South Australian Consolidated Acts South Australian Consolidated Acts56B—Rate of duty on property derived by children adopted " "de facto
Where—
(a) a
person derives any property from a deceased person with whom he lived and who
acted in loco parentis to such person; and
(b) the
Minister is satisfied that, although such person was not a legally adopted
child of the deceased person, the circumstances are such that he should be
treated as such for the purposes of this Act,
the Minister may direct that the duty payable in respect of such property
shall be at the same rate as if such person were a legally adopted child of
the deceased person, and duty shall be assessed accordingly.