Document ID: chunk:federal_register_of_legislation:C2004A03104:schedule:2:p19
Version: federal_register_of_legislation:C2004A03104
Segment Type: schedule
Provision Reference: sch 2 (pt 19/48)
Character Range: 85776–88845

Sub-section 3(1) (definition of "costs certificate")—
Insert "7a (1)," after "7 (1),".

After section 7—
Insert the following section:

Costs certificates for appellants where no respondent
"7a. (1) Subject to this Act, where a Federal appeal succeeds on a question of law and there is no respondent to the appeal, the court that heard the appeal may, on the application of the appellant, grant to the appellant a costs certificate in respect of the appeal.
"(2) The certificate that may be granted under sub-section (1) by a court to an appellant is a certificate stating that, in the opinion of the court, it would be appropriate for the Attorney-General to authorize a payment under this Act to the appellant in respect of the costs incurred by the appellant in relation to the appeal.".

Sub-section 8 (2)—
Omit "on indictment" (wherever occurring), substitute "(whether on indictment or otherwise)".

Section 11—
Omit "7 or", substitute "7, 7a or".

Section 21—
Add at the end the following sub-section:
"(4) A court is not empowered to grant a costs certificate under sub-section 7a (1) in respect of a Federal appeal instituted, or leave for which was granted, before the commencement of this sub-section.".

Gift Duty Assessment Act 1941

Section 2—
Omit "the twenty-ninth day of October, One thousand nine hundred and forty-one", substitute "29 October 1941".

Sub-section 4 (1) (definition of "Board of Review")—
Omit "Income Tax and Social Services Contribution Assessment Act 1936-1957", substitute "Income Tax Assessment Act 1936".

After the definition of "child" in sub-section 4 (1)—
Insert the following definition:
"'Commissioner' means the Commissioner of Taxation;".

Sub-section 4 (1) (definition of "the Commissioner")—
Omit the definition.

Sub-section 4 (2)—
Insert "in sub-section (1)" after "the definition of 'disposition of property'".

Sub-section 10 (3)—
Omit "Court" (wherever occurring), substitute "court".

SCHEDULE 1—continued

Paragraph 10 (4) (c)—
     (a) Omit "Authority" (wherever occurring), substitute "authority".
     (b) Omit "Stamp Duties or Succession Duties", substitute "stamp duties or succession duties".

Paragraph 10 (4) (ca)—
     (a) Omit "Authority", substitute "authority".
     (b) Omit "Gift Duty", substitute "gift duty".

Paragraph 10 (4) (d)—
Omit "Director-General of Social Services", substitute "Secretary to the Department of Social Security".

Sub-section 10 (5)—
     (a) Omit "the last preceding sub-section", substitute "sub-section (4)".
     (b) Omit "of this section".

Section 11—
Omit "the date of commencement of this Act", substitute "29 October 1941".

Paragraph 13 (f)—
Omit "the foregoing provisions of this section", substitute "paragraphs (a), (b), (c), (d) and (e)".

Paragraph 14 (1) (i)—
Omit "(i) any", substitute "(j) any".

Sub-paragraph 14 (1) (i) (i)—
     (a) Omit "eighteen" (wherever occurring), substitute "18".
     (b) Omit "One hundred dollars", substitute "$100".

Sub-section 15 (1) (paragraph (b) of the definition of "civilian accompanying the United States Forces")—