Succession Duties Repeal Act 2013 (SA)

South Australia

Succession Duties Repeal Act 2013

An Act to repeal the Succession Duties Act 1929.

The Parliament of South Australia enacts as follows:

Part 1Preliminary1Short title

This Act may be cited as the Succession Duties Repeal Act 2013.

2Commencement

This Act will come into operation on 1 July 2014.

Part 2Repeal of Succession Duties Act 19293Repeal of Act

The Succession Duties Act 1929 is repealed.

4Liability for duty and entitlement to refund etc extinguished

1. (1)

   Any liability for duty under the Succession Duties Act 1929 that was outstanding immediately before the commencement of this section is extinguished.

2. (2)

   A person is not entitled to a refund, rebate or remission under the Succession Duties Act 1929 after the commencement of this section unless—

   1. (a)

      the entitlement to the refund, rebate or remission accrued before that commencement; and

   2. (b)

      an application for the refund, rebate or remission is made on or before 31 December 2014.