South Australian Consolidated Acts South Australian Consolidated Acts59—Estimate of value of property
In estimating the net present value of any property for the purpose of
ascertaining the amount of duty, no reduction shall be made in the estimate on
account of the estimate being made on the assumption that the whole property
is to be placed on the market at one and the same time: Provided that where it
is proved to the commissioner that the value of the property has been
depreciated by reason of the death of the deceased, any such depreciation
shall be taken into account.