ARRANGEMENT OF SECTIONS

Section 1 – Definitions

Section 2 – Levy of estate duty

Section 3 – What constitutes an estate

Section 4 – Net value of an estate

Section 4A – Dutiable amount of an estate

Section 5 – Determination of value of property

Section 6 – Administration of Act

Section 7 – Rendering of returns

Section 8 – [Repealed]

Section 9 – Assessment of duty by Commissioner

Section 9A – [Repealed]

Section 9B – [Repealed]

Section 9C – Payment of duty

Section 10 – Payment of interest

Section 11 – Person liable for duty

Section 12 – Duty payable by executor

Section 13 – Right of recovery by executor

Section 14 – Right to mortgage property

Section 15 – Recovery of duty paid in certain cases

Section 16 – Deduction of transfer duty and donations tax

Section 17 – No account to be filed by Master before duty is paid or secured

Section 18 – No property to be delivered by executor before duty provided for

Section 19 – [Repealed]

Section 20 – Expenditure incurred by executor

Section 21 – [Repealed]

Section 22 – [Repealed]

Section 23 – [Repealed]

Section 24 – [Repealed]

Section 25 – [Repealed]

Section 26 – Prevention of, or relief from double taxation

Section 27 – [Repealed]

Section 28 – Offences

Section 29 – Regulations

Section 30 – [Repealed]

Section 31 – Repeal of laws

Section 32 – Short title and date of commencement

First Schedule – Rate of estate duty

Second Schedule – Laws repealed