Note: Where available, the PDF/Word icon below is provided to view the complete and fully formatted document
 Download Full Day's HansardDownload Full Day's Hansard    View Or Save XMLView/Save XML

Previous Fragment    Next Fragment
Wednesday, 26 November 1941


Mr LAZZARINI (Werriwa) (Minister assisting the Treasurer) . - I move -

That the following sub-clause be added to the clause: - " (7.) 'Where the donee is a trustee he shall notbe personally liable for the payment of any gift duty in respect of any trust property unless the Commissioner, 'by notice in writing, advises him that gift duty is due and payable in respect of that trust property, and then only to the extent of the value of so much of that trust property as is heldby him on the date upon which the notice is served upon him.".

The purpose of this amendment is to limit the personal liability of a trustee to the value of the trust property held by him on the date upon which he receives notice of his liability under the bill.

Amendment agreed to.

Clauses, as amended, agreed to.

Clauses 26 to 30 agreed to.

Clause 31 - (4.) If the objector is dissatisfied with the decision of the Commissioner he may, within thirty days after the service by post of notice of that decision -

(a)   in writing, request the Commissioner to refer so much of the decision as relates to the value assigned to any real property included in the gift to a valuation board for review of that value; or

Amendment (by Mr. Lazzarini) agreed to -

That paragraph («) be omitted with a view to insert in lieu thereof the following paragraph : - " (a) in writing, request the Commissioner -

(i)   to refer so much of the decision as relates to the value assigned to any property included in the gift to a valuation board for review of that value; or

(ii)   to refer so much of the decision as does not relate to the value assigned to any property included in the gift to a board of review for a review of that decision; or".

Clause, as amended, agreed to.

Clause 32- (1.) Where the objector has, in accordance with the last preceding section, requested the Commissioner to refer a decision to a Valuation Board, the Commissioner shall, if the objector's request is accompanied by a deposit: of One pound, refer the decision to the Board not later than sixty days after the receipt of the request. (2.) The objector shall be limited on the review to the grounds which he has stated in his objection as being those upon which he objects to the value assigned to the real property. (3.) If the value assigned to the real property included in the assessment has been reduced by the Commissioner after considering the objection, the reduced value shall be the value dealt with by the Board under the next succeeding sub-section. (4.) Subject to the next succeeding subsection, the Board shall give a decision and may either confirm the value assigned to the real property in the assessment or reduce or increase that value. (5.) In default of the appearance of the objector before the Board for the purpose of the review, the Board shall confirm the value assigned to the real property in the assessment:

Provided that upon good cause shown, the Board may, within the prescribed time, re-open the matter and review the value assigned to the real property in the assessment. (0.) The objector may, within thirty days after the Board's decision, request the Commissioner, in writing, to treat his objection, so far as it relates to grounds not dealt with by the Board, as an appeal and forward it to the High Court or the Supreme Court of a State or Territory of the Commonwealth. (7.) The Commissioner or the objector may. within thirty days after the date of the board's decision, appeal to the High Court from any decision of the Board in this connexion, which, in the opinion of the High Court, involves a question of law, and the Board shall refer to the High Court any question of law arising before the board, and the decision of the High Court shall be final and conclusive.

Amendments (by Mr. Lazzarini) agreed to -

That before the word "Board" (wherever occurring) and before the word "Board's" (wherever occurring) the word "Valuation" be inserted.

That the word "real" (wherever occurring) be omitted.

That sub-clause (6. ) be omitted with a view to insert in lieu thereof the following subclause: - " (6.) The objector may, within thirty days after the Valuation Board's decision, request the Commissioner, in writing, to refer his objection, so far as it relates to grounds not dealt with by the Valuation Board, to a Board of Review or to the High Court or the Supreme Court of a State or Territory of the Common weal th . ".

Clause, as amended, agreed to.

Clause 33- (1.) Where an objector has, in accordance with sub-section (4.) of section thirty-one of this act or sub-section (6.) of the last preceding section, requested the Commissioner to treat his objection as an appeal and to forward it to the High Court or a Supreme Court, the Commissioner shall forward it accordingly.

Amendment (by Mr. Lazzarini) agreed to -

That, in sub-section (1.), the words "subsection (4.) of section thirty-one of this act or sub-section (6.) of the last preceding section " beomitted with a. view to insert in lieu thereofthe words " the provisions of this Part ".

Clause, as amended, agreed to.

Clauses 34. to 44 agreed to.

New clause 32a.

Motion (by Mr. Lazzarini) proposed -

That after clause 32 the following new clause be inserted: - "32a. - (1.) Where the objector has, in accordance with section thirty-one of this Act, requested the Commissioner to refer a decision to a Board of Review, the Commissioner shall, if the objector's request is accompanied by a deposit of One pound, refer the decision to a Board of Review not later than sixty days after the receipt of therequest. " (2.) The objector shall ho limited on the review to the grounds which he has stated in his objection. " (3.) If the assessment has been reduced by the Commissioner after considering the objection, the reduced assessment shall be the assessment dealt with by the Board of Review under the next succeeding sub-section. " (4.) Subject to the next succeeding subsection, the Board of Review shall give a decision and mayeither confirm, reduce, increase or vary the assessment. " (5. ) In default of the appearance of the objector before the Board of Review, for the purpose of review, the Board of Review shall confirm the assessment:

Provided that upon good cause shown, the Board of Review may, within the prescribed time, re-open the matter and review the assessment. (6.) For the purposes of reviewing the assessment, a Board of Review shall have all the powers and functions of the Commissioner in making assessments, determinations and decisions under this Act, and such assessments, determinations and decisions of a' Board of Review and its decisions upon review, shall for all purposes (except for the purpose of objections thereto and review thereof and appeals therefrom) be deemed to be assessments, determinations or decisions of the Commissioner:

Provided that a Board of Review shall not reduce or increase any value assigned in the assessment to any property, but shall accept as final the value assigned to the property by the Commissioner, or, where the value has been reduced or increased by a Valuation Board, by the Valuation Board. " (7.) The objector may, within thirty days after the decision of the Board of Review, request the Commissioner, in writing, to refer his objection, so far as it relates to the value assigned to any property in the assessment, to a Valuation Board. " (8.) Where a Board of Review has reviewed any assessment and given any decision thereon and the value assigned to any property in that assessment is subsequently reduced or increased by a Valuation Board, the Commissioner shall vary the assessment to giveeffect to the decision of the Valuation Board. " (9. ) The Commissioner or the objector may, within thirty days after the decision of a Board of Review, appeal to the High Court from any decision of the Board of Review in this connexion which, in the opinion of the High Court, involves a question of law, and the Board shall refer to the High Court any question of law arising before the Board of Review, and the decision of the High Court shall be final and conclusive.".







Suggest corrections