CTHRepealedAct
Gift Duty Assessment Act 1941
11Liability to pay gift duty
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##### 11 Liability to pay gift duty
Subject to this Act, gift duty at rates declared by the Parliament, shall be levied and paid in respect of every gift made on or after 29 October 1941 and before 1 July 1979:
(a) by a person (not being a body corporate) who is domiciled in Australia, or by a body corporate which is incorporated under the law of any State or Territory which is part of the Commonwealth—of any property wherever situated; or
(b) by any other person—of any property which is situated in Australia at the time when the gift is made.