South Australian Consolidated Acts South Australian Consolidated Acts46A—Additional power of administrator to recover duties in certain cases
(1) Subject to any
specific direction appearing in any will or non-testamentary disposition of
property to the contrary, every administrator who has paid duty on property
subject to duty may, to the intent that the burden of such duty shall be
thrown upon the property upon which it is chargeable but subject to
subsection (2) of this section, recover by action in the court the amount
of such duty from—
(a) a
trustee, committee or guardian in whom such property is or was vested; or
(b) a
donee or other person who is or was beneficially entitled to such property.
(2) Where an amount of
duty is so recoverable from a trustee, committee or guardian—
(a) the
provisions of subsection (2) of section 16A of this Act shall apply
and have effect in relation to the amount of duty so recoverable; and
(b) the
provisions of Part 3 of this Act shall apply and have effect in relation to
the property on which such amount of duty was chargeable,
as if such amount of duty were still chargeable on such property and payable
to the commissioner.
(3) The provisions of
this section shall be construed as in addition to and not in derogation from
the provisions of section 46 of this Act.