- 1970-01-01 - (Creation)
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Under the terms of the Administration Act 1903-70 and the Death Duty Assessment Act 1973 duty was assessed on the estate of deceased persons. Statements of assets and liabilities of the estate had to be submitted to the Commissioner of State Taxation. The statements listed property and other assets of the estate, the value of the estate, debts of the deceased, identity of those entitled to the property. A copy of the death certificate and will had to accompany the statement.
From the information contained in the statement the balance of the estate could be assessed by the Commissioner for State Taxation and the duty payable was assessed accordingly.
The files consist of the statement of assets and liaiblities, with accompanying documents and correspondence, copies of the will and death certificate. Original wills are contained on probate files as part of the records of the Supreme Court.