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DUTIES ACT 1999

Table of Provisions

CHAPTER 1--PRELIMINARY

  • 1 Name of Act  
  • 2A Dictionary  
  • 2B Notes  
  • 2C Offences against Act—application of Criminal Code etc  
  • 3 Incorporation of Taxation Administration Act  
  • 4 Territory not liable for payment of duty  
  • 5 Duty a debt payable to Territory  

CHAPTER 2--TRANSACTIONS CONCERNING DUTIABLE PROPERTY

PART 2.1--INTRODUCTION AND OVERVIEW

  • 6 Definitions—ch 2  
  • 6A Meaning of commercial lease with premium—ch 2  
  • 7 Imposition of duty on certain transactions concerning dutiable  
  • 8 Imposition of duty on dutiable transactions that are not transfers  
  • 9 Form of a dutiable transaction  
  • 10 Dutiable property  
  • 11 When does a liability for duty arise?  
  • 12 Who is liable to pay the duty?  
  • 13 Liability of joint tenants  
  • 14 Necessity for written instrument or written statement  
  • 15 Lodging instrument etc with commissioner  
  • 16 When does duty become payable?  
  • 17 No double duty  
  • 18 Rate of duty  

PART 2.2--DUTIABLE VALUE

  • 20 What is the dutiable value of dutiable property?  
  • 21 What is the consideration for the transfer of dutiable property?  
  • 22 What is the unencumbered value of dutiable property?  
  • 23 Arrangements that reduce dutiable value  
  • 24 Aggregation of dutiable transactions  
  • 25 Value of goods in certain transactions also involving other  
  • 26 Apportionment—dutiable property and other property  
  • 28 Partnership interests  
  • 29 Partitions  
  • 30 Effect of alteration in purchase price  

PART 2.3--RATES OF DUTY

  • 31 General rate  
  • 33 Certain business assets  

PART 2.4--SPECIAL PROVISIONS

  • 50 Cancelled agreements  
  • 50A Cancelled transfer of dutiable property  
  • 51 Grant of certain Crown leases on surrender of development leases  
  • 52 Refund if Crown lease surrendered  
  • 53 Transfers arising from mortgages of land  

PART 2.5--EXEMPTIONS

Division 2.5.1--Trusts

  • 54 Change in trustees  
  • 55 Transfer to custodian of managed investment scheme  
  • 55A Transfers in relation to managed investment schemes  
  • 55B Transfers in relation to registered schemes  
  • 56 Property vested in apparent purchaser  
  • 57 Transfers back from nominee  
  • 58 Property passing to beneficiaries  
  • 60 Declaration of trust relating to managed investment scheme  

Division 2.5.2--Superannuation

  • 62 Transfer of property from one superannuation fund to another  
  • 63 Transfers between trustees and custodians of superannuation funds or  

Division 2.5.3--Miscellaneous

  • 65 Transfer of land under Fair Work (Registered Organisations) Act 2009  
  • 66 Conveyances to prescribed people  
  • 67 Conversion of property to unit title  
  • 68 Surrender and regrant of Crown lease  
  • 68A Regrant of lease with additional land  
  • 71 Bankruptcy or insolvency  
  • 72 Transfer to partner of interest in principal place of residence  
  • 73A Transfers etc to entities for community housing  
  • 73B Transfers etc to special disability trusts  
  • 74 Transfers relating to mortgages  
  • 74A Financial and other agreements  

PART 2.6A--DEFERRED PAYMENT OF DUTY

Division 2.6A--.1 First home owner grant scheme and home buyer concession scheme

  • 75 Definitions—div 2.6A.1  
  • 75A Meaning of eligible property—div 2.6A.1  
  • 75AB Application to defer payment of duty  
  • 75AC Approval to defer payment of duty  
  • 75AD Conditions of deferral arrangement  
  • 75AE Unpaid duty and interest a debt and charge on property  

Division 2.6A--.2 Other duty deferral schemes

  • 75AF Definitions—div 2.6A.2  
  • 75AG Duty deferral schemes—determination  
  • 75AH Duty deferral schemes—application to defer payment of duty  
  • 75AI Duty deferral schemes—approval to defer payment of duty  
  • 75AJ Duty deferral schemes—conditions of deferral arrangement  
  • 75AK Duty deferral schemes—unpaid duty and interest a debt and charge on  

CHAPTER 3--CERTAIN TRANSACTIONS TREATED AS TRANSFERS

PART 3.1--PRELIMINARY

  • 76 Meaning of chapter 3 transaction  
  • 76A Definition—ch 3  
  • 77 Imposition of duty  

PART 3.2--ACQUISITION OF INTERESTS IN CERTAIN LANDHOLDERS

Division 3.2.1--Preliminary

  • 77A Meaning of associated person  
  • 78 Definitions—pt 3.2  

Division 3.2.2--Landholding entities

  • 78A Meaning of entity—pt 3.2  
  • 79 Meaning of landholder  
  • 80 Meaning of landholding—pt 3.2  
  • 81 Constructive ownership of landholdings—linked bodies  
  • 82 Constructive ownership of landholdings and other property—discretionary  
  • 83 Interest and significant interest in landholders—pt 3.2  
  • 84 How person acquires an interest in a landholder—pt  

Division 3.2.3--Charging of duty

  • 85 When does liability for duty arise?  
  • 86 What is a relevant acquisition?—pt 3.2  
  • 87 Acquisition statements  
  • 88 When must duty be paid?  
  • 89 Who is liable to pay duty on relevant acquisition?  
  • 90 Duty payable on relevant acquisitions—single interest  
  • 90A Duty payable on relevant acquisitions—aggregated interests  
  • 90B Duty payable on relevant acquisitions—further interest  
  • 90C Unencumbered value determination  

Division 3.2.4--General and supplemental

  • 92 Maximisation of entitlements on distribution of property  
  • 93 Valuation of property  
  • 94 Uncompleted agreements for sale or conveyance of land  
  • 95 Duty concession—acquisitions securing financial  

PART 3.4--ACQUISITION OF LAND USE ENTITLEMENTS BY ALLOTMENT OF SHARES OR ISSUE OF UNITS

  • 103 When does liability for duty arise?  
  • 104 When must duty be paid?  
  • 105 Who is liable to pay duty?  
  • 106 Acquisition of land use entitlement  
  • 107 What statement under s 106 must contain  
  • 108 Assessment of duty  
  • 109 Disability exemption  

PART 3.6--VOLUNTARY TRANSFERS UNDER FINANCIAL SECTOR (TRANSFER AND RESTRUCTURE) ACT 1999 (CWLTH)

  • 115A Definitions—pt 3.6  
  • 115B Declaration required if business transferred  
  • 115C When does liability for duty arise?  
  • 115D When must duty be paid?  
  • 115E Who is liable to pay duty?  
  • 115F Assessment of duty  
  • 115G Exemptions from duty  

PART 3.7--EXEMPTIONS--CH 3 TRANSACTIONS

Division 3.7.1--Exempt transactions—general

  • 115H Ch 3 transactions—exemptions  

Division 3.7.2--Exempt transactions—‘top hatting' arrangements

  • 115I Definitions—div 3.7.2  
  • 115J Exemption for relevant acquisitions  
  • 115K Conditions of exemption  
  • 115L Revocation of exemption  

CHAPTER 7--MORTGAGES

  • 174 Liability for duty  

CHAPTER 9--MOTOR VEHICLE REGISTRATION

PART 9.1--IMPOSITION AND RATES OF DUTY

  • 203 Meaning of dutiable value—pt 9.1  
  • 203A Registration of vehicles in the name of 2 or more people  
  • 204 Imposition of duty  
  • 205 Lodgment of statement of dutiable value  
  • 206 Who is liable to pay duty?  
  • 207 When does duty become payable?  
  • 208 Rate of duty  

PART 9.2--EXEMPTIONS

  • 208A Definitions—pt 9.2  
  • 209A Foreign countries  
  • 209B International organisations and diplomats  
  • 209C Status of forces agreements  
  • 211 Certain disabled people  
  • 211A Partial exemption—modified vehicles for people with  
  • 214 Vehicle dealers—registration of demonstrators and trading  
  • 215 Organisations registered under Fair Work (Registered Organisations) Act  
  • 216 Repossessed motor vehicles  
  • 217 Veteran, vintage and historic vehicles  
  • 218 Avoidance of double duty—duty paid in corresponding Australian  
  • 219 Reassessment of duty—repossession of stolen motor vehicle  

PART 9.3--MISCELLANEOUS

  • 221 Prerequisites for registration  
  • 223 Returns by road transport authority  
  • 224 Rectification of errors in registration  
  • 225 Refund of duty on cancellation of sale  
  • 226 Certificates as evidence  

CHAPTER 10--MISCELLANEOUS DUTIES

  • 229 Minimum amount of duty  

CHAPTER 11--GENERAL EXEMPTIONS FROM DUTY

PART 11.1--EXEMPTIONS FROM DUTY--GENERAL

  • 230 Inter-generational rural transfers  
  • 231 Specialised agencies  
  • 232 Charitable organisations  
  • 232A Corporate reconstruction transactions  
  • 232B Hospitals and schools  
  • 232C Commonwealth, States and Territories  
  • 232D Deceased estates  

PART 11.2--EXEMPTIONS FROM DUTY--CERTAIN PERSONAL RELATIONSHIPS

CHAPTER 12--MISCELLANEOUS

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