1983 Ed.]
Estate Duty
(CAP. 111
61
Where the principal value of the estate
$
Exceeds 2,000,000 and does not exceed 2,500,000
Estate duty shall be payable
at the rate
per cent of
24
2,500,000
*
*1
**
12
24
**
3,000,000
*
3,000,000 3,500,000
25
26
3,500,000
4,000,000
27
**
4,000,000
*
4,500,000
29
4,500,000
5,000,000
31
*
5,000,000
7,000,000
10,000,000
**
7,000,000
34
10,000,000
15,000,000
20,000,000
**
15,000,000
40
20,000,000
43
25,000,000
**
25,000,000
46
30,000,000
**
30,000,000
49
52
(Added. 7 of 1941, s. 3)
FIFTH SCHEDULE
(Persons dying on or after 1 April 1948 and before 1 February 1959)
Where the principal value of the estate
(ss. 3, 5, 14, 16, 17, 23, 24 & 27)
Estate duty shall be payable
at the rate per cent of
$
$
Exceeds
5,000 and does not exceed
10,000
3
10,000
25,000
4
25,000
50,000
5
50,000
100,000
6
100,000
200,000
7
200,000
300,000
8
300,000
350,000
9
350,000
400,000
10
400,000
450,000
11
450,000
500,000
12
500,000
550,000
13
550,000
600,000
14
600,000
650,000
15
650,000
700,000
16
700,000
750,000
17
750,000
800,000
18
800,000
900,000
19
900,000
1,000,000
20
1,000,000
1,250,000
21
1,250,000
1,500,000
22
1,500,000
1,750,000
23
1,750,000
2,000,000
24
2,000,000
2,500,000
25
2,500,000
3,000,000
26
3,000,000
3,500,000
27
3,500,000
4,000,000
29
4,000,000
4,500,000
31
4,500,000
5,000,000
34
5,000,000
7,000,000
37
7,000,000
10,000,000
40
10,000,000
15,000,000
43
15,000,000
20,000,000
46
20,000,000
25,000,000
49
25,000,000
30,000,000
52
(Added, 17 of 1948, s. 3. Amended, 1 of 1959, s. 11)