1196
THE NEW ZEALAND GAZETTE.
[No. 27

10. The notice of assessment of death duties to be delivered by the Commissioner to the administrator under section 34 shall be in the form or to the effect set out in form marked “M.”

11. In any case where the Commissioner certifies to the administrator under section 34 that no death duty is payable, the certificate shall be in the form or to the effect set out in form marked “P.”

12. Where an administrator gives security by bond under section 36 (2) in order to obtain the administration before payment of duty, such bond shall be in the form marked “Q.”

13. Notice of assessment of gift duty shall be given by the Commissioner to the person who has delivered the statement of a dutiable gift, and notice so given shall be deemed to have been duly given to any and every person interested in or liable for the payment of the duty upon the gift. Such notice shall be in the form or to the effect set out in form marked “O.”

14. Where the Commissioner desires to file a memorandum of charge for death duty or gift duty against the title to any land liable to any such charge, such memorandum shall be in the form or to the effect set out in form marked “R” or “S,” and a memorandum of satisfaction of any such charge shall be in the form or to the effect set out in form marked “T.”

15. Where in pursuance of any Act payment is made out of the estate of a deceased person without probate or letters of administration having been obtained, notice of such payment shall be given under section 61 of the Death Duties Act, 1921, to the Commissioner by the person making the payment in form numbered 33.

Age of deceased :
Accounts filed :
Assessment issued :

Form I.

Death Duties Act, 1921, and Amendments.

STATEMENT BY ADMINISTRATOR, TO BE DELIVERED TO THE COMMISSIONER OF STAMP DUTIES WITHIN SIX MONTHS FROM THE GRANT OF ADMINISTRATION, PURSUANT TO SECTION 33 OF THE ABOVE ACT.

(NOTE.—“Administrator” means and includes executor, administrator, and also any person succeeding to any property where no probate or letters of administration are required to be issued.)

Register . No. 19 Folio

Name of deceased [Insert full name, last address, and occupation] :
Name(s) of administrator(s) [Insert names, addresses, and occupation] :
Name of solicitor (if any) filing statement [Insert full name and address] :
Address for service [Insert full name and address] :

Declaration.

[Insert full name s,addresses, and occupations of administrators], New Zealand, do severally, solemnly, and sincerely declare,—

1. That am [are] administrator of the estate of (deceased), under probate [or letters of administration] granted at on the day of , 19 , under No. .

2. That the said deceased died on or about the day of , 19 , at [Insert name of particular place of death], in the [Insert the word country, State, or Dominion] of .

3. That to the best of my [our] knowledge and belief the said deceased was at the time of his [her] death domiciled* in New Zealand [or out of New Zealand].

4. That to the best of my [our] knowledge and belief Statement A† hereunder written is a true and complete statement of the nature and value of all real and personal estate of or to which the said deceased was possessed or entitled, or of or to which the said deceased† is deemed to have been possessed or entitled at the time of his [her] death, which was then situated in New Zealand or is deemed by virtue of the Death Duties Act, 1921, to have been then situated in New Zealand.

5. That to the best of my [our] knowledge and belief the said deceased did not at any time before his [her] death make any gift§ the value of which forms part of his [her] dutiable estate (other than the gifts, particulars of the nature and value of which are set out in the Thirteenth and Fourteenth Schedules of Statement A hereunder written).

6. That to the best of my [our] knowledge and belief the debts|| of the deceased (including his funeral expenses) in respect of which an allowance may be made under section 9 of the Death Duties Act, 1921, as set out in Statement B hereunder written were due and owing at the death of the deceased, and were incurred by the deceased for full consideration in money or money’s worth, wholly for his [her] own use and benefit, and the deceased had no right of reimbursement from any other estate or person.

7. That to the best of my [our] knowledge and belief the said deceased had no foreign¶ assets within the meaning of section 10 of the Death Duties Act, 1921 (other than the assets referred to in Statement C hereunder written).

8. That to the best of my [our] knowledge and belief the final balance of the estate of the said deceased amounts to** pounds sterling (£ ), computed as set out in Statement D hereunder written, and that the valuations of the property comprised in the dutiable estate of the said deceased are the just and true values at the several dates mentioned in the particulars in the schedules hereto annexed.

9. That to the best of my [our] knowledge and belief the successors†† of the deceased, the age, and the degree of relationship of the said successors to the deceased, are truly set out in Statement E hereunder written.

And I [we] make this solemn declaration conscientiously believing the same to be true, and by virtue of the Justices of the Peace Act, 1908.

Declared at , this day
of , one thousand nine hundred
and , before me—

A Justice of the Peace for the Dominion of New Zealand
[or A Solicitor of the Supreme Court of New Zealand].

• Particular care must be taken to ascertain the proper domicile of the deceased.

† If the deceased was domiciled in New Zealand all personal property wherever situated must be included in this statement. As to the situation of such property, see sections 7 and 8 of the Death Duties Act, 1921.

† See section 5 of the Death Duties Act, 1921.

§ See section 5 (b), (c), of the Death Duties Act, 1921.

|| See section 9 of the Death Duties Act, 1921.

¶ See section 10 of the Death Duties Act, 1921.

** The amount must be written in words.

†† § section 16 of the Death Duties Act, 1921,