VPRS 15080 Probate Duty Files, Sequentially Numbered [Not Transferred]

This series comprises Probate Duty Files created by the Probate and Gift Duties Office and subsequently the State Taxation Office under section 14 of the Probate Duty Act 1962. A division of the Department of the Treasurer VA 865 was responsible for the administration of the tax and from the early 1970's onwards became known as the State Taxation Office or State Tax office.In 1984, (1/1/84) the requirement to collect taxes under the Probate Duty Act 1962 and the Gift Duty Act 1971 was abolished and the relevant Acts were repealed in 2000 by the State Taxation Act (Miscellaneous Amendments) Act 2000.The Document Assessing Branch had responsibility for assessing documents submitted by individuals, companies etc. for Probate Duty purposes. Applications were assessed and working papers and files were created. File numbers/application numbers were allocated from VPRS 1 Probate Duty, Register of Applications.The files contain the clients application form/letter, the office's response and any supporting documentation relating to tax paid.The PROV has authorised destruction of Probate Duty Client/Application files 1960s, 70s.P1 consignment of this series contains files relating to Hardship Relief, Probate Duty Files. The files were created as part of the same recordkeeping system. The files contain statutory declaration and attachments for relief for payment from Probate Duty. This class of records is sentenced for permanent retention under section 4.3.2 of the Records Disposal Authority for State Revenue Office PRO 01/04.P2 consignment contains files maintained within the legal branch and relate to litigation. This class of records is sentenced for permanent retention under section 4.6.1 of the Records Disposal Authority for State Revenue Office PRO 01/04. Case Files generated during investigation of taxpayers that did not result in investigation was considered temporary. In the event of a litigation the case file was subsumed into the litigation file and the complete file is considered for permanent retention irrespective of the jurisdiction in which a case was heard. When the taxpayer was suspected of avoidance the agency investigated the taxpayer. Files generated during the stages of an investigation contain (information report, validation and case).