South Australian Consolidated Acts

SUCCESSION DUTIES ACT 1929 - SECT 6

6—Reciprocity in the deduction of duty paid in respect of foreign property

        (1)         If at any time the Governor is satisfied that by the law of any other State or country (including any part of His Majesty's dominions) no succession duties, probate duties, death duties, estate duties, or other duties of the same nature are charged or payable upon property situated or deemed to be situated in South Australia, or no such duties are charged or payable on any substantial part of such property as aforesaid, or provision is or will be made—

            (a)         for the deduction from succession duties, probate duties, death duties, estate duties, or other duties of the same nature, payable in the said State or country in respect of property in South Australia of duty paid in this State in respect of the same property; or

            (b)         for exempting from any such duties as aforesaid property in this State,

or to the like effect or substantially the like effect, the Governor may, by proclamation, declare the said State or country to be a reciprocating State for the purposes of this Act.

        (2)         If subsequently the Governor is satisfied that succession duties, probate duties, death duties, estate duties, or other duties of the same nature are charged or payable upon property situated or deemed to be situated in South Australia, or that any such duties are charged or payable upon a substantial part of any such property, or that any such provision as mentioned in subsection (1) of this section is no longer in force, or will not be made, or is not being given effect to in the reciprocating State, the Governor may, by proclamation revoke the proclamation made with respect to the said reciprocating State.