CTHRepealedAct
Gift Duty Assessment Act 1941
16Exempt gifts not to be taken into account in ascertaining duty on other gifts
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##### 16 Exempt gifts not to be taken into account in ascertaining duty on other gifts
Where, by virtue of section 14 or 15, gift duty is not payable in respect of a gift, the value of the gift shall not be taken into account in ascertaining whether gift duty is payable in respect of any other gift made by the same donor or in ascertaining the amount of any gift duty so payable.