South Australian Consolidated Acts

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SUCCESSION DUTIES ACT 1929 - SECT 55E

55E—Interpretation

In this Part—

"brother" or "sister" in relation to a deceased person includes a person who, in the opinion of the Minister, falls within one of the following categories:

            (a)         a person to whom a parent of the deceased acted in loco parentis ;

            (b)         a person whose parent acted in loco parentis to the deceased;

            (c)         a person to whom a person who acted in loco parentis to the deceased also acted in loco parentis ;

"business of primary production" means the business of agriculture, pasturage, horticulture, viticulture, apiculture, poultry farming, dairy farming, forestry or any other business consisting of the cultivation of soils, the gathering in of crops or the rearing of livestock;

"dwellinghouse" includes a part of a building used as a residence;

"land used for primary production" means land that is used exclusively for the business of primary production, but does not include—

            (a)         land given or accruing to an uncertain person or on an uncertain event, not being—

                  (i)         land devised by a testator to his child contingently on his attaining a certain age; or

                  (ii)         land devised by a testator to a beneficiary contingently on his surviving the testator for a period not exceeding one calendar month;

            (b)         land devised for a term of years; or

            (c)         an annuity or bequest secured by or charged upon land;

"rural property", in relation to a deceased person, means land used for primary production in relation to that deceased person, and includes animals, farm produce and plant and machinery used by that person or by a spouse or any descendant or ancestor of that person or by any two or more of them at the time of that person's death exclusively for the business of primary production in connection with that land, but does not include any motor vehicle designed primarily for the conveyance of persons, household furniture, furnishings and appliances.



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