VPRS 15079 Probate Duty, Register of Applications [Not Transferred]

This Register was created to register the applications submitted to 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to collect taxes under the Probate Duty Act 1962 and the Gift Duty Act 1971 was abolished and the relevant Acts were repealed in 2000 by the State Taxation Act (Miscellaneous Amendments) Act 2000.Probate Duty introduced in 1870 and abolished in 1983, continued to apply to estates relating to deaths prior to 1 January 1984.The information recorded includes;- Application Registration Number- Name of Applicant- Date of DeathThe 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 were same as application numbers.The PROV has authorised destruction of Probate Duty Client/Application files .Probate Duty Files relating to hardship relief and any litigation, are sentenced permanent under the provisions of section 4.3.2 and 4.6.1 of the Records Disposal Authority for State Revenue Office PRO 01/04. These have been processed as P1 and P2 consignments of VPRS 15080 Probate Duty Files. Sequentially Numbered.