Commonwealth Numbered Acts

ESTATE DUTY ASSESSMENT AMENDMENT ACT 1976 No. 169 of 1976 - SECT 3

3. Section 8AAA of the Principal Act is repealed and the following section
substituted:- Deduction in respect of property passing to widow or widower.
''8AAA. Where the whole or a part of the estate of a deceased person passes to
or for the benefit of the widow or widower of the deceased person by will,
intestacy, gift inter vivos, settlement or right of survivorship, there shall
be deducted from the gross value of the estate liable to be assessed an amount
of $50,000, or an amount equal to the value of so much of the estate as so
passes, whichever is the less.''.