Gift tax rate specification clarified by replacing section 6A references with the rate in sub section (2) of section 3. Amendment replaces references to section 6A in section 18 of the Gift tax Act with a reference to the rate specified in sub section (2) of section 3; the ... Summary
Gift tax rate specification clarified by replacing section 6A references with the rate in sub section (2) of section 3.
Amendment replaces references to section 6A in section 18 of the Gift tax Act with a reference to the rate specified in sub section (2) of section 3; the opening provision and both occurrences in the Explanation are amended accordingly, effective 1 April 1987.
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