VPRS 15081 Gift Duty, Register of Applications [Not Transferred]

This series was created to register the applications submitted to the Probate and Gift Duties Office and subsequently the State Taxation Office under section 6 of the Gift Duty Act 1971. Section 6 of the Act charged the Commissioner of Probate Duties with the administration of the Act, which provided for the imposition, assessment and collection of duty on certain gifts.In 1984, (1/1/84) the requirement to collect taxes under the Gift Duty Act 1971 was abolished and the Act was repealed in 2000 by the State Taxation Act (Miscellaneous Amendments) Act 2000.Gift duty introduced in 1972 and ceased in 1982, continued to apply to gifts made prior to 1 January 1983.The information recorded includes:- File Number (Gift No)- Applicant's Name- Assessment Date- Duty payable or cancelled