Succession and Probate Duties Acts Amendment Act of 1915 (6 Geo v No. 12) (Qld)

7032 STOCK.-SUCCESSION. Succe8sion and Probate Duties Acts Amendment Act. 6 GEO. V. No. 12, Valuing stock destroyed. Pennits.. Fees. FonnB. Expenses. Qualifica· tions of inspectors, &c. 18. Prescribing the mode of ascertainment of the value of stock destroyed under this Act. Regulating applications for and the mode of payment of compensation. 19. Prescribing and regulating the issue and production of permits respecting movement an'd travelling of stock, and other matters and things. 20. Prescribing the fees payable by persons for matters and services arising under this Act. 21. Prescribing forms for notices, waybills, and any documents or writings whatsoever under this Act. 22. Prescribing and regulating the payment and recovery of expenses in respect of holdings and stock. 23. Prescribing the qualifications of inspectors (other than honorary inspectors) and of officers appointed under this Act, and requiring that, before appointment, they shall give by examination or otherwise satisfactory evidence of their competency. SUCCESSION. (:i Geo. V. An Act to Amend "The Succession and Probate No. 12. THE Duties Acts, 1892 to 1906," by Granting SUCCESSION AND certain Exemptions in case of the Estates of PROBATE DUTIES Deceased Soldiers. ACTS AMENDMENT [ASSENTED TO 15TH NOVEMBER, 1915.] ACT OF 1915. BE it enacted by t.he King's Most Excellent Majesty,. by and with the advice and consent of the Legis- lative Council and Legislative Assembly of Queensland in Parliament assembled, and by the authority of the same, as follows:- Short title. 1. This Act may be cited as "The Succession and Probate ])uties .Acts Amendment .Aot of 1915," and shall be read as one with "The Sucoession and P1'obate Duties .Acts, 1892 to 1906."* Exemption 2. (1.) Where any person dies from injuries inflicted, of soldiers' accident occurring, or disease contracted (within twelve estates, months before death) while on naval or military service, whether with His Majesty's Navy or Army or under the provisions of any Act of the Parliament of the Common- wealth of Australia, during the War in which His Majesty is at present engaged, the following provisions shall apply as to the duties payable under sections twelve and fifty-five * 56 Vic. No. 13 and amending Acts, supra, pages 3395 et Beq.

SUCCESSION. 1915. Succession and Probate Duties Acts Amendment Act. of" The Succession wild Probate Duties Acts, 1892 to 1906,"* whether under a will or on the intestacy of such person :- (i.) In all cases where the net value of all the property passing on tl~ e death of the deceased does not exceed five thousand pounds : - (a) In calculating the value of any succession to whicp- the widow or widower or a lineal descendant or a lineal ancestor of the deceased becomes immediately entitled on the death of the deceased, for the purposes of assessing the duty to be paid under section twelve, the sum of two thousand five hundred pounds shall be deducted from the value of each such succession, and duty, if any, under the said section shall be assessed only on the amount, if any, remaining after such deduction; and this deduction shall be made notwithstanding that any other person or persons in addition to all or any of the persons aforesaid is or are also entitled to a succession or successions on the death of the deceased; (b) In calculating the net value of the property of the deceased, for. the purposes of assessing the duty to be paid under section fifty-five on the grant of probatel or letters of administra- tion of the estate of the deceased, there shall be deducted the total value of all successions (but not exceeding two thousand five hundred pounds in respect of each succession) to which the widow or widower or a lineal descendant or a lineal ancestor of the deceased becomes immediately entitled on the death of the deceased, and the duty, if any, under the said section shall be assessed only on the net value, if any, of the property remain- ing after such deduction of the value of such successions as aforesaid has been made. (ii.) In all cases where the net value of all the property passing on the death of the deceased exceeds five thousand pounds, there shall be remitted, or, if duty has been paid, repaid, in respect of the total value of all t 56 Vic. No. 13 and amending Acts, 8upra, pages 3395 et seq. 7033

7034 SUCGESSION. Succe.<Jsicm, etc., Acts Amendment Act. 6 GEO. V. No. 12, 1915. the successions to which the widow or widower or a lineal descendant or a lineal ancestor of the deceased becomes immediately entitled on the death of the deceased, so much of the duties in the aggregate leviable under sections twelve and fifty-five as exceeds a sum which, if accumulated at interest at the rate of three pounds per centum per annum from the date of death, would, at the expiration of the period of the normal Axpectation of life of a person of the age of the deceased at the date of his death, amount to the duties so leviable; and the sum so remitted shall be remitted in favour of each such successor in proportion to thA value of the successions to which each such successor has becOme so entitled, and to no other persons: for the purposes of this provision, the normal expectation of life shall be calculated in accordance with the Australian Life Tables, 1901-1910, compiled by the Commonwealth Statistician. (2.) The foregoing provisions shall apply, as to duties payable under sections twelve and fifty-five, respectively, in respect of the real and personal estate of persons dying as aforesaid, whether before, on, or after the thirty- first day of December, one thousand nine hundred and fourteen. Remission of 3. (1.) Where the Attorney-General is satisfied that ~~ ~ ~~ of duty has become payable in respect of any property in a prop.arty case to which the last preceding section applies. and that pthaassnmogncmeore subsequently duty has aO 0 'ain become payable in respect owing to of the same property, or any part thereof, upon its being ~ : ~ ~ ~ ~ by derived from, or accruing on the death of, some other the war. deceased person, in a case to which the said section applies, the whole of the duty thus subsequently becoming payable shall be remitted, or, in case the duty has been paid, repaid. (2.) This section shall only apply to property as afore- said derived by, or accrued or accruing to, the widow or widower or a lineal descendant or a lineal ancestor of such last-mentioned deceased person. Inventory : : : oun~. 4. Nothing in this Act shall be construed to relieve any executor or administrator from any obligation to file with or furnish to the proper officer any inventory or account prescribed by law to be filed or furnished by him.

SUCCESSION.-SUGAR. 7035 6 GEO. V. No. 2, 1915. Sugar Acqu'isition Act. 5. Notwithstanding any of the provhdons of this Act, Rate of for the purpose of fixing the rate of succession duty, if ~ : ~ ~ c~ ~ do any, chargeable under the said section twelve in respect of by this Act. any succession, the value of the whole succession or succes.; sions passing upon the death of the deceased shall be ascertained without taking into consideration any allow- ances provided for by this Act. SUGAR. Sugar Acquisition Act of 1915 Regulation of Sugar Oane Prices Act of 1915 Local Sugar Oane Prices Boards Oonfirmation Act of 1915. . .. 6 Geo. V. No. 2 6 Geo. V. No. 5 6 Geo. V. No. 20 An Act to Ratify and Confirm a certain Proclamation 6 Geo. v. relating to the Compulsory Acquisition by TH~ ~: ~ AR the Government of Raw Sugar; to Authorise ! ~ ~~ : I~ ~ 1~ . the Compulsory Acquisition by the Govern- ment of other Commodities; and for other incidental purposes. [ASSENTED ~ ' O 4TH AUGUST, 1915.J B E it enacted by the King's Most Excellent Majesty, by and with the advice and consent of the Legis- lative 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 Sugar Aoquisition Short title. Act of 1915." 2. This Act shall have effect notwithstanding any- Operation of thing to the contrary, whether express or implied, in any Act. Act, rule, or regulation, or in any judgment or order, or in any contract or agreement whether oral or written, or in any deed, document, security, or other writing whatso- ever; and nothing contained in any of the aforesaid matters or things shall be construed to prejudice or affect the full and immediate operation of this Act. 3. In this Act the following terms have the meanings I~ t; erpreta. respectively set against them, that is to say:- tlOn. " Place"-Any mill, refinery, works, factory, ware- Place. house, wharf, building, structure, ship, vessel, barge, punt, boat, room, chamber, railway,