South Australian Consolidated Acts South Australian Consolidated Acts55D—Remission of duty on estates of members of allied forces having
foreign domiciles
Notwithstanding anything contained in this Act, where upon the death of any
person such as is described in paragraph Ia of subsection (1) of
section 55A, any personal property in South Australia (including personal
property over which the deceased person had a general power of appointment,
exercised by his will) is derived from the deceased person or accrues on his
death, that property shall not be liable to any duty under this Act if at the
time of his death the deceased person had a foreign domicile. If before the
passing of the Succession Duties Act Amendment Act 1942 any duty was paid
in respect of any property which under the foregoing provisions of this
section is not liable to duty, the commissioner shall repay such duty.