s 10 Duty not payable in respect of small annuities and widows’ and orphans’ pensions
10.—(1) Estate duty shall not be payable in respect of a single annuity not exceeding $200 purchased or provided by the deceased either by himself alone or in concert or arrangement with any other person for the life of himself and of some other person and the survivor of them, or to arise on his own death in favour of some other person. (2) If in any case there is more than one such annuity, the annuity first granted shall alone be entitled to the exemption granted under subsection (1). (3) Estate duty shall not be payable in respect of any pension granted under the Widows’ and Orphans’ Pension Act 1904 nor in respect of any pension or annuity payable by the government of any part of the Commonwealth to the widow or child of any deceased officer of that government, notwithstanding that the deceased contributed during his lifetime to any fund out of which that pension or annuity is paid.