Commonwealth Numbered Acts

GIFT DUTY ASSESSMENT AMENDMENT ACT 1978 No. 24 of 1978 - SECT 3

3. Section 4 of the Principal Act is amended-

(a) by omitting from sub-section (1) the definition of ''children'' and
substituting the following definition:

'' 'child', in relation to a person, includes an adopted child, a step-child
or an ex-nuptial child of that person;'';

   (b)  by inserting after the definition of ''gift duty'' in sub-section (1)
        the following definitions:

'' 'grandchild', in relation to a person, means a person who is the child of a
child of that person;

'grandparent', in relation to a person, means a person of whom that person is
the grandchild;''; and

   (c)  by inserting after the definition of ''interest in property'' in
        sub-section (1) the following definitions:

'' 'member of the family', in relation to a person, means the spouse, a child,
a grandchild, a parent or a grandparent of that person;

'parent', in relation to a person, means a person of whom that person is the
child;''.