Short Title
1. These Regulations may be cited as "The Succession and Probate Duties Regulations of 1918."
Rescission of Existing Regulations
2. The Regulations under The Succession and Probate Duties Acts 1892 to 1904, published in the Government Gazette of the 28th January, 1905, are hereby rescinded:
Provided that the recission of the said Regulations shall not affect any right, claim, privilege, obligation, penalty, or liability acquired, accrued or incurred thereunder.
Interpretation 3. In these Regulations-
The term "Commissioner" means the Commissioner of Stamp Duties, and, unless the context otherwise indicates, includes any Deputy Commissioner of Stamp Duties.
"The said Acts" means The Succession and Probate Duties Acts 1892 to 1918, and includes all Regulations made thereunder in force for the time being.
"Queensland Company" means a company incorporated and registered under The Companies Acts 1863 to 1913.
3A. In respect of duties payable in relation to estates of persons dying after the commencement of the Succession and Probate Duties Acts Amendment Act 1973-
(a) Regulations 4, 5, 6, 7 and 9 shall not apply;
(b) Regulation 21 shall continue to apply with the deletion of- (i) the first paragraph; and
(ii) the words "before such Grant of Probate or Letters of Administration is stamped with the duty assessed thereon and returned to the Registrar" from the third paragraph;
(c) Regulation 26 shall continue to apply with the deletion of any reference to Probate or Administration Duty and the pre- scribed forms relating thereto.
Inserted by regulation published Gazette 6 July 1974, p. 1430.
68 Regs. 4-9 REGULATIONS
Affidavit as to Estate
4. With every application for a Grant of Probate or Letters of Administration, an affidavit, duly sworn, setting forth the particulars and value of the estate of the deceased person, according to the Form A in the Schedule hereto, shall be lodged with the Registrar of the Supreme Court at Brisbane, Rockhampton, or Townsville, as the case may be.
Affidavit to be forwarded to Commissioner
5. The said affidavit, after such grant has been made, shall be forth- with forwarded by the Registrar of the said Court to the Commissioner at Brisbane, or the Deputy Commissioner at Rockhampton or Townsville, as the case may be, for the purpose of having the probate or administra- tion duty assessed on the estate referred to in such affidavit.
Vouching Affidavit
6. Within fourteen days after the said affidavit has been lodged with the said Registrar, the person or persons applying for any grant shall attend at Brisbane, Rockhampton, ·or Townsville, as the case may be, with all necessary valuations, letters, vouchers, books, documents, and other particulars required by the Commissioner for the purpose of vouching for the correctness of the facts stated in the said affidavit, and of affording the Commissioner any further information he may require relating to the estate concerned.
Payment of Duty; Stamping and Return of Form of Grant
7. Within fourteen days after the probate or administration duty has been assessed, such duty shall be paid at the Stamp Duties Office at Brisbane, Rockhampton, or Townsville, as the case may be, whereupon the Commissioner shall stamp the form of grant accordingly, and subject as hereinafter provided shall return the same to the said Registrar.
Certified Copy of Will and Probate or Letters of Administration to be Forwarded
8. Within fourteen days after Probate or Letters of Administration have been granted, the person or persons obtaining the same shall forward, through the said Registrar, to the Commissioner at Brisbane, or the Deputy Commissioner at Rockhampton or Townsville, as the case may be, a certified office copy of such Will and Probate or Letters of Administration.
Election or Order to Administer by Public Curator
9. When an Election or Order to Administer an estate is made or obtained by the Public Curator at Brisbane, or by a Deputy Public Curator at Rockhampton, Townsville, or elsewhere within the State, the Public Curator, or Deputy Public Curator, shall, within ninety days after the date of such Election or Order, file in the Stamp Duties Office at Brisbane, Rockhampton, Townsville, or elsewhere, as the case may be, a copy of such Election or Order, together with an affidavit setting forth the value of the estate of the deceased person, according to the Form B in the Schedule hereto, and also file such valuations and other particulars as are required by the Commissioner, and shall pay duty as upon a Grant of Administration according to the value of such estate, when assessed, as provided in the Schedule to The Succession and Probate Duties Act, 1892.
Such duty shall be denoted by an impressed stamp or stamps upon such copy of such Election or Order.
REGULATIONS Regs.l0-12 69 The Public Curator or Deputy Public Curator shall also pay the succession duty on such estate as and when such duty is assessed.
Successors to disclose Succession and furnish Particulars
10. Every person succeeding to any property or beneficial interest in any property, or to the use and enjoyment of any property, and every trustee or person made accountable under the said Acts, and every donee of any property or interest in any property or other person in possession at any time of any property or any interest therein in respect of which property or interest a succession arises or is deemed to arise within the meaning of the said Acts, shall, within ninety days after the death of the deceased person, or such further time as the Commissioner upon application being made to him before the expiration of such period may allow, disclose the nature and the full and true value thereof in an account according to the Form C in the Schedule hereto.
Every such account shall be accompanied by all necessary explana- tions, valuations, letters, books, vouchers, and other particulars required by the Commissioner, and also by all necessary documents affecting the property comprised therein.
The age of the successor to an annuity or life interest must be disclosed, and, if necessary, must be verified by the production of a certificate of birth.
When all duty has been paid the Commissioner may return any original documents so sent to him as aforesaid on lodgment, if required by him, of certified copies of the same.
Address of Service; Service by Post
11. Every account shall be headed with the address for service at which the successor, donee, trustee, or other person accountable under the said Acts, or the solicitor acting on behalf of any such person, may be served by the Commissioner with any notice which the Commissioner may require or authorise to be delivered to such successor, donee, trustee or other person, or his or her solicitor.
Any such notice may be given or served by the Commissioner by sending the same through the post addressed to such successor, donee, trustee, or other person or his or her solicitor, at the address for service named as aforesaid.
Any notice sent through the post by the Commissioner as aforesaid shall be deemed to have been delivered to the successor, donee, trustee or other person accountable under the Act, or his or her solicitor, as the case may be, on the day following the date on which the letter containing the same would in the due course of post have reached the addressee;
and in proving such delivery it shall be sufficient to prove that the letter containing the notice was properly addressed and put into the Post Office at a time which would have permitted the letter to reach the addressee as aforesaid.
Registration of Approved Valuers,· their Duties
12. ( 1) Any person (including any individual member of or in any firm or company), desirous of having his name placed on the register of approved valuers of property for the purposes of the said Acts to be kept by the Commissioner, shall make written application for that purpose to the Commissioner, stating fully his qualifications.
70 Reg.13 REGULATIONS
The Commissioner shall be the sole judge of the applicant's fitness to be registered as an approved valuer.
Upon approval by the Commissioner, the applicant's name shall be registered on the register of approved valuers, and a certificate to that effect shall be issued to him according to the Form D in the Schedule hereto .
. No valuation of property for the purposes of the said Acts shall be received or approved by the Commissioner unless the person making the same is so registered as an approved valuer, except in cases where it is shown to the satisfaction of the Commissioner that it is impossible in some remote district to obtain a valuation made by an approved valuer or where other reason satisfactory to the Commissioner is given.
Provided that the Commissioner may upon request dispense with a valuation by an approved valuer if he is satisfied that an estate wherein the beneficiaries are a spouse and/ or children under the age of 21 years will in his opinion be exempt from the payment of duty. A request for such dispensation shall be supported by some reliable evidence indicating that the property does not exceed the declared value (such as Valuer- General's unimproved valuation) its situation, history, full and precise details of improvements thereon, age, state of maintenance and preserva- tion, insurance cover and fair market value.
(3) If any valuer-
( a) Furnishes a valuation which is grossly an under-valuation
in any material particular; or
(b) Is guilty of any misrepresentation, or of giving any false explanation with regard to any particulars furnished by him in any valuation;
he shall be guilty of an offence against these Regulations, and in addition to any penalty which may be imposed upon him ·therefor shall be liable to have his name removed from the register of approved valuers.
( 4) Where the property valued is situated in a town or district other than the valuer's usual place of business, such valuer shall state his qualifications for making such valuation.
( 5) Valuations must be made and particulars furnished in accord- ance with instructions to approved valuers issued from time to time by the Commissioner; and a declaration made by the valuer according to the Form E in the Schedule hereto shall be annexed to every valuation made for the purposes of the said Acts.
As amended by regulation published Gazette 21 December 1963, p. 1467.
Power to Hold Inquiry
13. The Commissioner may in relation to any estate, if dissatisfied with any account rendered or particulars or evidence or return furnished, or with the value placed upon any property, or for any other reason, hold an inquiry for the purposes of the said Acts, and may accordingly, by notice in writing, require any person to attend before him at such time and place as shall be specified therein.
Every person so notified shall be bound to attend as and when so required and to produce all books, documents, or papers relating to the estate under consideration, and give evidence, whether orally or by declaration, before the Commissioner.
The Commissioner may require evidence at any such inquiry to be given on oath, and for that purpose he may administer an oath.
REGULATIONS Regs.14-20 71
Who to Comply with Notice or Demand, etc.
14. Any notice or demand sent by the Commissioner for the lodgment of any account, return, or form required by the said Acts or for any document, book, or other particulars or explanations required by him for the purposes of the said Acts shall be complied with (verified if necessary) by the executor, administrator, or other accountable person, or such other person as the Commissioner may require, and within the time prescribed in any such notice or demand.
Joint Accounts in Bank
15. Where any moneys are held by any Bank or financial institution upon any account whether and/or, or joint, or joint and several, upon which any deceased person had the right to operate or draw, the Bank or financial institution shall furnish the Commissioner with any informa- tion required by him in respect of such moneys or income therefrom, and, further, if demanded by the Commissioner in writing, shall furnish such returns upon the death of any such person as may be required by him.
Policies of Insurance
16. At the end of each month or within twenty-one days thereafter a return shall be furnished to the Commissioner by every Life Assurance Company or Society in Queensland of all moneys paid over by such Company or Society during such month upon the death of any person in respect of any policy on the life of such person, which policy is recorded on the books or register of such Company or Society in Queens- land, or if recorded elsewhere where the premiums have been paid in Queensland or the deceased was domiciled or resident in Queensland at the date of his death.
The provisions of this Regulation shall also extend to and be observed with respect to-
( a) Every industrial policy where the sum paid over amounts to
$200 or upwards; and
(b) Moneys paid over to the survivor under a joint policy.
The return shall state-
(a) The name of the deceased, the date of his death, the number of the policy, the amount paid over, and the name and address of the person or Company to whom such moneys were paid;
and
(b) Where such policy was assigned, particulars of such assignment.
The Company or Society shall also be bound to furnish to the Com- missioner any further info,rmation relating to any such policy or moneys paid over as and when required by him.
Decimal currency reference substituted pursuant to section 7 of Decimal Currency Act of 1965.
Form of Return as to Shares on Branch Register of Queensland Company
17. The return to be furnished by Queensland Companies in accordance with Section 2 of The Succession and Probate Duties Act 1892 Amendment Act of 1895 shall be according to the Form F in the Schedule hereto.
18. Not reprinted.
19. Not reprinted.
20. Not reprinted.
72 Regs. 21-26 REGULATIONS
Undertaking to pay Duty
21. The security required by the Commissioner for the payment of all the duties payable upon the death of any person shall be according to the Form L in the Schedule hereto.
The Commissioner shall not be bound to accept any undertaking for the payment of duty, and may require the whole of the duties payable to be paid before a certificate is issued to the Registrar of the Supreme Court as required by the said Acts.
Where such certificate has been issued the Commissioner may, in his discretion, demand and receive the whole of the duties payable before such Grant of Probate or Letters of Administration is stamped with the duty assessed thereon and returned to the Registrar.
The certificate to be issued to the Registrar of the Supreme Court shall be according to the Form M in the Schedule hereto.
Where no duty is payable or the whole of the duty has been paid the certificate shall be according to the Form N in the Schedule hereto.
Payments to be in Cash
22. All payments to the Commissioner in respect of duties under the said Acts shall be made in cash, money order, or by banker's draft.
When payment or remittance is tendered by cheque the duty shall not be deemed to be paid, notwithstanding any receipt given therefor or certificate issued, until the amount of such cheque has been collected.
Where Payments may be Made
23. If so desired by the persons accountable for the payment of succession duties, assessments thereof may be made by and paid to the Commissioner at Brisbane or to any Deputy Commissioner at any Stamp Duties Office, irrespective of the District in which the Grant of Probate or Letters of Administration may have been issued.
Record of Estate
24. When an estate has been recorded at the Stamp Duties Office, a reference number shall be given thereto, and such reference number must be quoted in any dealings, correspondence, or inquiries relating to such estate.
Noting on Returns
25. The Commissioner may cause to be made on any completed forms or on any accounts or returns furnished to him for the purposes of the said Acts such addition, corrections, observations, or directions as he thinks fit.
Such writing shall be made in a different coloured ink from that in which the original document has been made, and shall be noted by the person making it.
Any writing so made shall not affect the validity of the original document or relieve the person making the same from any proceedings or penalties incurred under the said Acts.
Forms of Certificates, Notices, etc.
26. ( 1) The certificate required for the purposes of Sections 43 and 43A of The Succession and Probate Duties Act, 1892, shall be according
to the Form K in the Schedule hereto.
REGULATIONS Regs.27, 28 73
(2) The notice of assessment of Probate or Administration and/or Succession Duties payable under the said Acts shall be according to the Forms 0 orR in the Schedule hereto respectively.
(3) Where no duty is payable the certificate shall be according to the Forms S or T in the Schedule hereto respectively.
( 4) The certificate as to the payment of any duty under the said Acts which may be required by an executor, administrator, trustee, or other person accountable for the payment of such duty shall be according to the Form U in the Schedule hereto.
(5) A Memorandum of Charge under Section llA of The Succes- sion and Probate Duties Act, 1892, shall be according to the Form V in the Schedule hereto.
A Memorandum of Satisfaction of any such charge shall be according to the Form W in the Schedule hereto.
( 6) The oath to be taken and subscribed by every person appointed or employed under the said Acts before commencing to act in the execution of his office shall be according to the Form X in the Schedule hereto.
Forms
27. ( 1) The Forms set forth in the Schedule hereto shall be used for the several purposes of the said Act to which they are respectively applicable.
(2) Where any Form provides that a Schedule may or shall be annexed thereto the full particulars relating to the items to which such Schedule is to relate shall be fully set forth in a Schedule to be numbered and annexed to the Form, and such Schedule shall be verified by a declaration to be made by the person furnishing such form.
( 3) Any such form may be modified to meet the circumstances of any particular case.
( 4) No person shall wilfully tear, damage, or destroy any form or return, notice, letter, circular, or writing belonging to or issued by the Commissioner, or apply any such form or return to any use other than for the specific purpose for which the same is required to be used for the purposes of the said Acts.
Penalty
28. Every person guilty of a breach of these Regulations shall be liable to a penalty not exceeding two hundred dollars.
Decimal currency reference substituted pursuant to section 7 of Decimal Currency Act of 1965.
D