19Returns by donor

##### 19 Returns by donor (1) Any person who makes, and any person who receives, any gift the value of which, together with the value of all other gifts made by the same donor to the same or any other donee whether at the same time or within the immediately preceding 18 months (whether wholly or partly made before the commencement of this Act or not) exceeds $7,500 shall: (a) in the case of a gift made in Australia—within 1 month after making the gift; or (b) in the case of a gift made out of Australia—within 3 months after making the gift; furnish to the Commissioner, in the prescribed form and in the prescribed manner, a return containing all such particulars with respect to the gift and: (i) in the case of the donor—all other such gifts made by him; or (ii) in the case of the donee—all other such gifts made to him by the donor; as are necessary to enable the Commissioner to determine whether the gift is liable to gift duty and to assess the gift duty (if any) thereon. (2) If any gift the particulars of which are contained in the return has been created, or is evidenced, by any written instrument, the person making the return shall furnish with the return a copy of that instrument. (3) Compliance by the donor with the provisions of this section shall release the donee from compliance therewith, but, in any proceeding against the donee, the onus of proving compliance by the donor shall be on the donee. (4) For the purposes of this section, gift shall not include any gift in respect of which gift duty is declared by section 14 or 15 not to be payable or any gift made on or after 1 July 1979.