South Australian Consolidated Acts

SUCCESSION DUTIES ACT 1929 - SCHEDULE 2

Schedule 2—Amount of duties payable on property chargeable with duty under this Act

1         Where the person deriving or taking the property is an ancestor or descendant of the person from whom the property was derived or taken, the duty, subject to any rebates calculated as provided in Part 4B of this Act, shall be as follows:

Net present value of property derived or taken	Amount of duty
Not exceeding $20 000	15 per cent
Exceeding $20 000 but not exceeding $40 000	$3 000 plus 17½ per cent of excess over $20 000
Exceeding $40 000 but not exceeding $60 000	$6 500 plus 20 per cent of excess over $40 000
Exceeding $60 000 but not exceeding $80 000	$10 500 plus 22½ per cent of excess over $60 000
Exceeding $80 000 but not exceeding $100 000	$15 000 plus 25 per cent of excess over $80 000
Exceeding $100 000 but not exceeding $120 000	$20 000 plus 27½ per cent of excess over $100 000
Exceeding $120 000 but not exceeding $140 000	$25 500 plus 30 per cent of excess over $120 000
Exceeding $140 000 but not exceeding $160 000	$31 500 plus 32½ per cent of excess over $140 000
Exceeding $160 000 but not exceeding $180 000	$38 000 plus 35 per cent of excess over $160 000
Exceeding $180 000 but not exceeding $200 000	$45 000 plus 37½ per cent of excess over $180 000
Exceeding $200 000 but not exceeding $220 000	$52 500 plus 40 per cent of excess over $200 000
Exceeding $220 000	27½ per cent

3         Where the person deriving or taking the property from the deceased person is the brother or sister of the person from whom the property is derived or taken or the descendant of any such brother or sister, or a person in any other degree of collateral consanguinity to the person from whom the property is derived or taken the duty, subject to any rebates calculated as provided in Part 4B of this Act, shall be as follows:

Net present value of property derived or taken	Amount of duty
Not exceeding $1 000	5 per cent
Exceeding $1 000 but not exceeding $2 000	$50 plus 10 per cent of the excess over $1 000
Exceeding $2 000 but not exceeding $20 000	$150 plus 17½ per cent of the excess over $2 000
Exceeding $20 000 but not exceeding $40 000	$3 300 plus 20 per cent of the excess over $20 000
Exceeding $40 000 but not exceeding $60 000	$7 300 plus 22½ per cent of the excess over $40 000
Exceeding $60 000 but not exceeding $80 000	$11 800 plus 25 per cent of the excess over $60 000
Exceeding $80 000 but not exceeding $100 000	$16 800 plus 27½ per cent of the excess over $80 000
Exceeding $100 000 but not exceeding $120 000	$22 300 plus 30 per cent of the excess over $100 000
Exceeding $120 000 but not exceeding $140 000	$28 300 plus 32½ per cent of the excess over $120 000
Exceeding $140 000 but not exceeding $160 000	$34 800 plus 35 per cent of the excess over $140 000
Exceeding $160 000 but not exceeding $180 000	$41 800 plus 37½ per cent of the excess over $160 000
Exceeding $180 000 but not exceeding $200 000	$49 300 plus 40 per cent of the excess over $180 000
Exceeding $200 000 but not exceeding $221 600	$57 300 plus 42½ per cent of the excess over $200 000
Exceeding $221 600	30 per cent

4         Where the person deriving or taking the property is a stranger in blood to the person from whom the property is derived or taken the duty shall be as follows:

Net present value of property derived or taken	Amount of duty
Not exceeding $1 000	10 per cent
Exceeding $1 000 but not exceeding $2 000	$100 plus 20 per cent of the excess over $1 000
Exceeding $2 000 but not exceeding $20 000	$300 plus 25 per cent of the excess over $2 000
Exceeding $20 000 but not exceeding $40 000	$4 800 plus 27½ per cent of the excess over $20 000
Exceeding $40 000 but not exceeding $60 000	$10 300 plus 30 per cent of the excess over $40 000
Exceeding $60 000 but not exceeding $80 000	$16 300 plus 32½ per cent of the excess over $60 000
Exceeding $80 000 but not exceeding $100 000	$22 800 plus 35 per cent of the excess over $80 000
Exceeding $100 000 but not exceeding $120 000	$29 800 plus 37½ per cent of the excess over $100 000
Exceeding $120 000 but not exceeding $140 000	$37 300 plus 40 per cent of the excess over $120 000
Exceeding $140 000 but not exceeding $160 000	$45 300 plus 42½ per cent of the excess over $140 000
Exceeding $160 000 but not exceeding $180 000	$53 800 plus 45 per cent of the excess over $160 000
Exceeding $180 000 but not exceeding $200 000	$62 800 plus 47½ per cent of the excess over $180 000
Exceeding $200 000 but not exceeding $221 600	$72 300 plus 50 per cent of the excess over $200 000
Exceeding $221 600	37½ per cent

6         Upon any property devised, bequeathed or passing under any non-testamentary disposition—

            (a)         for the sole or predominant purpose of the advancement of religion, science or education in the State;

            (b)         to a hospital in the State which the Treasurer is satisfied is not carried on for the purposes of profit to individuals; or

            (c)         to a benevolent institution or benevolent society in the State,

no duty shall be payable.