41Rebate in case of double gift duty

##### 41 Rebate in case of double gift duty Where any disposition of property is subject to gift duty under this Act and also under the law of any country outside Australia, and the Commissioner is satisfied that the law of that country makes provision for the rebate of gift duty similar to the provision contained in this section, the Commissioner may allow a rebate of the gift duty payable under this Act of an amount equal to one‑half of the gift duty payable under this Act or under the law of that country, whichever is the lesser amount.