Succession and Probate Duties Acts Amendment Act of 1952 (1 Eliz Ii No. 37) (Qld)

STOCK—SUCCESSION. 1 E liz . II. No. 37, 1952. Succession and Probate Duties, Etc., Act. 417 Year and number of Act. SCHEDULE. Short title of Act. Extent of Repeal. [S ection 3.] 57 Vic. No. 10 The Stock Returns Act The whole of 1893 26 Geo. V. No. 9 The Statistics Act of Sections six, seven, eight, 1935 and nine 6 Geo. VI. No. 29 The Stock Returns Acts The whole Amendment Act of 1942 10 Geo. VI. No. The Stock Returns Acts The whole 26 Amendment Act of 1946 SUCCESSION. (1) Succession and Probate Duties Acts Amendment Act of 1952 ............................................... (2) Testator's Family Maintenance Acts Amend­ ment Act of 1952 .. .. .. .. 1 Eliz. II. No. 37 1 Eliz. II. No. 28 An Act to Amend "The Succession and Probate 1 N E o l . iz 3 . 7 I . I. T he Duties Acts, 1892 to 1952,” in certain S uc A c N es D sion P robate particulars. D uties A cts A mendment A ct of [A ssented to 13 th N ovember , 1952.] 1952. E it enacted by the Queen’s Most Excellent Majesty, B by and with the advice and consent of the Legis­ lative 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 j^°rt tltle Prohate Duties Acts Amendment Act of 1952,” and shall construction, be read as one with *“ The Succession and Probate Duties Acts, 1892 to 1952,” and those Acts and this Act may collectively be cited as “ The Succession and Probate Collective Duties Acts, 1892 to 1952.” tltle- uThe Succession and Probate Duties Act, 1892,” (as amended) is in this Act referred to as the Principal Act. * 56 V. No. 13 and amending Acts. O

418 SUCCESSION. Succession and Probate Duties, Etc., Act. 1 E liz . II. No. 87, ° 8‘ B 2. Subsection two of section 11 b of the Principal 'Act is amended by repealing the words “five hundred pounds”, where those words appear in paragraph (a) thereof, and by inserting, in lieu of those repealed words, the words “ one thousand five hundred pounds Amendment 3 . Section twelve of the Principal Act is amended— (i.) By repealing in paragraph ( d ) of provision (4) of that section (being the provision thereof commencing with the words “ Provided that ”) the words “ five hundred pounds ” and by inserting, in lieu of those repealed words, the words “ one thousand five hundred pounds (ii.) By repealing in paragraph (j) of the said provision (4) the words “ five hundred pounds ” and by inserting in lieu of those repealed words, the words “ one thousand five hundred pounds (iii.) By adding to that section the following paragraph, namely :— “ In and for the purposes of this section and section 11 b of this Act the term “ lineal issue ” includes— (а) A natural child of the predecessor ; and (б) An adopted child of the predecessor, that is to say a child adopted in this State by the predecessor, or by the predecessor and his or her spouse jointly, under and in accordance with the provisions of *“ The Infant Life Protection Acts, 1905 to 1935,” or of f“ The Adoption of Children Acts, 1935 to 1952,” or a child adopted elsewhere than in this State by the predecessor, or by the predecessor and his or her spouse jointly, under and in accordance with the provisions of the law relating to the adoption of children of the State or country where the adoption was made as in force therein at the time when the adoption was made.” * 5 E. 7 No. 19 and amending Acts. | 26 G. 5 No. 7 and amending Acts.

1952. SUCCESSION. Succession and Probate Duties, Etc., Act. 419 4. The following section is inserted after section ?^.t®'d12A twelve of the Principal Act, namely :— * “ [12 a .] (1.) Where in the case of a person dying after the passing of *“ The Succession and Probate Duties Acts Amendment Act of 1952,” succession duty as payable under section twelve of this Act has been paid on personal property situated in any part of the British Commonwealth of Nations other than this State at such death and it is shown to the satisfaction of the Commissioner that duty in respect of that death (not being duty or tax under any Act of the Commonwealth of Australia) has been lawfully paid on such personal property to the part of the British Commonwealth of Nations in which such property is situate at such death in consequence of the death of the said deceased, the Commissioner shall refund to the person who has paid the succession duty under section twelve of this Act on such personal property an amount equal— (a) To the aforementioned duty so paid thereon to the part of the British Commonwealth of Nations in which it is situate ; or (b) To the succession duty so paid thereon under section twelve of this Act, whichever amount is the lesser. (2.) Where the Commissioner is satisfied that, in such a case as is referred to in subsection one of this section, a refund will become payable he may, in lieu of requiring the payment to him of the full amount of the succession duty payable under section twelve of this Act, make a provisional allowance of the estimated, amount of the refund subject to such conditions as he may impose or as may be prescribed by the regulations.” 5. Section five of The Succession and Probate Repeal of Duties Act 1892 Amendment Act of 1895,” is hereby no .° 28 . 10 repealed. * This Act. f 59 V. No. «28.

420 SUCCESSION. Testator’s Family Maintenance, Etc., Act. 1 E liz . II. No. 28, 1952. tIinotne. rpreta­ Act a6s. aTmheenpdreodvibsyionthsisofAscetctsihonalltwapelpvley oinf tthhee Pcarisnecoipfaal person dying on or after the date of the passing of this Act. The provisions of section twelve of the Principal Act as in force immediately prior to the passing of this Act shall continue to apply in the case of a person who shall have died before the date of the passing of this Act. 1 N E o l . iz 2 . 8I. I. An Act to Amend “ The Testator’s Family Main­ T estator ' s F amily M aintenance A cts A mendment A ct of 1952. tenance Acts, 1914 to 1943,” in certain particulars. [A ssented to 9 th O ctober , 1952.] E it enacted by the Queen’s Most Excellent Majesty, B by and with the advice and consent of the Legis­ lative Assembly of Queensland in Parliament assembled, and by the authority of the same, as follows:— Short title and con­ struction. Collective title. 1. This Act may be cited as “ The Testator’s Family Maintenance Acts Amendment Act of 1952,” and shall be read as one with *“ The Testator’s Family Maintenance Acts, 1914 to 1943,” herein referred to as the Principal Act. The Principal Act and this Act may be collectively cited as “ The Testator’s Family Maintenance Acts, 1914 to 1952.” , Amendment 2. Section 3 of the Principal Act is amended by f s. 3. inserting after subsection 1 a thereof, the following subsection, namely :— “ (1 b .) The term “ wife ” shall include a woman who has been divorced, whether before or after the passing of f“ The Testator’s Family Maintenance Acts Amendment Act of 1952,” by or from her husband if she has not remarried before the time of his death and if she is at the time of his death receiving or entitled to receive maintenance from him.” * 5 G. 5 No. 26 and amending Acts, t This Act.