Commonwealth Numbered Acts

ESTATE DUTY ASSESSMENT AMENDMENT ACT 1976 No. 169 of 1976 - SECT 7

7. Section 18A of the Principal Act is amended by omitting sub- section (2A)
and substituting the following sub-section:-

''(2A) Notwithstanding sub-section (2), any deduction allowable under section
8AAA shall, in calculating, for the purposes of this section, the value of the
part (if any) of the estate that passes to the widow, children or
grandchildren of the deceased person, be applied in reducing or extinguishing
the amount that would, apart from the deduction, be the value of that part of
the estate.''.