South Australian Consolidated Acts South Australian Consolidated Acts38—References to valuations made or accepted for succession duty
purposes etc to be construed, where appropriate, as references to valuations
made by competent valuers
Where a will refers expressly or by implication to a valuation made or
accepted for the purpose of assessing succession duty or any other form of
death duty, that reference is, if the valuation contemplated by the reference
is not required under the law of this State or of any other place, to be
construed as if it were a reference to a valuation made by a competent valuer.