Series S489 - FILES - PROBATE DUTY

Identity area

Reference code

AU WA S489

Title

FILES - PROBATE DUTY

Date(s)

  • 1970-01-01 - (Creation)

Level of description

Series

Medium

Format

Files

Status

Context area

Name of creator

AU WA A116 - STATE TAXATION DEPARTMENT [2] (1970-07-01 -)

Administrative history

The Taxation Department consolidated all forms of State taxation in one agency. These included property valuations, stamp and probate duty. About two thirds of the Department's employees were transferred from Treasury to Taxation Department. Previously, Western Australia had been the only State which had its taxes collected by the Commonwealth.

Archival history

Content and structure area

Scope and content

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.

Accruals

System of arrangement

Conditions of access and use area

Conditions governing access

Restricted 75 years from item closure

Conditions governing access (legacy)

Conditions governing reproduction

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Finding aids

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Existence and location of originals

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Description control area

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Archivist's note

Range Control Symbol = 818/1971 - 4545/1979

Accession area

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