Gift Duty - Assessment - Estate and Gift Duties Act

Recent Law, pp. 14-15, Febuary 1978

2 Pages Posted: 1 Feb 2010 Last revised: 1 May 2015

See all articles by John Prebble QC

John Prebble QC

Victoria University of Wellington - Faculty of Law; Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien; University of Notre Dame Australia - School of Law

Date Written: Febuary 1, 2010

Abstract

A case note on Baigent v. CIR (1978) 3 NZTC 61,300. Section 63 of the Estate and Gift Duties Act 1968 provides that “a dutiable gift shall include and consist of all the property, comprised in any gift”. Where the donee pays gift duty on behalf of the donor the duty forms part of the value of the gift.

Keywords: Estate and Gift Duties Act 1968, Gift Duty

JEL Classification: K14

Suggested Citation

Prebble QC, John, Gift Duty - Assessment - Estate and Gift Duties Act (Febuary 1, 2010). Recent Law, pp. 14-15, Febuary 1978, Available at SSRN: https://ssrn.com/abstract=1545484

John Prebble QC (Contact Author)

Victoria University of Wellington - Faculty of Law ( email )

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Wellington, 6140
New Zealand
+64 4 463 6311 (Phone)
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HOME PAGE: http://www.victoria.ac.nz/law/staff/prebble-scholarly.aspx

Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien ( email )

Welthandelsplatz 1
Vienna, Wien 1020
Austria

University of Notre Dame Australia - School of Law

Sydney Campus, New South Wales
Australia

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