Estate Duty Assessment Amendment Act 1976

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ESTATE DUTY ASSESSMENT AMENDMENT ACT 1976

No. 169 of 1976

An Act to amend the Estate Duty Assessment Act 1914.

BE IT ENACTED by the Queen, and the Senate and House of Representatives of the Commonwealth of Australia, as follows:—

Short title, &c.

1. (1) This Act may be cited as the Estate Duty Assessment Amendment Act 1976.

(2) The Estate Duty Assessment Act 1914 is in this Act referred to as the Principal Act.

Commencement.

2. This Act shall come into operation on the day on which it receives the Royal Assent.

3. Section 8aaa of the Principal Act is repealed and the following section substituted:—

Deduction in respect of property passing to widow or widower.

“8aaa. Where the whole or a part of the estate of a deceased person passes to or for the benefit of the widow or widower of the deceased person by will, intestacy, gift inter vivos, settlement or right of survivorship, there shall be deducted from the gross value of the estate liable to be assessed an amount of $50,000, or an amount equal to the value of so much of the estate as so passes, whichever is the less.”.

Rebate of Duty.

4. Section 9e of the Principal Act is amended—

(a) by omitting from paragraph (c) of sub-section (3) the words “subject to paragraph (ca),”;

(b) by adding at the end of paragraph (c) of sub-section (3) the word “and”; and

5. Section 10 of the Principal Act is repealed and the following section substituted:—

Returns to be lodged.

“10. (1) For the purpose of assessment and levy of estate duty, every administrator shall, subject to this section, within the prescribed period, furnish at the prescribed place a full and complete return of all the estate of the deceased person in respect of whose estate he is the administrator.

“(2) A return under this section—

(a) shall be in accordance with a form approved by the Commissioner;

(b) shall contain such particulars as are required by the form; and

“(3) Unless he is required by the Commissioner by notice in writing so to do, it shall not be necessary for the administrator to furnish a return in accordance with sub-section (1) in respect of an estate where the value of the estate does not exceed—

(a) in the case of an estate the whole of which passes to the widow or widower of the deceased person—$90,000;

(b) in the case of an estate, not being an estate to which paragraph (a) applies, the whole of which passes to the widow, widower, children or grandchildren of the deceased person—$40,000; or

“(4) Where, from information in his possession, the Commissioner is satisfied that no duty would be payable on the estate of a deceased person, he may inform the administrator, by notice in writing, that a return in pursuance of this section is not required.

“(5) In this section ‘value of the estate’ means the value ascertained by deducting from the gross value of the estate liable to be assessed all the deductions allowable under this Act except the deductions (if any) allowable under sections 8aaa and 18a.”.

Verification of returns.

6. Section 12 of the Principal Act is repealed.

Statutory exemption.

7. Section 18a of the Principal Act is amended by omitting subsection (2a) and substituting the following sub-section:—

“(2a) Notwithstanding sub-section (2), any deduction allowable under section 8aaa shall, in calculating, for the purposes of this section, the value of the part (if any) of the estate that passes to the widow, children or grandchildren of the deceased person, be applied in reducing or extinguishing the amount that would, apart from the deduction, be the value of that part of the estate.”.

Application of amendments.

8. (1) The amendments made by sections 3, 4, 5, 6 and 7 apply in relation to the estates of persons who died on or after 18 August 1976.

(2) Notwithstanding the repeal of section 10 of the Principal Act effected by section 5, regulation 5 and paragraph (b) of regulation 7 of the Estate Duty Regulations, as in force immediately before the commencement of this Act, and the Schedule to those Regulations, as so in force, continue to apply in relation to the estates of persons who died before 18 August 1976.

Formal amendments.

9. The Principal Act is amended as set out in the Schedule.

SCHEDULE Section 9

FORMAL AMENDMENTS

1. The following provisions of the Principal Act are amended by omitting any number expressed in words that is used, whether with or without the addition of a letter, to identify a section of that Act or of another Act, and substituting that number expressed in figures:—

Sections 4b(3), 8a(4)(a) and (b) and (5)(c) and (d), 9a(5), (7) and (8), 9c(1)(a), 9d(4)(b), 9e(3)(b) and (d), 16b, 17(1)(c) and (1a), 20(7a), 24(1a), 26(1), 28a, 29, 31(1), 35, 42, 43 and 47a(1).

2. The following provisions of the Principal Act are amended by omitting the words “of this Act”, “of this section” and “of this sub-section” (wherever occurring):—

Sections 4b(3), 8a(4)(a) and (b) and (5)(c) and (d), 9(4)(a), 9a(5), (6), (7) and (8), 9b(2)(c), 9c(1)(a), 9d(4)(b), (6), (7) and (8)(b)(i), 9e(3)(b) and (d), 16b, 17(1a), 18a(1)(c), 20(7a), 24(1a), 26(1), 28a, 29, 31(1), 34(4), 42, 43, 47(2) and (4) and 47a(1).

3. The Principal Act is further amended as set out in the following table:—

Provision	Amendment
Section 8(4)(a).............	Omit “One hundred dollars”, substitute “$100”.
Section 8aa(1) (definition of “the Joint Defence Space Research Facility”)	Omit “the ninth day of December, One thousand nine hundred and sixty-six”, substitute “9 December 1966”.
Section 9(1)...............	Omit “the third day of September, One thousand nine hundred and thirty-nine”, substitute “3 September 1939”.
Section 9(1a)...............	Omit “Ten thousand dollars” (twice occurring), substitute “$10,000”.
Section 9(1b)..............	Omit “Ten thousand dollars”, substitute “$10,000”.
Section 9a(1) (definition of “year of income”)	Omit “the thirtieth day of June”, substitute “30 June”.
Section 9e(1)...............	Omit “Two hundred and fifty thousand dollars”, substitute “$250,000”.
Section 9e(3)(a).............	(a) Omit “One hundred and forty thousand dollars” (wherever occurring), substitute “$140,000”.
	(b) Omit “Two hundred and twenty dollars”, substitute “$220”.
Section 18a(1)..............	(a) Omit “Forty thousand dollars” (wherever occurring), substitute “$40,000”.

	(b) Omit “Twenty thousand dollars” (wherever occurring), substitute “$20,000”.
	(c) Omit “Two dollars” (twice occurring), substitute “$2”.
	(d) Omit “Eight dollars” (twice occurring), substitute “$8”.
Section 18a(1a)(a)...........	(a) Omit “Forty thousand dollars” substitute “$40,000”.
	(b) Omit “Forty-eight thousand dollars”, substitute “$48,000”.
Section 18a(1a)(b)...........	(a) Omit “Twenty thousand dollars”, substitute “$20,000”.
	(b) Omit “Twenty-four thousand dollars”, substitute “$24,000”.
Section 25(1)..............	Omit “Two dollars”, substitute “$2”.
Section 26(1)..............	Omit “Two dollars”, substitute “$2”.

Section 35................	Omit “of this Act”.
Section 35(b)..............	(a) Omit “Four hundred dollars”, substitute “$400”.
	(b) Omit “of this section”.
Section 46................	Omit “One hundred dollars”, substitute”$100”.
Section 47(1)..............	Omit “Two hundred dollars”, substitute “$200”.
Section 47(3)..............	(a) Omit “of this section”.
	(b) Omit “One thousand dollars”, substitute “$1,000”.
Section 47a(1)..............	Omit “Two dollars” (twice occurring), substitute “$2”.
Section 48................	Omit “One thousand dollars”, substitute “$1,000”.

Overview

The Estate Duty Assessment Amendment Act 1976 was enacted to revise and update the Estate Duty Assessment Act 1914. This legislation was introduced by the Parliament of Australia to address the need for modernising and refining the assessment and levying of estate duty. The policy objective was to provide clarity, efficiency, and fairness in the administration of estate duty, while also updating monetary values and provisions to reflect contemporary standards. The Act came into operation on the day it received Royal Assent, ensuring immediate applicability of its provisions. It primarily focuses on amending specific sections of the Principal Act, including adjustments to deductions for estates passing to widows or widowers, changes to the process of lodging returns, and modifications to statutory exemptions and verification processes.

Scope and Application

The Estate Duty Assessment Amendment Act 1976 applies to estates of deceased persons who died on or after 18 August 1976. It amends the Estate Duty Assessment Act 1914, which governs the assessment and levy of estate duty. The Act affects administrators of estates who must furnish returns of the deceased's estate to the Commissioner, subject to certain monetary thresholds for exemption. Specifically, it introduces a deduction for property passing to a widow or widower, modifies the rebate of duty provisions, and updates the process for lodging returns and their verification. The Act is applicable across the Commonwealth of Australia, and its provisions extend to the estates of deceased persons as specified. While certain sections of the Principal Act are repealed or amended, some existing regulations continue to apply to estates of persons who died before 18 August 1976. The Act also includes formal amendments to various sections of the Principal Act to update monetary values and references.

Key Provisions

The Estate Duty Assessment Amendment Act 1976 introduces several key changes to the Estate Duty Assessment Act 1914, including new provisions for deductions, return requirements, and statutory exemptions. Under section 3, the Act introduces a new section 8aaa, which allows for a deduction of $50,000 or the value of the estate portion passing to the widow or widower, whichever is less, when property passes to the deceased’s spouse through various means such as will, intestacy, or right of survivorship. Section 4 modifies section 9e by adjusting the provisions related to the deduction for certain family members, while section 5 replaces the old section 10 with new requirements for returns, mandating that administrators furnish a complete return of the deceased’s estate within the prescribed period, unless the estate value falls below certain thresholds. Section 7 revises section 18a to ensure that deductions allowable under section 8aaa are applied in calculating the value of the estate portion passing to the widow, children, or grandchildren. These changes impose new obligations on administrators and executors of estates. They must now ensure that a return is filed within the stipulated time frame, containing specific details as per the approved form, and verified by a declaration. If the estate value is below the specified thresholds, a return may not be necessary, contingent on the Commissioner’s approval. Moreover, the changes necessitate precise calculations and deductions, particularly when property passes to the deceased’s spouse or other family members, to correctly assess the duty payable. Failure to comply with the requirements of this Act can result in significant consequences. While the Act does not explicitly outline penalties for non-compliance, general legislative principles imply that breaches could lead to civil or criminal liability. For instance, under the general provisions of the Acts Interpretation Act 1901, penalties for non-compliance with assessment and return requirements could include fines, imprisonment, or both, depending on the severity and intent of the breach. Additionally, incorrect calculations or failure to apply the specified deductions could result in additional assessments, interest on unpaid duties, and potentially, legal action for rectification.

Area of Law: Taxation Law
Instrument: Act
Concepts: Definitions & Interpretation; Commencement Provisions; Repeal & Amendment; Reporting & Disclosure Obligations; Regulatory Standards

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.

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