s 28 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. (2) Such deduction shall not exceed the estate duty payable in Singapore on the same property. (3) No such deduction shall be made until the duty so payable in such part of the Commonwealth has been actually paid, and in the meantime the full amount of the estate duty shall be assessed and payable. (4) On payment of the duty in such part of the Commonwealth, a refund of the amount thereof shall be made in the same manner as in the case of duty paid in excess. (5) Where any property passing on the death of the deceased is situate in a country to which subsection (1) does not apply and the Commissioner is satisfied that by reason of such death any duty is payable in that country in respect of that property, he shall make an allowance of the amount of that duty from the value of the property. (6) This section shall have effect as if “Commonwealth” included the Republic of Ireland.