Stamp Duties (Amendment) Act 1979 (NSW)

STAMP DUTIES (AMENDMENT) ACT, 1979, No. 150

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ANNO VICESIMO OCTAVO

ELIZABETHyE II BEGINS:

Act No. 150, 1979.

An Act to amend the Stamp Duties Act, 1920, to eliminate the dependency test for beneficiaries of rural property who may obtain a reduction in death duty. [Assented to, 10th December, 1979.1

Act No. 150, 1979.

Stamp Duties (Amendment).

BE it enacted by the Queen’s Most Excellent Majesty, by and with the advice and consent of the Legislative Council and Legislative Assembly of New South Wales in Parliament assembled, and by the authority of the same, as follows :—^

Short title. 1. This Act may be cited as the “Stamp Duties (Amendment)

Act, 1979”.

Commence- 2. (1) Except as provided in subsection (2), this Act shall

commence on the date of assent to this Act.

(2) Section 3, in its application to Schedule 1 (1), and

Schedule 1 (1) shall commence on 1st January, 1980.

Amendment	3. The Stamp Duties Act, 1920, is amended in the manner
47 1̂92̂ °	forth in Schedule 1.

Sec. 3. SCHEDULE 1.

A mendments to the Stamp D uties A c t , 1920.

(1) Sections 74c (7), 74 f (7), 75 e (7), 82d (7), 88aa (7),

88e (1) , 97ab ( D —

Omit “and in duplicate” wherever occurring.

(2) Section 112h (1) (b) —

Omit “as at the death the person,”, insert instead “if the death of the deceased occurred before the date of assent to the Stamp Duties (Amendment) Act, 1979, as at the death the person”.

Act No. 150, 1979.

Stamp Duties (Amendment).

SCHEDULE 1—continued.

A m e n d m e n t s to t h e S t a m p D u t ie s

A c t , 1920— continued.

(3) Section 112i (1) (b )—

Omit “as at the death”, insert instead “if the death of the deceased occurred before the date of assent to the Stamp Duties (Amendment) Act, 1979, as at the death,”.