South Australian Consolidated Acts South Australian Consolidated Acts42—Increase of succession duties
(1) In every case
where duty becomes chargeable upon any property, the amount of duty payable
shall be increased by twenty-five per centum of the amount of duty which would
be payable except for the operation of this section: Provided that this
section shall not apply to any duty becoming chargeable after the thirtieth
day of June, 1935.
(2) Where duty becomes
chargeable on any property between the thirtieth day of June, 1935, and the
first day of July, 1936, the amount of duty payable shall be increased by
fifteen per centum of the amount which would be payable except for the
operation of this section.
(3) When duty becomes
chargeable on any property between the thirtieth day of June, 1936, and the
first day of October, 1936, the amount of duty shall be increased by fifteen
per centum of the amount which would be payable except for the operation of
this section.
(4) When duty becomes
chargeable on any property between the thirtieth day of September, 1936, and
the first day of July, 1937, the amount of duty payable shall be increased by
fifteen per centum of the amount which would be payable except for the
operation of this section.