Succession and Probate Duties Acts Amendment Act of 1955 (4 Eliz Ii No. 33) (Qld)

SUCCESSION. 4 E liz . II. No. 33,1955. Succession and Probate Duties, Etc., Act. 325 SUCCESSION. An Act to Amend “The Succession and Probate 4Nof33I.I‘ T hb Duties Acts, 1892 to 1952,” in certain BOT 2 gw® * particulars. A cts A mendment [A ssented to 24 th N ovember , 1955.] ACT 0F196B- B E it enacted by the Queen’s Most Excellent Majesty, 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 (1.) This Act may be cited as “ The Succession Short and Prohate Duties Acts Amendment Act of 1955.” tltle‘ (2.) *“ The Succession and Probate Duties Acts, 1892 Coiiectiv to 1952,” and this Act may be collectively cited as “ The tltle‘ Succession and Probate Duties Acts, 1892 to 1955.” 2 Section twelve of f“ The Succession and Probate Duties Act, 1892,” as previously amended, is further 56 v. No. 13 . amended— (i.) By repealing in provision (1) the words “ two hundred pounds” and inserting, in lieu of those repealed words, the words “ five hundred pounds ” ; and also by repealing in provision (1) the symbol and figures “ £200 ” and inserting, in lieu of that repealed symbol and those repealed figures, the symbol and figures “ £500 ” ; (ii.) By inserting after paragraph (l) of provision (4) the following provision, namely :— “ (5.) Provided further that, notwithstanding the foregoing provisions of this section, where the predecessor was domiciled in the Commonwealth, and the successor is the wife, or a child under the age of twenty-one years of the predecessor, and such successor is domiciled in the Commonwealth— (a) Where the total value of the estate of the deceased, in or out of Queensland, does not exceed four thousand pounds, no succession duty shall be payable in respect of the succession coming to that wife or child * 56 V. No. 13 and amending Acts, t 56 V. No. 13.

326 SUCCESSION. Succession and Probate Duties, Etc., Act. 4 E liz . II. No. 33, under the age of twenty-one years and the proportion of the probate or administration duty attributable to the value of property subject to that duty included in that succession shall not be payable; and ( b) Where the total value of the estate of the deceased, in or out of Queensland, exceeds four thousand pounds but does not exceed four thousand seven hundred and fifty pounds, the amount per centum set out hereunder— (i.) Of the succession duty under this Act which, except for this paragraph (6) of this provision, would be charged in respect of the succession coming to that wife or child under the age of twenty-one years ; and (ii.) Of the proportion of the probate or administration duty payable under this Act in respect. of the estate in question which is attributable to the value of property subject to that duty included in that succession, shall be rebated and not charged, namely— Where such total value exceeds £4,000 but does not exceed £4,250 ..................................... 75% Where such total value exceeds £4,250 but does not exceed £4,500 .. .......................... 50% Where such total value exceeds £4,500 but does not exceed £4,750 ......................... and ..25%.”; (iii.) By repealing theparagraph appearing immediately after paragraph ( l ) of provision (4) and commencing with the words “And provided further that no duty ” and inserting, in lieu of that repealed paragraph, the following paragraph, namely— “ And provided further that no duty shall be payable under this Act— (a) In respect of any succession, which, as estimated according to the provisions of this Act, is of less value than fifty pounds in the whole;

1955. SUCCESSION. Succession and Probate Duties, Etc., Act. ( b ) In respect of any succession, which, as estimated according to the provisions of this Act, does not exceed in value one hundred pounds and is given by any testator or testatrix to any past or present employee of his or hers, and is expressed by him or her in his or her will to be such a gift and save that gift the donee derives no succession from the estate of the testator or testatrix; or (c) By any person in respect of any interest surrendered or extinguished by him before the seventh day of September, one thousand eight hundred and ninety-two.” ; and (iv.) By repealing in the last paragraph the words and quotation marks “ the term “ lineal issue ” includes ” and inserting in lieu thereof the words and quotation marks “ the terms “ lineal issue ” and “ child ” respectively include 32 1 3. The following section is inserted after section New s. i2B 12 a of *“ The Succession and Probate Duties Act, 1892,”inserted- namely:— “ [12 b .] Where the Commissioner is satisfied— (a) That the total value of the estate, in or out of Queensland, of the predecessor, does not exceed five thousand pounds ; (b) That the payment of the duties under this Act payable in respect of the succession coming to the wife or a child under the age of twenty-one years of that predecessor would cause hardship involving the sale or mortgaging of assets in that succession ; and (c) That apart from the succession that wife or child has no means of paying those duties or insufficient means of paying in full those duties, the Commissioner may in his absolute discretion remit the whole or part of those duties.” * 56 V. No. 13.

328 SUCCESSION. Succession and Prohate Duties, Etc., Act. 4 E liz . II. No. 33,1955. Amendment 4* The Schedule to *“ The Succession and Probate of Schedule. DutiesAct, 1892,” is amended by inserting before the note thereto the following paragraph :— “ This Schedule applies so that no probate or administration duty shah be payable where the total value of the estate does not exceed five hundred pounds.”. oA7,fmsN. eo8n.do1mf74e. nEt. Dutie 5 s . A S c e t ct o io f n19e0ig4h, ” t aosf pfr“e T vi h o e us S ly uc a ce m ss e i n o d n ed a , nd is P fu ro r b th a e te r amended by repealing the words “ three months ” and inserting, in lieu of those repealed words, the words “ six months ”. * 56 V. No. 13. t 4 E. 7 No. 17.

SUPREME COURT. 4 E liz . II. No. 34, 1955. Supreme Court Acts, Etc., Amendment Act. 32ft SUPREME COURT. (1) Supreme Court Acts and Another Act Amendment Act of 1955 .. .. ..4 Eliz. 11. No. 34 (2) Supreme Court Acts Amendment Act of 1955 (No. 2) ............................................... 4 Eliz. II. No. 35 An Act to Amend “ The Supreme Court Acts, 1861 to 1955,” and “The Legal Practitioners Acts, 1881 to 1954,” each in certain particulars. J [A ssented to 24 th N ovember , 1955.] 4 b <|S o A nother ACT 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:— I.— P art P reliminary . P art I.— P reliminary . 1 This Act may be cited as “ The Supreme Court Short title- Acts and Another Act Amendment Act of 1955.” 2. This Act is divided into Parts, as follows :— I. P art —P reliminary ; P art II. —A mendments op *(tThe Supreme Court Acts, 1861 to 1955 ” ; P art III. —A mendments op The Legal Practitioners Acts, 1881 to 1954.” P art II.— A mendments op *“ The Supreme Court Acts, 1861 to 1955.” P art II.— A mendments of “ T he S upreme 1 C ourt A cts , 1861 to 1955.” 3. (1.) This Part of this Act shall be read as one Construction with *“ The Supreme Court Acts, 1861 to 1955,” herein0 8x4 ’ in this Part referred to as the Principal Act. (2.) The Principal Act and this Part of this Act may be collectively cited as “ The Supreme Court Acts, 1 1861 to 1955.” 4. Section 10 a of $“ The Supreme CourtActof 1921 ” ^ei^ment is amended by inserting, after the words “ Crown 12 Geo.V. Solicitor or ” in paragraph (d) thereof, the words “ inNo-16- the office in Queensland of the Crown Solicitor for the Commonwealth or a Deputy Crown Solicitor for the Commonwealth or in the office of ”. * 25 V. No. 13 and amending Acts, t 45 V. No. 5 and amending Acts, t 12 G. 5 No. 15.