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Assessment Procedures
24.69. Details of gifts made in each income tax year should form part of the annual income tax return, at least to the extent that gifts made in that year exceed the annual exemption recommended in paragraph 24.40. Gift duty assessments would be made on the basis of the details thus shown in income tax returns.
24.70. Procedures on objections and appeals from assessments for estate duty and gift duty should be the same as those for objections and appeals against income tax assessments.