Succession and Probate Duties Act of 1904 (4 Edw VII No. 17) (Qld)

SUCCESSION. 4 EDw. VII. No. 17,1904. Succession and Probate Duties Amendment. 8749' SUCCESSION. An Act to Amend the Law relating to Succession 4 E N d o w . . 1 V 7. II. and Probate Duties. THE SUCCESSION AND PBOBATl1l; [ASSENTED TO 17TH DECEMBER, 1904.J DUTIES ACT OF 1904. MOST GRACIOUS SOVEREIGN,- W E Your Majesty's most dutiful and loyal subjects Prea.mble. the members of the Legislative Assembly of Queensland in Parliament assembled, towards raising the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several duties hereinafter men- tioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the t King's Most Excellent Majesty, by and with the advice and consent of the Legislative Council and Legislative Assembly of Queensland in Parliament assembled, and by the authority of the same, as follows : - 1. This Act may be cited as "The Succession and Short title Probate Duties Act of 1904," and shall be read as one ~~ ~structiolll> with "The Succession and Probate Duties Act, 1892"* of Act. (herein called the Principal Act) ; and the Principal Act, and "The Succession and Probate ])uties Act, 1892, Amendment Aot of 189·'i,"t and this Act may be cited together as "The· Succession and Probate Duties Acts, 1892 to 1904." 2. This Act shall be deemed to have come into Commence- operation on the seventh day of October, one thousand ment of Act~ • nine hundred and four. 3. Before the definition of "Real Property" in section Amend~ ent three of the Principal Act, the following definition is ~ O~ ~ ~l: '. 3~ inserted :- "The term 'Minister' means the Attorney-General or other Minister of the Crown charged for the time being with the administration of this Act." The words "Colonial Treasurer" wherever they occur in the said Act are repealed, and the word "Minister" is inserted in lieu thereof. * 56 Vie. No. 13, 8upra, page 4692. t 59 V ic. No. 28, 8upra, page 5708.

SUCCESSION. Succession and Probate Duties Amendment. 4 Enw. VII. No. 17, ' G! ft~ made 4. Every disposition of property made by any person :; ~: ~ s ~felveless than twelve months before his death and purporting to death. operate as an immediate gift of the property inter vivos ~ ~ ! : ~& 45 whether by way of transfer, delivery, declaration of trust, s. ~ 8; 52 Vie. or otherwise, shall upon the death of the donor be deemed c. " s. 11.J to confer a succession on the donee: Provided that when ad valorem stamp duty has been paid in respect of any settlement, deed of gift, or voluntary conveyance made by any person less than twelve months before his death, t,he amount of such stamp duty may be deducted from the amount of any duty payable in pursuance of this section in respect of the estate so settled, gIven, or conveyed, ~Settlement of 5. Within six months after the death of any person t P a rko m pe g rtY e jfet whoohas ex.ecuted a settlement containin!! u , any tru • st to take 3fter death of effect after hIS death, or within such further tIme as the :settlor. Commissioners may allow, notice of such settlement shall be lodged by the trustee thereof or by some person interested thereunder, together with a declaration specifying the property thereby settled and the value thereof. If such notice and declaration are not lodged as herein prescribed, such trustee and person interested shall both be liable to a penalty not exceeding fifty pounds. Moreover, without prejudice to any liability of any person for default, the Supreme Court or a judge thereof, UPOll the application of the Commissioners, or any person interested, may order that a sufficient part of the property included in such settlement shall be sold, and the proceeds of such sale applied in payment of the duty and of all costs, charges, and expenses incurred. ..Amendment 6. The following words are added to section eleven o N f o 5 . 6 13 V , i s e . . 11. 0 f th e p l . 'lllC . lpa 1 A A Ct:- " or any Act amending or in substitution for those Acts." Amend~ent 7. Before the first proviso to section twelve of the· ~ O~ ~ : l~ . 12. Principal Act, the following provisions are inserted : - Principal In determining the principal value of a succession, an ~ v s a t l i u m e a , t h e o d. w allowance shall not be made in the first instance for debts [ O~ . 57 & 58 due from the deceased to persons resident out of Queens- : s: ' l~. ; . (~ o5) . J land (unless contracted to be paid in Queensland, or charged , , on property situated within Queensland) except out of the value of' any personal property of the deceased situated out of Queensland in respect of which duty under this Act has been paid; and there shall be no repayment of such

SUCCESSION. 8751 1904. Successi&n and Probate Duties Amendment. -duty in respeot of any such debts, except to the extent to which it is shown to the satisfaction of the Commis- sioners that the personal property of the deceased, situated in the country or possession in which the persons reside to whom such debts are due, is insufficient for their payment. When the total value of a succession to which any -one person becomes entitled as aforesaid is less than five hundred pounds, and such succession forms part of an .-estate the principal value whereof exceeds one thousand pounds, then the duty payable in respect of such succes- sion shall, subject as hereinafter mentioned, be at the rate of two per centum of such total value. The following words are added to the first proviso to the said section: "and the same deduction in the rate :shall be allowed in respect of all gifts to any hospital or ·charitable institution." The following words are added to the second proviso of the said section: "in the second, third, and fourth cases ~ f the above-mentioned list of rates, and at the rate of ten per centum in the fifth, sixth, and seventh cases of the '::above-mentioned list." . 8. Simple interest, at the rate of five pounds per puty to bear , ~ entum per annum, shall be payable upon the duty payable [ ' g; . r~ ~ t. & 60 III respect of every succession from the date of the death Vie. e. 28, -of the deceased, or where the duty is payable by instal_So 18.J ments, or becomes due at any date later than six months after the death, from the date at which the first instalment or payment becomes due, and shall be recoverable in the 'same manner as if it were part of the duty. The Commissioners may remit the whole or any part ··of the interest on any of such duties in any case in which it appears to them to be proper so to do. 9. The following provisions are added to section two Amend~ ent -of "1 1 he Succession and Probate Duties Act, 1892, of 59 VlC. Amendment Aot of 1895 ,,* :_ No. 28, s. 2. " Such company, within six months after the death of such member, or such further time as the Commissioners may allow, shall cause to be delivered to the Commissioners a return giving the name and address of such member, the date of his death, and the number, description, and value ·of the shares or other interest in the said company held by ;such member at the time of his death, and shall pay the duty thereon. >110 59 Vie. No. 28, supra, page 5708.

8752 SUCCESSION. Suc,cession ana Probate Duties Amenament. 4 Enw. VII. No. 17, If any such return is not delivered in accordance.. with this section, the company making default shall be liahle to a penalty not exceeding fifty pounds. Any payment by such company of any duty imposed in respect of shares or other interest in that company held by such deceased member shall be deemed to be a payment on behalf of the personal estate of such member, and may by the company be deducted from any moneys payable by the company to the personal representatives of' '3uch member in respect of such shares or interest, or be recovered by action from such representatives, and the- company shall have a first and paramount lien upon such shares or interest for the amount of such payment." Proba.tes, &c. 10. Section three of "The Succession and Probate- : ~!: d: : ~ : Duties Act, 1892, Amendment Act of 1895"* is repealed. paid. and the following section is inserted in lieu thereof :- No probate or letters of administration shall issue from the office of the Registrar of the Supreme Court untiL there has been filed in such office a certificate under the- hand of' a Commissioner to the effect that all duty in respect of' !'o much of the succession as is liable to duty has been paid, or that adequate security for the payment thereof' has been given, or that no such security is required, and such Registrar shall certify by endorsement on every probate and letters of administration isslled from such office that such duty has been paid, or such security has. been given or that no security was required. Pa.yment of duty on 11. (1.) When an • y compa • ny incorporated accordin ~ (1'"- shares, &c., in to the laws of some country, posseSSIOn, or place, other-- foreign than Queensland, carries on the business- ccoarmrypianngy o n ( a ) 0 f mI , n . Ing f or any mI . nerals ' In ( " ) iJueens1and ; or mining,&c.,in Queensland. (b) of pastoral or agricultural production or timber- gett'mg I ' I Q I ueens 1 and ; such company shall make application in the prescribed form to the Commissioners that an office of the company in Queensland situated as stated in the application be registered as the registered office of the company for the- purposes of this Act. The app,lication may be made by the company by the- hand of an agent or attorney or any person conductin£r the business of the company in Queensland, (2.) When the company is carrying on any sllch busi- ness at the passing of this Act, the application shall be made before the expiration of a period of three months • 59 Vic. No. 28, supra, page 5708.

SUCCESSION. 1I"l04. Succession and Probate Duties Amendment. ihereafter; and when the company commences to carry on .any such business after the said date, the application shall be made before the expiration of a period of three months after the company commences to carry on such bu! ' ; ine~ s. (3.) If any such company fails to make such applica- iion before the expiration of the period appointed in this section, it shall be liable to a penalty Rot exceeding fifty pounds nor less than twenty pounds, and to a further penalty not exceeding two pounds for every day during which the company has carried on any such business after· ihe expirationof such period. (4.) On the receipt of any such application the Com- missioners shall register the said office of the company in .a book to be kept for the purpose, and issue a certificate .of registration to the company by posting the same addressed to the company at such registered office. A copy of each certificate so issued shall be published in the Gazette. (5.) When the situation of the registered office of any such company is changed, notice in writing of such change shall forthwith be given by the company to the Commis- sioners, who shall enter the same on the register and, when the certificate of registration is presented to them for that purpose, upon su.ch certificate, and shall publish a copy of such notiee in the Gazette. If any such company fails to give such notice it shall be liable to a penalty not exceeding twenty pounds. (6.) Such company, within six months after the death .of any member thereof, or such further time as the Com- missioners may allow, shall cause to be delivered to the Commissioners a return giving the name and address of such member, the date of his death, and the number, descrip- tion, and value of the shares or other interest in the said company held by such member at the time of his death, so far as relates to the business of the said company carried <m in Queensland, and shall pay the duty thereon. If any such return is not delivered in accordance with this sub-section, the company making default shall be liable to a penalty not exceeding fifty pounds. Moreover, such duty shall be deemed to be a debt due by the company to His Majesty, and shall be recoverable accordingly in any court of competent jurisdiction. (7.) Any payment by such company of any duty imposed in respect of shares or other interest in that company held by such deceased member shall be deemed to be a payment on behalf of the personal estate of such 8753

8754 SUCCESSION. Su()cession and Probate Duties Amendment. 4 EDw. VII. No. 17, member, and may by the company be deducted from any moneys payable by the company to the personal represen- tatives of such member in respect of such shares or interest,. or be recovered by action from such representatives, anQ the company shall have a first and paramount lien upon such shareR or interest for the amount of such payment. (8.) Any writ or other process issued in pursuance 01 this Act against any such company may be served by being left at the registered office of the company with . some person there, or, if there is no registered office or no person is found at the registered office, by being affixed at the office of the registrar of the eourt from which the- writ or process has issued. (9.) Production of the Gazette purporting to contain. the copy of a certificate of registration issued under this section shall for the purpose of proceedings in any court of justice, or for any other purpose, be evidence that the office of such company has been duly registered under this. Act and is situated as mentioned in the certificate. Production of the Gazette purporting to contain the copy of a notice of the change of the situation of a regis-- tered office shall for the purposes aforesaid be evidence that the registered office of the company mentioned therein has been so changed. 12. After section thirty-three of the Principal Act, the following section is inserted : - Application [ 33A. J The provisions of the six last preceding sections p o r f O p V ~ I e S ? l e on d s in a g s of this . Act s . hall be . applicable to the personal property • to as;essment comprised In any succeSSIOn, and to the assessment and [ o C f p t. e 1 rs 6 o & na 1 lt 7 y. payment of duty thereon ' as if such personal pr . operty were- Vic. c,. 51, a legacy bequeathed by the predecessor to the successor. s.32. J Amendment 13. The last paragraph of section forty-three of the ~ 5~ 3Vic' J, 3 Principal Act is repealed, and the following provisions are o. , s. . inserted in lieu thereof:- When a successor, or when any other person charge- able with duty under section seventeen of this Act, applies. to be registered as the proprietor of land or an estate or interest in land other than the interest of a mortgagee,. the Registrar of Titles shall, unless sU(~h person produces a certificate under the hand of a Commissioner that the proper duty has been paid, make an entry in the register" Succession duty not paid," and such entry shall remain upon the register until such certificate is produced,. or the duty ceases to be a charge upon the land, estate, or' interest, and such entry shall be deemed to be and shall

SUCCESSION. 875& 1904. Succession and Probate Duties Amendment. be treated in all respects as an encumbrance under the said last-mentioned Acts, and the fees prescribed for the .registration and release of an encumbrance shall be charge- able accordingly. When a record of the death of a trustee is about to be entered up and it appears that such trustee was beneficially entitled to an estate or interest in the land which he held upon trust, the Registrar of Titles shall not enter up such record of death until he receives a certificate under the hand of a Commissioner showing whether duty is payable or not on account of the trans- mission of such interest. 14. The following provision is added to section forty- . A. mend~ ent eight of the Principal Act :_ oNfo.5163V, Ise. . 48•. · Without prejudice to the right to the recovery of Summons for· any of the penalties herein mentioned, if any person account. accountable for or chargeable with duty on being required by the Oommissioners to deliver an account makes default in so doing, the Commissioners may, by summons before a judge of the Supreme Court in chambers, call upon such person to show cause why he should not deliver the account and pay the duty and costs, and thereupon such order shall be made as the judge thinks just. 15. Section fifty-six of the Principal Act is repealed, Repe!l'lof and the following sections are inserted in lieu thereof: ~ v{ ~ . f.6 provided that all existing Regulations shall remain in o. , s. • force until repealed or amended by new Regulations made under this Act :- [56.-1 The Governor in Council may from time to Regulations. time make llegulations with respect to all or any of the following matters, that is to say,- (i.) The duties of persons employed in the adminis- tration of this Act, or the Regulations; (ii.) The accounts or returns to be furnished, and the time and mode of furnishing the same; (iii.). Empowering the Commissioners or anyone or more of them or any Deputy Commissioner to hold any inquiry for the purposes of this Act, and to take evidence on oath or otherwise, and prescribing the mode in which such powers shall be exercised; (iv.) The time and manner of giving notices; (v.) Prescribing notices to be given by various departments of the Government of any records or documents which may be liable to duty;

:tl756 SUCCESSION. 4 EDw. VII. No. 17, 1904. Succession and Probate Duties Amendment. (vi.) The forms to be used under this Act or the Regulations; (vii.) Imposing penalties not exceeding twenty pounds for breach of any Regulation; (viii.) And generally for carrying into effect the provisions of this Act. All such Regulations shall be published in the Gazette, and thereupon shall have the same effect as if they were enacted in this Act. All such Regulations shall be laid before both Houses of Parliament as soon as may be after the making thereof. Primd fade [ 56~\ . J In all legal proceedings instituted by or on <evidence. behalf of the Crown in pursuance of this Act, or the Regulations, the averment that- (i.) Any person executed any instrument; or (ii.) Any assessment or reassessment has been duly made; or (iii.) Anyrequisite prescribed or satisfactoryaccounts, returns, or particulars lMtve or have not been made or given; or . (iv.) Any duty has or has not been paid; shall be sufficient evidence of the fact until the contrary is proved. New :Schedul~ . 16. The Schedule to the Principal Act is repealed, and the following Schedule is inserted in lieu thereof : - When an order to administer the goods or lands has been granted to the Curator of Intestate Estates and admin- istration duty has been paid by him: -Upon any sub- sequent Grant £ s. d. nil. When a Grant of Probate has been made to one or more executors, with leave to another executor or other executorR to come in and apply :-Upon any such sub- sequent Grant nil. Any Grant de bonis non when duty on the original Grant has been paid in Queensland nil. When the net value of the property of the deceased person in respect of which the Grant of Probate or Letters of Administration is made does not amount to £300... nil. When such value amounts to £300 or upwards, for every £100 or part thereof 100 ~ Vote. - For probate and administration purposes, in estimating the net value of the property of the deceased person, there shall be included any accumulation of interest and any dividends, rents, or other increments paId or accrued since the death of the deceased person and the date of application for the grant; for probate purposes no deduction shall be allowed on account of any debt secured by mortgage upon real property.