Succession Duties Act 1893 (SA)

ANNO QUINQUAGESIMO SEXTO ET QUINQUAGESIMO

SEPTIMO

A. D. 1893.

No. 567.

An Act to Impose Duties on Property derived from

Deceased Persons, and for other purposes.

[Assented to, October zgth, 1893.1

E it Enacted by the Governor of the Province of South Aus- Council and House of Assembly of the said province, in this present	B tralia: by and with the advice and consent of the Legislative
Parliament assembled, as follows:

PRELIMINARY,

1, This Act may be cited for all purposes as "The Succession flhort title,

Duties Act, 1893."

2, This Act shall come into operation on a day to be fixed by the Date when A C ~ cornea

Governor by Proclamation in the Government Gazette, and, so far as	O~cratiOn.
the same relates to duties in respect of property derived from
deceased persons, shall apply only where the person from whom the propcrty is derived shall have died on or after the clay when this Act shall come into operation.

3, The Acts mentioned in thc First Schedule hereto are hereby Repeal.

repealed from and after the coming into operation of this Act, except so far as regards the applicability of such Acts to thc estates of persons dying, or to successions becoming chargeable with duty, before the day when this Act shall come into operation.

This repeal shall not affect-

(a ) The past operation of any Act hereby repealed; nor anything

done or suffered under any enactment hereby repealed; nor

A-667 P} Any

56" & 57' VICTORIE, NO. 567.

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The Succmsion Duties A c t. 1 8 9 3.

( b ) Any right, privilege, oblig&on, or liability acquired, accrued,

or incurred under any enactment hereby repealed; nor

( c ) Any penalty, forfeiture, or puuishmcnt incurrcd in rcspect of

any offence committed against any enactment hereby re-

pealed; nor

(d) Any investigation, legal proceeding, or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture, or punishmcnt, as aforesaid.

Any such investigation, legal proceeding, and remedy may be carried on as if this Act had not becn passed.

Interpretation, 4, (1) In thc interpretation of this Act the following terms shall,

unless the context otherwise requires, have the several meanings set

against them respectively, that is to say :-

'iAdministration"-Any probate or letters of administration,

with or without a mill annexed, and any rule or order of any Court or Judgc, and any deed or document of any kind whatsoever mhercby any person becomes entitled at law to administer, take charge of, or become receiver of any property of a deceased person:

uAdministrator"-Any executor to whom probate of a will has

been granted, or any persan to whom letters of adminis- tration, with or without a mill annexed, have been granted, and also any person who, by virtue of any administration, becomes entitled to administer, take charge of, or become receiver of' any property of' a deceased person:

" Duty" or '' duties"--Succession duty or duties under this Act:

Prescribed-Prescribed by the regulations:

Propertyv-Property shall include any intcrest in property:

ci Registrar"--The Registrar of Probates and any Acting or

Ueputy-Registrar of Probates, inclucling also any District Registrar, so far as regards property affected by any grant made by him:

'' Regulations"--The regulations under this Act:

The Court"-The Supreme Court, or any Judge thereof:

The Real Property Act9'-The Real Property Act, 1886, and

any Act or Acts amending the same, or substituted therefor.

(2). Thc word duty " in section 19 of The Administration

and Probate Act, 189 1," shall include duty under this Act, or any Act amending the same or substituted therefor, as well as duty under The Probate and Succession Duty Act, 1876," or any amendment thereaf.

Administrationof this 5, This Act shall be administered by the Registrar for the time

Act and "The Probate Buoaeg:ion Duty being, who, in addition to thc powers and duties given to and

AC~, 1876. imposed

56" & 57@ VICTORIR, No. 567.

-- -

The $ ~ ~ c e s s i o n Duties A c t. 1 8 9 3.

imposed upon him by this Act, shall administer '' The Probate and Succession Duty Act, 1876," so far as the same shall remain in operation. And the said Act, and any amendment thereof, and any rules and regulations thereunder, shall be read as if the words

a Registrar of Probates" were substituted therein for the words

Commissioner of Inland Revenue," wherever the latter occur,

SUCCESSION DUTIES ON PROPERTY DERIVED

FROM DECEASED PERSONS.

Every administrator shall pay to the Registrar succession duties,

to be assessed by the Registrar, according to the rates mentioned in l $ ~ ~ ~ ~ t o,

the Second Schcdulc to this Act, but where any such duty shall have

succession dutiea

6,

. been paid in respect of any property derived from any deceased person no farther duty shall be paid by reason of any additional administration subsequent to such payment.

7, For the purposcs of this Act property derived from a deceased Property on which

person shall be subject to duty in so far as it comprises or is p~r t ion	duty payable.
of, or is pyablc out of-

( a ) His red propcrty in the said province (including real pro-

perty over which he had a general power of appointrncnt,

exercised by his will):

( h ) His personal property, wllcrcvcr the same shall be (including

personal property over which he had a general power of appointment, exercised by his will), if the deceased was, at the time of his death, domiciled in the said province: or

( c ) His personal property in the said proviilcc (inclnding pcrsonal property over which 110 had a general power of appoint- ment, exrcised by his will), including all debts, money, and choses in action receivable or recoverable by the administrator in the said province, if the rleceased had, at

the time of his death: a foreign domicile.

All duties lawfully paid in any place out of the said province in respect of property being out of the province, and derived from any deceased person, may be deducted from the duty to which the same property is liable under this Act.

8. The duty payable under this Act shall be a first charge upon n, ~ t y to be a firat

the property derived from the deceased person.	personal estate.
charge on real and

H0 W DUTY' ASCER'I'AINED.

9. For the purpose of ascertaining the amount of duty every bdministratar to

administrator shall, within the prescribed period from the grant of ~ e m m t.

administration, file with the Registrar a statement in the prescribed

form, specifying full particulars of-

(a ) The net present value of any property derived from the de- ceased person to which any person is beneficially entitled. and the relationship (if any) of such person to the dcceased person: ( h ) The

56" & 57' VICTORIW, No. 567

The Succession Duties Act.-1 893.

( b ) The net present value of any property given to an uncertain

person, or on an uncertain event, including property over which a special power of appointment is given, such value to be estimated as if such property had been givcn by way of vested remainder to a certain person:

(c) All such further information as the Registrar shall demand

for t,he purpose of enabling him to ascertain the duty.

If the administration is limited to m y particular property, the statement shall be limited to such particular property.

Property disposed of 10, All property the subject-matter of a gift by may of a donatio

by way of donatio mortis cazlsd shall, upon the death of the person making such gift, be

rnortis c a d liable to

duty.

deemed to be property derived from him fbr the purpose of esti- mating the duty, and shall vest in the aclministmtor until such duty shall have been paid and shall have been refunded to the administra- tor. The administrator shall include such y roperty in his statement, and shall pay duty upon its net value.

Registrar may

extend time for filing

11, The Registrar may extend the time m7itllin which the administrator is to file the statement, and after the statement has been filed he may permit the administrator to add to, alter, or vary it.

statement.

Itegistrar's approval.

When such statement, with such addition, alteration, or variation

(if any) shall have been approved by the Registrar, he shall

certify such approval in the prescribed form. Such certificate shall,

except as herein otherwise provided, be final and conclusive.

If statementnotfiled,

or Registrar dis-	12. If the administrator of the estate of any deceased person
eatisfied therewith.

80.3 the ~eg'stra;	shall not file the statement within the prescribed time, or such
may assess duty.	extended time ns the Registrar may a l l k, or if adrni&tration shall not be obtained in respect of the estate of anv deceased person within six months after h% death, or if the ~&is t rar shk1 bc dissatisfied with any statement filed in respect of the estate of any deceased person, or any property derived from him, the Registrar
may assess the duties in the prescribed manner,

Registrar may deliver	13, Every administration shall, immediately upon the grant
administration upon

receiriogsecurity,	thereof, be delivered by the Registrar to the administrator upon payment of thc duties. Thc Registrar may, however, deliver the administration to tht? administrator upon his giving security, either by mortgage over the property of the deceased person or some portion thereof, or by boud with or without sureties, or in any other manner which may be prescribed, as the Registrar
NO security from	may think fit, or in any other manner to the satisfaction of the

Trustee. Registrar for payment of the duties. I t shall not be necessary for

the Public Trustee to give any such security.

Aa to adminiatration

during minority or 14, Every administrator appointed during the minority or absence

abBeoce the pm- from the said province of any person, shall file the said statement

~ i n c e, and pay the duty.

SETTLEMENTS

56" Rr 57O VICTORIE, No. 567,

The 8ucce.s.sion Duties Act.- 1893.

---p

SETTLEMENTS AND DEEIIS OF GIFT.

Settlement.

15. For the purposes of this Act 'L Settlement " shall mean and include evcry conveyance, tmnsfer, appointment under power, decla- ration of trust, or other non- tes tamentary disposition of property made by any person, either before or after the coming into operation of this Act, containing trusts or dispositions to take effect after the death of the settlor or any othcr person whcn such settlor or other person shall not have died before the coming into uperation of this Act.

16. For the purposes of this Act Deed of gift " shall mean and Deed gift*

include every deed of gift ahsolute and every deed of conveyance, trmsfcr, appoint mcnt under powcr, dcc l a r a th of trust, or other non-testamentary disposition of property made by any person after the date of the coming into operation of this Act, and containing trusts or dispositions to take effect during his lifetime, and not being a scttlemerit within the rneaning of this Act, and not being made before and in consideration, of morria5e or in pursuance of a binding contract cntcred into before and zn consideration of marriage, or in favor of it bon0 Jide lmrchaser or incurnbrancee for valuable consideration, and whether or not thc property comprised in such dccd is subject to any limitation.

17. The property giver1 or accruing to any p r s o n under any Propertycomprisedin

settlement shall, upon thc dcath of the scttl0r or othcr peYSOll Upon ofgiflliablcto settlements and deede

whose dcath the trusts or dispositions are to take effect, be charge- aucceasiondut~.

able with succcssior~	duty according to the scalc in the Third Schedule
hereto.

The prop~rty given or accruing to anv person undcr any deed of

gift shall, in the event of the death uf the donor witllin three months from the date of the deed of gift, he chargeable irnmcdiately after such death with s~~ccession duty according to thc scale in tho Third

Schedule hereto, except in cases of dcath by accident.

Such duty shall be a first charge 1-~pon the property on which

the same is imposed, but subject to m y moneys secured or charged beforc such settlement or decd of gift upon the propcrty comprised therein.

ment or decd of gift shall be subject to duty in so far as it comprises gift on which duty 18. For the purposes of this Act, property comprised in a settle- g;f~:;d",:$

or is portion of, or is payable out of- payable.

( a ) The real property in the said province of the settlor or donor (including real property o17er which he had a general power of appointment, exercised by the settlement or deed of gift):

(6) His personal property, wherever the same shall be (including personal property over which he had a general power of appointment, cxerciscil by thc settlement or deed of gift), if he was at the time of the settlen~cnt or deed of gift domiciled in the said province; or ( C ) His

56" & 57' VICTORIE, No. 567.

His personal property i n the said province (including personal property over which he had a general power of appoiat- ment, txcrcised by the scttlement or deed of gift), includ- ing a11 debts, moncy, and choses in action receivable or recovcrable by him in the said province, if he had, a t the timc of the settlcnicnt or deed of gift, a, foreign domicile.

A11 duties lawfully paid in any place out of the said province i n rcspect of property being out of the province, and comprised in the settlement or deed of gift, may be deducted from the duty to which the same property is liable undcr this Act.

Settlements and 19, Every scttlcmcnt and every deed of gift shall he registered

deeds of gift to be

registered.	either within t,he prcscribcd timc or within such further time as the Registrar inay allow, after thc duty in respcct of any property accru-
ing thereunder shall become chargeable as hcreinbefore provided.

Modc of registering. 20, The registration of every scttlrnient and cvery deed of gift

shall be effected by the tnistcc, or some person intwesttd thcre-

under, producing the same to the R~gistrar, and leaving an attested copy thereof with him, which copy the Itcgistrar shall cause to be examined with the original. If hc shall find the sarnc to be correct he shall indorse aud sign a ccrtifimte of registration on the original settlement or deed of glft, to the effect that the same was produced to him, atid that an attested copy was left with him, nncl specifying the date when the same was so produced aid the attested copy so left with him as aforesaid. The Registrar shall chargc upon every

such ~egistration a fee of T'en Shillings,

If settlement or deed

o f gift registered 21. In case of any settlenient or deed of gift being a registered

under the Real	document under the Real Property Act, a copy certified under
Property Act, a
certified copy to be	thc hand of the l-kgistrar-Genernl, or any Dcpnty or Assistant or
produced in lieu of	Acting Registrar-General, and the seal of officc of the Registrar-
original.	General may be produced instead of the original for registration undcr this Act, and a certificate of registration indorsed thereon shall
have thc sainc effect as if indorsed oil the original.

Trustee or other 22,

The trustee of every settlement or deed of gift, or such other person intercsted thcreniidcr as the Registrar shall in the prcscribed manner direct so to do, shdl, within the prescribed time, 01. within such further time as the Registrar shall allow, after the duty shall become chargeable on any property accruing thercunder, file with the Registrar a statement in the prescribed form, setting forth-

person to file state-

ment.

(a ) The net present val~le at thc time of the duty becoming

chargeable of any property given or accruing to any

person undcr the settlement or deed of gift:

( h ) Thenet present value af any property given or accruing under

the settlement or deed of gift to an uncertain person or on

an uncertain event, including property over which a special

power of appointment is given, such value to be estimated

a S

56" & 5 7 O VICTORIR, No. 567.

The Succession Duties Act.- 1893,

as if such property had been given by way of vested

remainder to a certain person:

(c) All such further information as thc Registrar shall demand

for the purpose of enabling him to ascertain the duty

pay able.

After such statement has been filed, the Registrar may permit the trustee or any other person interested under the settlement or deed of gift to add to, alter, or vary it.

23. Whcn such statement, with such addition, alteration, or Registrar's

variation (if any) shall havc bccn a'pyroved by the Registrar, he "ppmv"Lof"atement.

shall certifv such approval in the prescribed form. Such certificate

shall, except as herein otherwise pruvirled, be final and conclusive.

After such approval the trustce, or such person intcrcsted under the settlement or deed of gift as shall in the prescribed manner be ' $ ' ~ ~ h ~ ~ $ ~ ~ J ~ e ~; required by the Registrar so to do, shall pay out of the property comprised in the settlement or deed of gift the duty or duties to be assessed by the Registrar. Such duty or duties shall be payable irnmedia tel y after the Rcgistrar shall have made the assessment.	~ f t e,	approval trustee
The Registrar may extend the time for payment.

24,

25. The Registrar map, if h deenis it desirable, require Registrar may

paymcnt from the trustce, or such other person as in the last preced- ~ ~ b " , ~ e ~ ~ ~ ~ ~

ing section mentioned, of the duty appearing by the statement to be approves statement.

chargeable before he l ~ a s certified his approval. The duty shall

thereupon imnlediately become payable, but the amount thereof

shall be subject to adjustment by the Registrar when he has certified

his approval of the statement.

26. If such settlement or deed of gift he not registered within not registered,

the prescribed time, or such further time as the Registrar may ::$F maYmseB8

allow, or if the statcmcnt in section 22 incntioned shall not be filed

within the prescribed time, or such f ~ ~ r t h e r time as the lrlegistrar

shall allow, 01- if the Registrar shall be dissatisfied with any such statement, the Registrar rnay assess in the prescribed manner the duty in respect of any property accruing to any person under such settlement or deed of gift.

27, (1) If any person has made, or shall hereafter make, any property conveyed or

conveyance, assignn~ent, gift, delivery, transfer, declaration of trust, ~~~~~~~i;ti$;;t,

or other non-testamentary disposition, ~vhcther in writing or other- ortoevade duty,

wise, of any property, real or personal, or of any money or securities liable to duty.

for money, or has given or shall give any mortgage or incumbrance, or has incurred or shall incur any debt, with intent to evade the payment of duty hereunder, such disposition, mortgage, or incum- brance, or the incurring of such debt, shall be deemed, so far as the circumstances will admit, to be a deed of gift under section 1 6 hereof, and any property accruing to any person thereunder shall be liable to duty as if the donor had died within threc months from the date thereof, but double duty shall be payable in respect of such property. (2) In

56" & 5 7 O VICTORIW, No. 567. -

The Succession Duties A c t. 1 8 9 3.

catlon of the Registrar, by summons or petition, declare the (2) I n any case within this scction the Court may, on the nppli-

dispoeition, mortgage, incumbrance, or debt in question to have been made, given, or incurred with intent to evade the payment of duty hereunder, and may also declare that double duty is payable in respect of the property accruing thereunder, and may order that some person shall file a statement in respect of such property and pay such duty. Upon such declaration and order being made, all the provisions of this Act shall, so far as circumstances will admit, be applicable to such case as if such person were trustee of a, deed of gift under this Act, and the donor had died within three months from the date of such deed of gift, and such disposition, mortgage, or incumbrance, or the creation of such debt, were the deed of gift under which he took the property comprised therein.

SALES FOR NON-PAYMENT OF DUTY.

Property may bo 28, ( l) 'The administrator or trustee, or any person required to

ordered to be sold. pay duty under section 24, may, if he shall require the assistarlce of the Court in that behalf, apply to the Court for an order that the whole or a sufficient portion of any property subject to duty may be sold to pay the duty.

Registrar may obtain	(21 If any duty shall not be paid, the Registrar may apply to the
order for sale of pro-

perty to pay duty.

Court for an order that a sufficient portion of any property subject

to the duty may be sold.

Court may thereupon

(3) The Court may thereupon order thdt the whole or such portion of the said property as it thinlrs proper may be sold, at such times, for such prices, and in such manner, and subject to such terms and conditions in all respects, as it may deem advisable, and may make such order as to the costs of and consequent upon such applica- tion, proceedings, ancl sale as it may deem advisable.

order d o.

Application of moneys (4) The moneys arising from such sale shall be applied in the first the next place towards the paymcnt of the said duty, and the balance

arising from sale.	place towards paying the costs and expenses, if so ordered, of and
consequent upon any such application, proceedings, or sale, and in
shall, subj ect to the provisions of the next following sub-section, be paid to or held or disposed of by the administrator or trustee upon the same trusts as the property sold would have been held and disposed of.
Court may make order
as to dinposal of	(5) The Court may make any order that may seem just as to such surplus moneys, and as to the disposal or investment thereof, aiid as to the person or persons to whom the same or the interest thereof shall be paid.
surplus moneys.

Purchaser not bound 29, No purchaser from any person required to pay duty under

to inquire. scction 24 or from any trustee, in any case where such person or trustee shall make a sale purporting to be made under section 28 hereof, and no purchaser at any sale purporting to be made under any order obtained under this Act, shall be bound or con- cerned to see or inquire whether such trustee or person has power to aell, or as to the necessity of such sale, or whether such order was

properly

56" & 5 7 O VICTORIE, No. 567

The Succession Duties Act.- 1 89 3.

properly obtained or whether such sale is properly made, nor shall he be affected by notice to the contrary; and the remedy of any person aggrieved by an improper sale shall be in damages only against the person or Registrar effecting thc same.

30. When any real or personal property shall be sold under any When lsndsold under

order, Court may make

order of the Court obtained under this Act, the Court may make an

order.

order vesting such real or personal property in such person or persons in such manner and for such estate or interest as the Court shall think fit; and every such order shall have the same effect as if the administrator, trustee, Registrar, or other person obtaining such order had been seized or possessed of or entitled to such real and personal property for thc estatc or interest vested in such person or persons by the vesting order, and had been freed from a11 disability, and had duly executed all proper conveyances and mernorantla of transfer, assignments, and assurances of such real arid personal property for such estatc or interest. The Court may, for the purposes of the Real Property -4ct, direct any transfer of any real property under the provisions of the said Act to be executed bp such person as the Court shall direct.

ADJTJSTMENT OF DUTY.

31. (11 Suhject to any specific direction appearing in any will, Administrator or

deed of gift, or settlement, to the contrary, every administrator or

trustee to adjust

trustee shall adjust any duties. and the incidence of any duties pay-

able or paid by him, so as to throw the burden thereof upon the

respective properties on which the same shall be ultimately charge-

able.

(2) For the purpose of carrying such adjustment into effect, or for the purpose of raising money for the payment of any duty, the administrator or trustee may scll, or mortgage with a power of sale, all or any part of the real or personal property chargcnble with duty, upon such terms and conditiol~s in all respects as in his discretion

may seem proper.

(3) Thc admini~tra~tor or trustee may also, for thc purpose afore-

said, by any instrument in writing, impose any charge upon any property in favor of any person, whether then ascertamed or not, entitled contingently or otherwise to any other property. Such chargc as to land not under thc provisions of the Real Property Act may be in the prescribed form, and may contain a power of sale, and may be upon such terms and conditions as the administrator or trustee may think proper, As to land ~ ~ n d e r the pi.ovisions of the Rcal Property Act, such chargc may be cffccted by memorandum of encumbrance under such Act, upon such terms and conditions as the administrator or trustee may think proper; but, notwithstanding the provisions of The Real Property Act, 1886," no covenant by the encumbrancer shall be implied in any such encumbrance,

(4) The powers and discretions conferred by this section shall be subject to the control and direction of the Court as in cases of ordinary trusts, and the Court may also, on application by summons or otherwise, make any order which i t may deem advisable fbr the

purpose

56" & 5 7 O VICTORILE, No. 567.

purpose of adjusting the duties and the incidence of the duties pay-

able under this Act.

Where duties not

adjusted, Court may 32, Where, by reason of there being no trustee of any settle-

make order. ment 0.r deed of gift, or because of the neglect of any administrator or trustee, or for a n y other reason, no adjustment of duties shall be made within a reasonable time, the Court may, upon the application of any person interested, by summons or otherwise, make such order as to the adjustment of duties and the incidence of duties, and as to the costs of such application and adjustment, and for sale or charge

. or encumbrance of any part of the real or personal property con- cerned, for the purpose of such adjustment and for payment of such costs as shall be just.

GENERAL PROVISIONS.

Protection to mcf fids

purchaser, Cc. 33. Notwithstanding the provisions of " The Real Property Act,

1886," the title of a boni2$de purchaser, transferee, or mortgagee for

valuable consideration, whether holding the legal estate or not, shdl not be prejudiced by the non-payment of any duty imposed by this Act or by The Probate and Succession Duty Act, 1876 " or any amendment of either of such Acts.

How dut ascertained

in case o P property 34. (1) In the casc of any property given or accruing under a

niven to an uncertain will, settlement. or deed of gift to an uncertain person, or on an

W

person or on an

uncertain event. unchrtain event; duty shall b l paid on the net p s k t value of such property, as if the same had been given bv way of vested remainder to a ccrtain person, and such duty shall 'I;e assessed on the highest scale applicable on any vesting possible under the will, settlement, or deed of gift.

(2) Upon such property or any part thereof becoming actually

vested in any person or persons who, if he or they had taken the

same by way of vested remainder at the time when the duty became

" payable, would have been chargeable with a smaller duty than that

actually paid, the Hegistrar, upon being satisfied that such is the case, shall order that the difference between the snlaller duty afore-	said and the duty actually paid, with interest on such difference at
the rate of three and a half per centum per annum from the time of payment of duty under this section, shall be paid to such person or persons, and upon such order the Treasurer of the said province shall
pay the same out of the general revenue.

Power to compromise

duties. 35. Where, in the opinion of the Registrar, any property

shall be of such a nature, or so disposed of or circumstanced, that the value thereof is not fairly ascer&inable under this Act or the regulations, or where, from the complication of circumstances affect- ing the value of any property, or the assessment or recovery of the duty thereon, he shall think it expedient to exercise the powcr con- ferred on him by this section, he maby compound the duty on such property upon such terms as he shall think fit, and may give a discharge to the administrator or trustee, or any other person interested in the property, upon payment of the duty according to euch composition. 36. If,

56" & 57' VICTORIE, No. 567.

The Succession Duties A c t. 1 8 9 3,

36. If, after any assessment of duty has been made, it shall be When too M e duty

statement has been filed it shall be discovered that any net value

thereby shown is too small, or if the Registrar shall be dis-

satisfied on any ground with the statement filed, the person by

whom the statemcnt shall or should have been filed and the duty

paid, or the person whose duty at the time of such discovery it

would be, either with or without the direction or requirement of the

discovered that the duty thereby fixed is too small, or if after a paid. filed or paid, shall, immediately upon such discovery being made and upon being required by the Registrar so to do, amend the statement, and shall pay such duty or additional duty as may be assessed by the Registrar: Provided that if such requirement be made by the Registrar after giving his certificate of final approval of the kt atement any administrator, trustee, or other person shall only be liable for such duty, or additional duty, to thc ex tcnt of any property then urlder his control, or which can be applied by him for the payinent of such duty, unless it shall be owing to any fraud or gross negligence on his part that thc proper amount of duty was not paid at first, in which case he shall be personally liable for the said duty or additional duty.

37. If after any duty has been paid under this Act it shall be When too much duty

found that too much duty has been paid, the Registrar, upon being paid*

satisfied, by exaniination of the parties or otherwise, as he may

think fit, that too much duty has been paid, shall order that the

amount overpaid shall be returned to the person entitled to receive

the same, and upon such order the Treasurer of the said province

shall pay the same out of thc general revenue.

38. No will or codicil of any person dying after the coming into No will to be regktered or

operation of this Act shall be registered, or be admissible or a ~ m; ,, ; ~ ~ e ~ o v i d, n, ,

receivable in evidence, except in &mina1 proceedings or upon u n t a ~ v e d *

application for probate or letters of administration, until adminis-

issued or obtained.

tration in respect of the estate comprised therein shall have been

39. No settlement or deed of gift requiring registration under NO ~ettlement aeea

this Act shall be admissible or receivable in evidence, cxcept in $if~c~~~~$l;. criminal proceedings, until the same has been registered and the criminal proceedinge,

until registered.

certificate of registration has been indorsed thereon.

40. A certificate of registration indorsed on any settlement or cediaeateof registration to be

deed of gift, and purporting to be signed by the Registrar, shall wind evidpnol

be primd facie evidence that such settlement or deed of gift has of registration. "

beeh clulywregis tered under this Act.

Court, in the prescribed manner, from or against any assessment, Registrar. 41, There shall be an appeal by any person interested to the Apptulfrom

order, direction, decision, or act of the Registrar; and the Court may make such order upon such appeal as shall seem just. Bxcept for the purposes of such appeal, every assessment, order, direction,

decision,

12 56" & 57' VICTORIE, No. 567.

p- - P - -. p. -

The $accession Duties A c t. 1 8 9 3.

Exoept on appeal,	decision, requirement, or act of the Registrar under this Act shall
Re~istrar's
decision final.	be conclusive against all persons affected thereby.
Registrar to keep

book and give receipt 42, Whenever any payment of duty sliall be made under this

for duty,

Act, the same shall be entered in a book to be kept by the Registrar for this purpose, and hc shall give a receipt in tKe prescribed-forw. The Registrar shall from time to time deliver to any person interested in any property affected by such duty, on application to him, for any reasonable purpose, a certificate of such payment, or that no duty is payable in respect o.P such property, in the prescribed form.

Regulations.

43. The Governor may from timc to time make, alter, and

revoke any regulat,ions for the following purposes, or any of them,

that is to say :-

(a) Prescribing the duties of all persons employed in the adminis-

tration of this Act:

( b ) Regulating the security to be given by any such persons:

(c) Prescribing tables and rules for fixing values of any property:

(d) Prescribing forms and contents uf statemcnts, and modes of adjustment of duties and the incidence of duties under this Act, and providing for ~erification of statements by oath or declaration:

(e) For the compulsory examination under oath or declaration of persons by or on behalf of the Registrar for obtaining information to aid in carrying out the objects of this Act:

V') For carrying out the objects and purposes of this Act, and to meet m y particular case that may arise:

(g) Imposing a penalty not exceeding Fifty Pounds for a breach

of any regulation.

In the construction of this section general words shall not be limited

or controlled by any particular words.

Publicatioh of 4-4, Such regulations shall be published in the Government

regulations.	Gazette, and afterwards shall be judicially noticed ancl have the force of law; and a copy of the Gocemment Gazette purporting to contain a copy of any such regulations shall be conclusive evidence thereof. All such regulations shall bc laid before both IIouses of Parliament within fourteen days of thc making thereof, if Parlia- ment be then sitting, and if ~arliament bc not sitting, then within
fourteen days after the commencerrlent of the next sitting of l'arlia-
men t.

Inspection of docu- 45, nThere the inspection of any deeds or other documents in	menu in Lands Titles	or General Registry the Lands Titles or General Registry Office is required by the
Office. Registrar for the purposes of this Act, the Registrar-General shall

produce such deeds or documents to the Registrar, or any person

appointed by him in writing to make such inspection.

46. If

- 56" & 57' VICTORIW, No. 567.

The 8uccession Duties A c t. 1893.

46. If any person makes default in delivering an y statement or 1f any pemon makes default in delivering

account, or in adjusting any duties or the incidence of any duties, or a,e, , , , , , ,

in the performance of any duty imposed upon him by this Act, the may order same to be	Court may, on the application of the Itegistrar or any ot,her person done.
affected thereby, order such person to deliver such statement or account, adjust such duties or the incidence of such duties, or per- form such duty.

47, If (.my person shall makc, 01. assist in making, any false or Makingafalse atate- ment, or fraudulent

fraudulent statement, or any f'rauduient alteration in any statement dteration in a state-

required to be made by t)his Act or the regr~lations thereutldcr, with ment, amisdemeanor.

intent to evadc the pavment of duty under this ,&et, or to lessen the amount thercof, such-person shall be guilty of a misderneanor, and shall be liable to imprisonment for any period ilot exceeding three years and to a fine not exceeding One Hundred Pounds.

48, Any person who-

(U) Fails or neglects to file or amend any statement required to Failing or omitting to file statementa,

be filed or a~nendcd by him under this part of this Act; or ac,,unt8, , & , to

(6) Fails or neglects to pay any duty payable by him under this involve penalty.

Act; or

(c) Fails or neglect to register any settlement or deed of gift requiring registration under this Act,

shall, for each offence, be liable to a penalty not exceeding Five

Hundred Pounds.

48, All affidavits or declarations to be made under this Act or Affidavits.

the rules or regulations shall be sworn or made before the Registrar? or any district registrar, notary public, or commissioner for taking affidavits in the Supreme Court, and any such declaration shall be sufficient if the declarant state therein that he makes the same in pursuance of this Act.

oath or declaration undcr this Act, or under the regulations, shall be oath guilty of perjury. 50, Any person who shall knowingly and wilfully make a false Person making a falee

guilty of perjury.

the regulations may be recovered before a Special Magistrate in a how recovered. 51. All fines and penalties for any offcnce against this Act or Fines and ponaltiee,

summary way.

52. All proceedings before a Special Magistrate shall be r e p - Proceedings before

lated by Ordinance No. 6 of 1850, " The Justices Procedure Amendment Act," 298 of 1.883-4, and any other Act that may be law in that behalf, and shall, so f i r as practicable, be taken and carried on as if the same were before two Justices.

53. In every case of thc imposition of a. fine or pecuniary On non-payment of penalties, BC., Special

penalty under this Act, and of the non-payment thereof, any Magistrata	rm.
Special Magistrate may commit the person making default in pay- pm. ment to any gaol in the said province for any time not exceeding

56" & 5 7 O VICTORIE, No. 567. - - -- - - --

The &ccession Duties A c t. l89 3.

three calendar months, the imprisonment to cease on payment of the

sum due and the costs of such proceedings as may have been taken for the recovcry thereof; but this section shall not affect any remedy under the said Ordinance No. 6 of 1850, or the Act No. 298 of 1883-4, for the recovery of any fine or pecuniary penalty.

AppealtoLocalCourE

from order made by 54. There shall be an appeal from any conviction by a Special

SpeoialMagistrate.	Magistrate for any offence against this Act or any regulation, and from any order dismissing any information under this Act, or any regulation, which appeal shall be to the Local Court of Adelaide of Full Jurisdiction only, and the proceedings on such appcal shall be conducted in manner appointed by the said Ordinance No. 6 of 1850 and the Act No. 298 of 1883-4, for appeals to Local Courts, but the Local Court of Adelaidc may make such order as to payment of the costs of such appeal as it shall think fit, although such costs may exceed Ten Pounds. Nothing in this section con- tained shall affect any of the provisions of the Act No. 298 of 1883-4.
Courtmay, onappeal,	55. The Local Court of Adelaide, upon the hearing of any appeal or cases for the opinion of the Supreme Court, and the Supreme Court shall hear and dccidc such spccial case or cases according to the practice of the Supreme Court on special cases; and may make such order as to the costs of any such special case as to such Court shall appear just; and any Special Magistrate or the Local Court of Adelaidc shall make an order in respect of the matters referred to the Supreme Court in conformity with the certificate of the said Supreme Court, which last mentioned order shall be enforced in manner provided by this Act or otherwise for the enforcement of
atate a caae for	under the last preceding section, may state one or more special case

qi~m	of Supreme
court.

orders of a Special Magistrate or Justices.

56. Except as herein, or by Act No. 298 of 1883-4, or any other

Act in that behalf provided, no conviction, order, or proceeding of

any Special Magistrate or Local Court made under the authority of	this Act, shall be appealed against or removed by certiorari or other-
wise into the Supreme Court.

Legacies to certain

public bodies.

57. No duty shall be payable upon any legacy consisting of books, prints, pictures, statues, gems, coins (not being current coins of the realm), medals, specimens of natural history, and other specific articles given or bequeathed to or in trust for any university, or any institution under the control of the Government, or board appointed or partly appointed by the Government, in order to be kept and preserved by such university or institution, and not for

the purpose of sale.

In the name and on behalf of Her Majesty, I hereby assent to

this Bill. KINTORE, Governor,

VICTORIJE, No.

The Succession Duties A c t. 1893.

SCHEDULES REFERRED DO.

FIRST SCHEDULE.

Titles of Acts.

The Probatc and Succcssion Duty Act, 1876.

An Act to amend " The Probate and ~ucccssion Duty Act, 1876," being Act, No.

225 of 1881.

((The Probate and Succession Duty Further Amendment Act," being Act No. 361 of 1885.

SECOND SCHEDU1,R.

Duties on property deriued by any person ft.onz n deceased person to be assessed

upon the rret present value o f such property.

I. Where the net present value of the property derived from thc dcceascd person

by any widow, widower, descendnnt, or ancestor of the deceased person i ~:

$500 and under $700, a duty of. ................ 14 per cent.

£700 and under $1,000 ...................... 2 per cent,

$1,000 and under £2,000 .................... 3 per ccnt.

$2,000 and under £3,000 .................... 34- per cent.

$3,000 and under £5,000 .. .. .. .. .. .. .. .. .. . 4 per cent.

f 5,000 and under £7,000 .................... 4& per cent.

$7,000 and under 210,000 .................... 5 per cent.

$10,000 and under $1 5,000 .. .. .. .. .. .. .. .. .. 54 per cent.

$15,000 and under 820,000 ................. G per cent.

$20,000 and under $30,000 .................. 6& per cent.

$30,000 and under $40,000 .................. 7 per ccnt.

$40,000 and under $60,000 .. .. .. .. .. .. .. .. . 7+ per cent.

&60,000 and under £80,000 .................. 8 per cent.

$80,000 and under £100,000 .. .. .. .. .. .. .. .. .. 84 per cent.

£100,000 and under $150,000 ................ 9 pcr ccnt.

£150,000 and under $200,000 ................ 94 per cent.

$200,000 and upward^ .. .. .. .. .. .. .. .. .. .. .. 10 per cent.

Provided that where the person taking is the child under twenty-one years

of agc or the widow of the deceased, the duty shall be charged at one-half the

foregoing rates, if the net present value of thc whole of the estate of the

deceased is under £2,000.

11. Where the net present value of the property derived from the deceased person by any brother, or sister, or descendant of a brother, or sister, or by any person in any other degree of collateral consanguinity to the deceased person is:

Under $200 a duty of ........................ 1 per cent,

X200 and under 2300 .. .. .. .. .. .. .. .. .. .. .. .. 14 per cent.

£300 and under $400 ........................ 2 per cent.

$400 and under $700 ........................ 3 pcr cent.

£700 and under $1,000 ...................... 39 per cent.

$1,000 and under £2,000 .................... 4 per cent.

$2,000 and under £3,000 .................... 5 per cent.

$3,000 and under $5,000 .................... 6 pcr cent.

$5,000 and undcr 310,000 .................... 7 per cent.

$10,000 and under $15,000 .................. 8 per cent.

£15,000 and under $20,000 .................. 9 per cent.

£20,000 and upwards ........................ 10 per cent.

111. A duty of 10 per cent. on the net present value of property derived from the deceased person by a stranger in blood to such deceased pcrson.

THIRD

No.

The Succession Duties Act.-1893.

-

THIRD SCHEDULE.

Duties on prope~ty given or accruing to any person under a settlement or deed of gvt,

to be assessed upon the net present value of such property.

I. Where the person taking the property is a widow, widower, descendant, or

ancestor of the settlor or donor, and the net present valuc of the property is:

2500 and under £700 a duty of ................ 1; pcr cent.

£700 and under $1,000	.. .. .. .. .. .. .. .. .. .. ..	2 per cent.
&'i,000 and under £2,000.	.....................	3 per cent.

f 2,000 and under $3,000. .. .. .. .. .. .. .. .. .. .. . 39 per cent.

£3,000 and under $5,000..	....................	4 per cent.
£5,000 and under £7,000.	.. .. .. .. .. .. .. .. .. .. .	49 per cent.
27,000 and under .€10,000	.. .. .. .. .. .. .. .. .. ..	5 per cent.

£10,000 and under £15,000.	...................	54 per cent.
315,000 and under $20,000,	...................	G per cent.

I	£20,000 and under £30,000.	.. .. .. .. .. .. .. .. .. .	69 per cent.
$80,000 and under 240,000.	...................	7 pcr cent.
$40,000 and under $60,000.	.. .. .. .. .. .. .. .. .. .	74 per cent.
£60,000 and under 280,000.	.. .. .. .. .. .. .. .. .. .	8 per cent.
$80,000 and under £ 100,000	.. .. .. .. .. .. .. .. ..	8; per ccnt.

$ 1 00,000 and under £150,000. .. .. .. .. .. .. .. .. . 9 per cent.

f 150,000 and under £200,000.. ................ b+ per cent.

£200,000 and upwards.. ...................... 10 per cent.

Yroviclec! that where the person taking is the child under twenty-one years of age or the widow of the deceased, the duty shall be taken at one-half the foregoing rates if thc nct present value of the whole of the estate of thc deceased is under $2,000.

r r. Where the person taking the property is a brother or sistur, or ;I. descendant of

a, brother or tiister, or a person in any other degree of coll~teral consan-

guinity to the settlor or donor, and the net present value of the property is:

Under £200 a duty of ...................... 1 per ccnt.

£200 and under £300 .. .. .. .. .. .. .. .. .. .. .. l$ per cent.

$300 and under £400 ...................... 2 per cent.

$400 and under £700 .. .. .. .. .. .. .. .. .. .. .. 3 per cent.

2,700 and under $1,000. ..................... 33 per cent.

$1,000 and nnder $2,000 .. .. .. .. .. .. .. .. .. .. 4 per cent.

£2,000 and under $3,000 .................... 5 per cent.

33,00~) and under $5,000 .................... 6 per cent.

$5,000 and under 2 10,000 .................. 7 per ccnt.

&10,000 s ~ i d under $15,000 .. .. .. .. .. .. .. .. .. 8 per cent.

£15,000 and under £20,000. .. .. .. .. .. .. .. .. 9 per cent.

;E20,000 and upwards ...................... 10 per cent.

stranger in blood to the settlor or donor.

111. A duty of 10 per cent. on the net prcsent value of property taken by a

--

Adelaide : By authority, C. E. BEISTOW,