The Public Salaries Act.-1893.

THE SCHEDULE.

The Governor.

The Judges of the Supreme Court.

The Judge of the Northern Territory.

The Agent-General for South Australia.

Adelaide: By authority, C. E. BRISTOW, Government Printer, North-terrace.

An Act to Impose Duties on Property derived from
Deceased Persons, and for other purposes.

[Assented to, October 25th, 1893.]

E it Enacted by the Governor of the Province of South Australia, by and with the advice and consent of the Legislative Council and House of Assembly of the said province, in this present Parliament assembled, as follows:

PRELIMINARY.

1. This Act may be cited for all purposes as "The Succession Short title. Duties Act, 1893."

2. This Act shall come into operation on a day to be fixed by the Date when Act comes Governor by Proclamation in the Government Gazette, and, so far as into operation. the same relates to duties in respect of property derived from deceased persons, shall apply only where the person from whom the property is derived shall have died on or after the day when this Act shall come into operation.

3. The Acts mentioned in the First Schedule hereto are hereby Repeal. repealed from and after the coming into operation of this Act, except so far as regards the applicability of such Acts to the estates of persons dying, or to successions becoming chargeable with duty, before the day when this Act shall come into operation.

This repeal shall not affect

(a) The past operation of any Act hereby repealed; nor anything done or suffered under any enactment hereby repealed; nor

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(b) Any

Interpretation.

Administration of this
Act and "The Probate

The Succession Duties Act.-1893.

(b) Any right, privilege, obligation, or liability acquired, accrued,
or incurred under any enactment hereby repealed; nor
(c) Any penalty, forfeiture, or punishment incurred in respect of
any offence committed against any enactment hereby re-
pealed; nor

(d) Any investigation, legal proceeding, or remedy in respect of
any such right, privilege, obligation, liability, penalty,
forfeiture, or punishment, as aforesaid.

Any such investigation, legal proceeding, and remedy may be carried on as if this Act had not been passed.

4. (1) In the interpretation of this Act the following terms shall, unless the context otherwise requires, have the several meanings set against them respectively, that is to say:

"Administration"-Any probate or letters of administration,

with or without a will annexed, and any rule or order of any Court or Judge, and any deed or document of any kind whatsoever whereby any person becomes entitled at law to administer, take charge of, or become receiver of any property of a deceased person:

"Administrator"-Any executor to whom probate of a will has been granted, or any person to whom letters of administration, with or without a will annexed, have been granted, and also any person who, by virtue of any administration, becomes entitled to administer, take charge of, or become receiver of any property of a deceased person:

"Duty" or "duties"-Succession duty or duties under this Act: "Prescribed"-Prescribed by the regulations:

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"Property"-Property shall include any interest in property: Registrar"-The Registrar of Probates and any Acting or Deputy-Registrar of Probates, including also any District Registrar, so far as regards property affected by any grant made by him:

"Regulations"--The regulations under this Act:

"The Court"-The Supreme Court, or any Judge thereof: "The Real Property Act"-The Real Property Act, 1886, and any Act or Acts amending the same, or substituted therefor. (2) The word "duty" in section 19 of "The Administration and Probate Act, 1891," shall include duty under this Act, or any Act amending the same or substituted therefor, as well as duty under "The Probate and Succession Duty Act, 1876," or any amendment thereof.

5. This Act shall be administered by the Registrar for the time and Succession Duty being, who, in addition to the powers and duties given to and

Act, 1876."

imposed

The Succession Duties Act.-1893.

imposed upon him by this Act, shall administer "The Probate and Succession Duty Act, 1876," so far as the same shall remain in operation. And the said Act, and any amendment thereof, and any rules and regulations thereunder, shall be read as if the words. Registrar of Probates" were substituted therein for the words "Commissioner of Inland Revenue," wherever the latter occur.

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SUCCESSION DUTIES ON PROPERTY DERIVED
FROM DECEASED PERSONS.

administrator.

6. Every administrator shall pay to the Registrar succession duties, Succession duties to be assessed by the Registrar, according to the rates mentioned in payable by the Second Schedule to this Act, but where any such duty shall have been paid in respect of any property derived from any deceased person no further duty shall be paid by reason of any additional administration subsequent to such payment.

7. For the purposes of this Act property derived from a deceased Property on which person shall be subject to duty in so far as it comprises or is portion duty payable. of, or is payable out of—

(a) His real property in the said province (including real pro-
perty over which he had a general power of appointment,
exercised by his will):

(b) His personal property, wherever the same shall be (including
personal property over which he had a general power of
appointment, exercised by his will), if the deceased was, at
the time of his death, domiciled in the said province: or
(c) His personal property in the said province (including personal
property over which he had a general power of appoint-
ment, exercised by his will), including all debts, money,
and choses in action receivable or recoverable by the
administrator in the said province, if the deceased had, at
the time of his death, a foreign domicile.

All duties lawfully paid in any place out of the said province in
respect of property being out of the province, and derived from any
deceased person, may be deducted from the duty to which the same
property is liable under this Act.

8. The duty payable under this Act shall be a first charge upon Duty to be a first the property derived from the deceased person.

HOW DUTY ASCERTAINED.

charge on real and personal estate.

9. For the purpose of ascertaining the amount of duty every Administrator to file administrator shall, within the prescribed period from the grant of statement. administration, file with the Registrar a statement in the prescribed

form, specifying full particulars of

(a) The net present value of any property derived from the deceased person to which any person is beneficially entitled. and the relationship (if any) of such person to the deceased person:

(b) The