1Estate Duty Regulations 1915 (Provisional)

STATUTORY RULES.

1915. No. 14.

PROVISIONAL REGULATIONS UNDER THE ESTATE DUTY ASSESSMENT ACT 1914.

I, SIR ARTHUR STANLEY, Governor of the State of Victoria and its Dependencies in the Commonwealth of Australia, acting as the Deputy of the Governor-General in accordance with the provisions of the constitution, acting with the advice of the Federal Executive Council, do hereby certify that, on account of urgency, the following Regulations under the Estate Duty Assessment Act 1914 should come into immediate operation, and make the Regulations to come into operation forthwith as Provisional Regulations.

Dated this twenty-eighth day of January, One thousand nine hundred and fifteen.

A. L. STANLEY,

Deputy of the Governor-General.

By His Excellency’s Command,

E. J. RUSSELL,

Acting Treasurer.

PART I.—INTRODUCTORY.

Short Title.

1. These Regulations may be cited as the Estate Duty Regulations 1915.

Parts.

2. These Regulations are divided into Parts, as follows:—

Part I.—Introductory.

Part II.—Returns.

Part III.—Payment of Duty.

Part IV.—Appeals against Duty.

Part V.—Miscellaneous.

Definition.

3. In these Regulations “The Act” means the Estate Duty Assessment Act 1914.

PART II.—RETURNS.

Exemption from Furnishing Return.

4. The administrator of an estate, the net value of which does not exceed One thousand pounds, after allowing the deductions provided by the Act, need not furnish a return unless called upon, in writing, by the Commissioner or Deputy Commissioner to do so.

C.391.—Price 3d.

Form of Return.

5. The return required by Section 10 (1) of the Act to be furnished by an administrator may be in accordance with the first form in the schedule:

Provided that the Commissioner may accept a return in a substantially similar form to the prescribed form.

Time for Lodging Returns.

6. The return shall be furnished by the administrator within one month after the death of the person in respect of whose estate he is the administrator, or within such further time as is allowed by the Commissioner.

Where Returns shall be Lodged.

7. (1) The return required by the Act and the Regulations shall be lodged at the Office of the Deputy Commissioner of Taxation in the State in which the estate of the deceased person is situate if the estate of the deceased person is limited to real or personal property in that State.