Compare: 1955 No 105 ss 2, 16(1)(a)–(d), (g), (h), (2), 19(1), 22, 41, 42, 43(1); 1957 No 31 s 2(1); 1960 No 43 s 16(2)(a), (b); 1964 No 74 ss 5(1), (7), 6; 1966 No 29 s 3; 1966 No 30 s 2(1)
Section 2(1) administration: amended, on 1 January 1971, pursuant to section 84(1) of the Administration Act 1969 (1969 No 52).
Section 2(1) Commissioner: amended, on 1 April 1995 (applying with respect to the tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).
Section 2(1) Commonwealth: repealed, on 24 May 1999 (but continuing to apply to the estate of any person who died before 17 December 1992), by section 4 of the Estate Duty Repeal Act 1999 (1999 No 64).
Section 2(1) deceased person or the deceased: repealed, on 24 May 1999 (but continuing to apply to the estate of any person who died before 17 December 1992), by section 4 of the Estate Duty Repeal Act 1999 (1999 No 64).
Section 2(1) deceased serviceman: repealed, on 24 May 1999 (but continuing to apply to the estate of any person who died before 17 December 1992), by section 4 of the Estate Duty Repeal Act 1999 (1999 No 64).
Section 2(1) emergency force: repealed, on 24 May 1999 (but continuing to apply to the estate of any person who died before 17 December 1992), by section 4 of the Estate Duty Repeal Act 1999 (1999 No 64).
Section 2(1) foreign assets: repealed, on 24 May 1999 (but continuing to apply to the estate of any person who died before 17 December 1992), by section 4 of the Estate Duty Repeal Act 1999 (1999 No 64).
Section 2(1) general power of appointment: repealed, on 24 May 1999 (but continuing to apply to the estate of any person who died before 17 December 1992), by section 4 of the Estate Duty Repeal Act 1999 (1999 No 64).
Section 2(1) group superannuation scheme paragraph (a): amended, on 1 November 1976, pursuant to section 3(3) of the Government Superannuation Fund Amendment Act 1976 (1976 No 30).
Section 2(1) group superannuation scheme paragraph (c): replaced, on 1 December 2014, by section 150 of the Financial Markets (Repeals and Amendments) Act 2013 (2013 No 70).
Section 2(1) group superannuation scheme paragraph (d): repealed, on 6 August 1976, by section 11(3) of the Superannuation Schemes Act 1976 (1976 No 3).
Section 2(1) infant child of the deceased: repealed, on 24 May 1999 (but continuing to apply to the estate of any person who died before 17 December 1992), by section 4 of the Estate Duty Repeal Act 1999 (1999 No 64).
Section 2(1) interest on gift duty: inserted, on 26 July 1996, by section 2(1) of the Estate and Gift Duties Amendment Act 1996 (1996 No 62).
Section 2(1) Minister: repealed, on 24 May 1999 (but continuing to apply to the estate of any person who died before 17 December 1992), by section 4 of the Estate Duty Repeal Act 1999 (1999 No 64).
Section 2(1) orphan infant child: repealed (with effect on 21 June 1979 and applying to the estates of all persons dying on or after that date), on 19 October 1979, by section 2(1) of the Estate and Gift Duties Amendment Act 1979 (1979 No 24).
Section 2(1) penalty on gift duty: inserted, on 26 July 1996, by section 2(2) of the Estate and Gift Duties Amendment Act 1996 (1996 No 62).
Section 2(1) prescribed: amended, on 1 April 1995 (applying with respect to the tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).
Section 2(1) Taxation Review Authority, or Authority: inserted, on 28 September 1993, by section 2 of the Estate and Gift Duties Amendment Act 1993 (1993 No 132).
Section 2(1) Taxation Review Authority, or Authority: amended, on 1 April 1995 (applying with respect to the tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).
Section 2(2) allowable debt: repealed, on 24 May 1999 (but continuing to apply to the estate of any person who died before 17 December 1992), by section 4 of the Estate Duty Repeal Act 1999 (1999 No 64).
Section 2(2) charitable allowance: repealed, on 24 May 1999 (but continuing to apply to the estate of any person who died before 17 December 1992), by section 4 of the Estate Duty Repeal Act 1999 (1999 No 64).
Section 2(2) charitable succession: repealed, on 24 May 1999 (but continuing to apply to the estate of any person who died before 17 December 1992), by section 4 of the Estate Duty Repeal Act 1999 (1999 No 64).
Section 2(2) charitable successor: repealed, on 24 May 1999 (but continuing to apply to the estate of any person who died before 17 December 1992), by section 4 of the Estate Duty Repeal Act 1999 (1999 No 64).
Section 2(2) deceased successor: repealed, on 24 May 1999 (but continuing to apply to the estate of any person who died before 17 December 1992), by section 4 of the Estate Duty Repeal Act 1999 (1999 No 64).
Section 2(2) disposition of property paragraph (a): amended (with effect on 1 July 1994), on 14 September 1994, by section 2 of the Estate and Gift Duties Amendment Act 1994 (1994 No 78).
Section 2(2) donee: replaced (with effect on 22 June 1972 and applying to the estates of all persons dying on or after that date), on 13 October 1972, by section 3 of the Estate and Gift Duties Amendment Act 1972 (1972 No 25).
Section 2(2) dutiable estate: repealed, on 24 May 1999 (but continuing to apply to the estate of any person who died before 17 December 1992), by section 4 of the Estate Duty Repeal Act 1999 (1999 No 64).
Section 2(2) final balance: repealed, on 24 May 1999 (but continuing to apply to the estate of any person who died before 17 December 1992), by section 4 of the Estate Duty Repeal Act 1999 (1999 No 64).
Section 2(2) general power of appointment: inserted, on 6 October 2009, by section 857 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 2(2) gift: amended, on 1 October 2011, by section 245(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 2(2) matrimonial home allowance: repealed, on 24 May 1999 (but continuing to apply to the estate of any person who died before 17 December 1992), by section 4 of the Estate Duty Repeal Act 1999 (1999 No 64).
Section 2(2) matrimonial property: repealed, on 1 August 2001, by section 64(2) of the Property (Relationships) Amendment Act 2001 (2001 No 5).
Section 2(2) personal chattels: repealed, on 24 May 1999 (but continuing to apply to the estate of any person who died before 17 December 1992), by section 4 of the Estate Duty Repeal Act 1999 (1999 No 64).
Section 2(2) predecessor: repealed, on 24 May 1999 (but continuing to apply to the estate of any person who died before 17 December 1992), by section 4 of the Estate Duty Repeal Act 1999 (1999 No 64).
Section 2(2) succession: repealed, on 24 May 1999 (but continuing to apply to the estate of any person who died before 17 December 1992), by section 4 of the Estate Duty Repeal Act 1999 (1999 No 64).
Section 2(2) successor: repealed, on 24 May 1999 (but continuing to apply to the estate of any person who died before 17 December 1992), by section 4 of the Estate Duty Repeal Act 1999 (1999 No 64).
Section 2(3)(b): amended, on 1 April 2007, by section 3(2) of the Estate and Gift Duties Amendment Act 2005 (2005 No 8).
Section 2(3)(b): amended, on 26 April 2005, by section 3(1) of the Estate and Gift Duties Amendment Act 2005 (2005 No 8).