South Australian Consolidated Acts South Australian Consolidated Acts16A—Duty payable by trustee etc
(1) Where, pursuant to
subsection (3) of section 12 of this Act, a trustee or other person
is directed by the commissioner to file a statement in respect of any property
referred to in paragraphs (d) to (p) (inclusive) of subsection (1)
of section 8 of this Act, the trustee or other person shall, upon the
approval of the statement by the commissioner or upon the assessment of the
duties pursuant to section 16 of this Act, as the case may be, and
subject to subsection (2) of this section, pay duty on such property.
(2) Without affecting
any obligation imposed on an administrator or other person under this Act,
where—
(a) any
property subject to duty was vested in a trustee, committee or guardian before
the death of the person from whom such property was derived; and
(b) the
trustee, committee or guardian has before such death disposed of all or any of
such property pursuant to the trusts to which it was subject,
the liability of such trustee, committee or guardian to pay duty thereon shall
be limited to the value of any portion thereof which he has not so disposed of
before such death.