32 of the
Gift Duty Regulations is amended by omitting from sub-regulation (1) “sub-section
(5) of section 32 or sub-section (5) of section 33 ” and substituting “ sub-section
33 (5) ”.
Printed
by Authority by the Commonwealth Government Printer
JOHN
HOWARD