STATUTORY RULES.
1915. No. 66.
PROVISIONAL REGULATION UNDER THE ESTATE DUTY ASSESSMENT ACT 1914.
I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby certify that, on account of urgency, the following Regulation under the Estate Duty Assessment Act 1914 should come into immediate operation, and make the Regulation to come into operation forthwith as a Provisional Regulation.
Dated this 23rd day of April, One thousand nine hundred and fifteen.
R. M. FERGUSON,
Governor-General.
By His Excellency’s Command,
E. J. RUSSELL,
for the Treasurer.
The Regulations under the Estate Duty Assessment Act 1914 (Statutory Rules 1915, No. 14) are amended as follows:—
By inserting therein, after Regulation 6, the following Regulation—
Attested Copies of Wills, &c., to be Furnished.
6a. “The administrator shall furnish with the return attested copies of the will of the deceased person and any settlement, as defined by section 3 of the Act, made by the deceased person either before or after the commencement of the Act containing trusts or dispositions to take effect during his lifetime.”
Printed and Published for the Government of the Commonwealth of Australia by Albert J. Mullett, Government Printer for the State of Victoria.
C.14223.—Price 3d.
Overview
The Provisional Regulation under the Estate Duty Assessment Act 1914, enacted in 1915, was introduced to address the need for more stringent requirements regarding the documentation of wills and settlements in the context of estate duty assessments. This regulation was made by the Governor-General in Council, acting under the authority delegated by the Federal Parliament. The primary policy objective of this regulation is to ensure transparency and accuracy in the estate duty assessment process by mandating that administrators provide attested copies of the deceased person's will and any relevant settlements to the relevant authorities. This legislative instrument was issued with immediate effect due to its urgency, as indicated by the certification provided by the Governor-General.
Scope and Application
The Estate Duty Assessment Act 1914 applies to estates of deceased persons, specifically requiring administrators to furnish attested copies of the deceased's will and any settlements made by the deceased that contain trusts or dispositions to take effect during the deceased's lifetime. This Act is a Commonwealth legislation and its scope pertains to the administration of estates and the collection of duties related to those estates. The Regulation extends to ensuring that all relevant documents are provided to the relevant authorities for the assessment of duties. The application of these provisions is nationwide, applying across all states and territories within Australia. The Act does not specify any exclusions or exemptions, implying that all estates of deceased individuals falling within its jurisdiction are subject to its requirements. The application of the Act may be further detailed or adjusted through subordinate instruments, which can provide additional clarifications or specific procedural guidelines for compliance.
Key Provisions
The Provisional Regulation under the Estate Duty Assessment Act 1914 introduces a specific requirement for the administration of estates upon death. Section 6a mandates that the administrator of an estate must provide attested copies of the deceased person's will, as well as any settlements made by the deceased before or after the commencement of the Act that contain trusts or dispositions to take effect during their lifetime. This ensures that all relevant legal documents are submitted with the estate return for assessment purposes.
The obligation imposed on the parties governed by this Act is to ensure that all necessary documentation is accurately provided and submitted with the estate return. The administrator must verify that the copies of the will and any settlements are attested, meaning they are certified as true copies by a person with authority to do so, typically a legal professional. Failure to comply with these requirements may result in complications or delays in the assessment and processing of the estate.
Breach of the obligations set out in this regulation may lead to administrative penalties or other consequences. Although the specific penalties are not detailed in the Statutory Rules, under the Estate Duty Assessment Act 1914, penalties for non-compliance can include fines or other civil or criminal sanctions as deemed appropriate by the relevant authorities. The precise nature and extent of these penalties would be determined in accordance with the overarching provisions of the Estate Duty Assessment Act 1914.