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Friday, 14 September 1928

Dr EARLE PAGE (Cowper) (Treasurer) . - There is general agreement as to the wisdom of this clause. The honorable member for Batman (Mr. Brennan) asked that there should not be any harshness in the actual administration of the provision, and I am sure that the Commissioner can be relied upon to avoid that.

Clause agreed to.

Clauses 3 and 4 agreed to.

Clause 5-

Section eight of the Principal Act is amended -

(a)   by omitting paragraphs (a) and (b) of sub-section (4) and inserting in their stead the following paragraphs : -

(d)   which had been owned by the deceased person but which, immediately prior to his death, formed the whole or part of property held by him and other persons as joint tenants ; or

Section proposed to be amended -(4.) Property -

(a)   which passed from the deceased person by any gift inter vivos or settlement made before or after the commencement of this actwithin one year before his decease, or, being property comprised in a settlement under which he was tenant for life, the life interest of whichteas surrendered by him to the remaindermen within one year before his decease; or

(b)   in whichhe had a beneficial interest at the time of his decease, which beneficial interest, by virtue of a settlement or agreement made by him, passed or accrued on or after his decease to, or devolved on or after his decease upon, any other person, shall for the purposes of this act be deemed to be part of the estate of the person so deceased.

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