| Deduction of duty paid in other countries |
| Deduction of duty paid in other countries |
28.—(1) Where the Commissioner is satisfied that in any part of the Commonwealth duty is payable by reason of a death in respect of any property situate in such part of the Commonwealth and passing on such death, he shall allow a sum equal to the amount of that duty to be deducted from the estate duty payable in respect of that property on the same death:
|