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    <title>Amendment of section 13</title>
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    <description>The amendment requires any person who made taxable gifts exceeding the exempt threshold, or is assessable for such gifts made by another, to furnish a verified return in the prescribed form by the 30th day of June of the corresponding assessment year. Returns showing taxable gifts below the exempt threshold are treated as deemed never to have been furnished, except where the return was filed in response to a statutory notice under the assessment provisions.</description>
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      <description>The amendment requires any person who made taxable gifts exceeding the exempt threshold, or is assessable for such gifts made by another, to furnish a verified return in the prescribed form by the 30th day of June of the corresponding assessment year. Returns showing taxable gifts below the exempt threshold are treated as deemed never to have been furnished, except where the return was filed in response to a statutory notice under the assessment provisions.</description>
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