Stamp Duties (Deductions) Act 1904 (NSW)

Act No. 34, 1904.	93
S/ini/p Didien (Dediiefioi/s).
Act No. 34, 1904.

S tamp P cti ks

All Act to allow deduction from stamp du ty of tlu' am ount of du ty iiayaOlc iii tlic r u i t e d Kiui>;dom iii respect of projicrty tliertdii s i tu a te ; to amend tlie Staiii]) Duties Act, 1898, tlic Drobate Duties (Ameiidmciit) Act, 1899, ami the (\)m])auies (Dcfitli Duties) Act, 1901 ; ami for o ther j)iirposcs. [29th Drroii- hvr, 1904.]	( I ) i : i ) r r T i o N s } .
T ^ E it ciiMcted l)y the King’s Most Excellent Majesty, by and n ith J J ilio advice and consent oE the Legislative Council and L('gislati ve Assembly of N('w South Wales in Parliament assembled, and by tbe authority of tlu' same, as follows :—

'Preliminary.

1 . 'This Act may b('cited as the “ Stam]) Duties (Deductions) s i i o r : , t i t l e .

Act, I'JOt,” and sluill be construed with tlie Stamp Duties Act, 1S!)S, the i ’robatt! Duties (Amendiueut) Act, 18!)d, and the Companies (Death Dutit's) iVet, 11)01.

2. 'This Act shall take I'tfeet on tlu' d:iy on which JLis IMajesty, Cnnimeiicemeiit of

by Order in Council, ajiplies section twenty of the 1 mperial Einanee

Act of 1891 to New South Wales.

3.     In this Act “ jiroperty ” includes real jiroperty and jiersonal Ddiniiion.

jM'operty, and the proet'cds of the sale thereof respectively and any money or invt'stment for the timi' being rejiresenting the proceeds of sale.

Dediiclions from probate duly.

4. M'hcrc the commissioner is satisfied that in the United UiMiiiduiirs on

Kingdom duty is jiayable by reason of a death oectirring after the <lay jAyyy'"

on which this Act taki's etfect in respect of any ])roperty situate in tlie	"
United Kingdom and p<assing on such death, lu' shall allow a sum equal to t he amount of iliat duty to be deducted from any duty jiayable in rcsjiect of tliat projx'rty on the same death under the Stamp Duties Act, 181)8, the Probate Duties (Amendment) Act, 181)1), or the Companii's (Deatli Duties) Act, 1901, or any Act to be passed con.solidatiiig or amending those Acts.

Act