Gift-tax rates amended to a revised progressive scale and administrative allocation clarifies Commissioner responsibility for assessees. The amendment reduces the monetary threshold in section 5(2) and inserts a new 11A specifying that the competent Commissioner is the sole Commissioner with jurisdiction or, where Commissioners have concurrent jurisdiction, the Commissioner empowered by the Board. The Schedule is replaced by a new progressive Rates of Gift-Tax framework prescribing base amounts plus percentage rates for successive value bands, effective from the stated fiscal commencement.