Australian Capital Territory Consolidated Acts

DUTIES ACT 1999 - NOTES

Note 2     For example, the Legislation Act, dict, pt 1 defines the following terms:

              •     ACAT

              •     ACT

              •     Australia

              •     bankrupt or personally insolvent

              •     civil partnership

              •     commissioner for revenue

              •     Corporations Act

              •     doctor

              •     document

              •     external territory

              •     GST

              •     in relation to

              •     land.

"acquires", an interest in a landholder, for part 3.2 (Acquisition of interests in certain landholders)—see section 84.

"acquisition statement", for chapter 3 (Certain transactions treated as transfers)—see section 76.

"Act imposing duty" means—

        (a)     a corresponding Act; or

        (b)     an Act to which the Taxation Administration Act applies.

"application to register a motor vehicle" means—

        (a)     an application under the Vehicle Registration Act to register a motor vehicle; or

        (b)     an application under the Vehicle Registration Act to transfer the registration of a motor vehicle.

"approved" means approved by the commissioner.

"asset", for part 3.6 (Voluntary transfers under Financial Sector (Business Transfer and Group Restructure) Act 1999 (Cwlth))—see section 115A.

"associated person"—

        (a)     for this Act generally—means a person who is associated with another person in accordance with any of the following provisions:

              (i)         people are associated people if they are related people;

              (ii)     individuals are associated people if they are partners in a partnership to which the Partnership Act 1963 applies;

              (iii)     private companies are associated people if common shareholders have a significant interest in each private company;

              (iv)     trustees are associated people if any person is a beneficiary common to the trusts (not including a public unit trust scheme) of which they are trustees;

              (v)     a private company and a trustee are associated people if a related body corporate of the company is a beneficiary of the trust (not including a public unit trust scheme) of which the trustee is a trustee; and

        (b)     for part 3.2 (Acquisition of interests in certain landholders)—see section 83A and section 86 (2).

"Australian register"—see the Corporations Act, section 9.

"Australian Stock Exchange" means ASX Limited, ACN 008 624 691.

"bankrupt "means bankrupt or personally insolvent.

"business", for part 3.6 (Voluntary transfers under Financial Sector (Business Transfer and Group Restructure) Act 1999 (Cwlth))—see section 115A.

chapter 3 transaction, for chapter 3 (Certain transactions treated as transfers)—see section 76.

"charge" includes impose.

"charitable organisation" means an association, society, institution or body carried on for a religious, educational, benevolent or charitable purpose, other than one carried on for the purpose of securing pecuniary benefits to its members.

"commissioner" means the commissioner for revenue.

"complying approved deposit fund" means an entity that is a complying approved deposit fund in accordance with the Superannuation Industry (Supervision) Act 1993 (Cwlth), section 43.

"complying superannuation fund" means an entity that is—

        (a)     a complying superannuation fund in accordance with the Superannuation Industry (Supervision) Act 1993 (Cwlth), section 42 or section 42A; or

        (b)     an exempt public sector superannuation scheme within the meaning of that Act.

"consideration"—see section 21.

"corporation" means a body corporate, whether incorporated in this jurisdiction or elsewhere.

"corresponding Act" means an Act of another Australian jurisdiction that corresponds to this Act.

"corresponding law", in relation to a territory law, means a law of a State or another Territory that is similar, or has a similar effect, to that territory law.

"cost", in relation to a lease—see section 136.

"Crown lease" includes a lease of land granted by or in the name of the Commonwealth or by the Federal Capital Commission.

Note     The Federal Capital Commission was appointed under the Seat of Government (Administration) Act 1924 (Cwlth) (repealed).

"declaration of trust", for chapter 2 (Transactions concerning dutiable property)—see section 6.

"deferral arrangement", for part 2.6A (Deferred payments—home buyers) see section 75AC (2).

"demonstrator", for part 9.2 (Exemptions)—see section 208A.

"determined amount", in relation to duty, means an amount—

        (a)     determined by the Minister; or

        (b)     calculated in a way determined by the Minister;

under the Taxation Administration Act, section 139 for the provision where the expression occurs.

"determined rate", in relation to duty, means a rate determined by the Minister under the Taxation Administration Act, section 139 for the provision where the expression occurs.

"discretionary trust" means a trust under which the vesting of the whole or any part of the capital of the trust estate, or the whole or any part of the income from that capital, or both—

        (a)     is required to be determined by a person either in respect of the identity of the beneficiaries, or the quantum of interest taken, or both; or

        (b)     will occur if a discretion conferred under the trust is not exercised; or

        (c)     has occurred but under which the whole or any part of that capital or the whole or any part of that income, or both, will be divested from the person or people in whom it is vested if a discretion conferred under the trust is exercised.

"disqualifying circumstance", in relation to a registered unit trust scheme, for part 3.2A (Registration of unit trust schemes)—see section 95A.

"domestic relationship"—see the Domestic Relationships Act 1994, section 3.

"dutiable property"—see section 10.

"dutiable transaction"—see section 7 (2).

"dutiable value"—

        (a)     of a motor vehicle for part 9.1 (Imposition and rates of duty)—see section 203; and

        (b)     of other dutiable property—see section 20.

"eligible person", for part 2.6A (Deferred payments—home buyers)—see section 75AA.

"eligible property", for part 2.6A (Deferred payments—home buyers)—see section 75AA.

"eligible rollover fund" means an entity that is an eligible rollover fund in accordance with the Superannuation Industry (Supervision) Act 1993 (Cwlth), section 242, and includes an entity the trustee of which is satisfied will be an eligible rollover fund within 12 months after the date when a liability to duty arises (or would otherwise arise).

"foreign resident" means a person who at the relevant time—

        (a)     for a person, other than a person mentioned in paragraph (b) or (c)—is not resident or domiciled in Australia; or

        (b)     for a body corporate—is not incorporated under a law of an Australian jurisdiction and—

              (i)     does not have its central management and control in Australia; and

              (ii)     does not have its voting power controlled by shareholders who are residents of Australia; or

        (c)     for a partnership or other unincorporated association or body of people—does not have a member who is resident in Australia; or

        (d)     for a trust estate—

              (i)     does not have a trustee who is resident in Australia; and

              (ii)     does not have its central management and control in Australia.

"franchise" means the package of rights held by a franchisee under a franchise arrangement.

"franchise arrangement" means an agreement or other arrangement between 2 or more people by which 1 of them (the franchisor) authorises or permits another (the "franchisee")—

        (a)     to engage in the business of offering, selling or distributing goods and services within or partly within the ACT, and the franchisee is required to do so—

              (i)     in accordance with a specified marketing, business or technical plan or system; and

              (ii)     under a common format or procedure (or format and procedure); and

        (b)     to use a mark or common trade name, in such a way that the business carried on by the franchisee is, or is capable of being, identified by the public as being substantially associated with the mark or name identifying, commonly connected with or controlled by the franchisor or a related person.

"franchisee"—see the definition of franchise arrangement.

"franchisor"—see the definition of franchise arrangement.

"FS (BTGR) Act", for part 3.6 (Voluntary transfers under Financial Sector (Business Transfer and Group Restructure) Act 1999 (Cwlth))—see section 115A.

"general insurance", for chapter 8 (Insurance)—see section 175.

"general insurer", for chapter 8 (Insurance)—see section 175.

"home buyer concession scheme", for part 2.6A (Deferred payments—home buyers)—see section 75AA.

"hospital" means a recognised hospital within the meaning of the Health Insurance Act 1973 (Cwlth).

"instrument" includes a document and a written statement.

"insurance" includes assurance.

"insurance intermediary"—see the Insurance Contracts Act 1984 (Cwlth), section 11.

        (b)     for part 8.4 (Payment of duty by insurers)—see section 188A.

"intellectual property" means—

        (a)     a business name, trading name, trade mark, industrial design, patent, registered design or copyright; or

        (b)     a right, whether or not under a franchise arrangement, to use or exploit—

              (i)     a business name, trading name, trade mark or industrial design; or

              (ii)     a thing, system or process that is the subject of a patent, registered design or copyright (or an adaptation or modification of such a thing, system or process).

"interest"—

        (a)     for this Act generally—includes an estate, an interest under a lease or a sublease, a proprietary right and a beneficial interest; and

        (b)     in a landholder, for part 3.2 (Acquisition of interests in certain landholders)—see section 83.

"international trade insurance" means—

        (a)     insurance of freight against loss or damage in the course of, or incidental to, international transport of the freight; or

        (b)     insurance of an aircraft or ship against loss or damage during a particular period when the aircraft or ship is under construction or undergoing refitting, maintenance or repairs if, at the time the insurance was effected, the aircraft or ship was intended by the owner to be used wholly or principally for the international transport of freight for an indefinitely continuing period commencing immediately after the completion of the construction, refitting, maintenance or repairs, as the case may be; or

        (c)     insurance of an aircraft or ship against loss or damage in the course of, or incidental to, a particular journey or journeys if, at the time the insurance was effected, it was intended by the owner that the journey or journeys would be wholly or principally for the international transport of freight; or

        (d)     insurance of an aircraft or ship against loss or damage during a particular period if, at the time the insurance was effected, the aircraft or ship was intended by the owner to be used during that period wholly or principally for the international transport of freight.

"international transport", in relation to freight, means the transport, in connection with trade or commerce, of the freight between—

        (a)     a place in a foreign country; and

        (b)     a place in—

              (i)     another foreign country; or

              (ii)     Australia; or

              (iii)     an external Territory.

"interposed trust", for division 3.7.2 (Exempt transactions—‘top hatting' arrangements)—see section 115I.

"land" includes a stratum.

"landholder", for part 3.2 (Acquisition of interests in certain landholders)—see section 79.

"landholding", for part 3.2 (Acquisition of interests in certain landholders)—see section 80.

"land used for primary production" means land used primarily for—

        (a)     the cultivation of the land for the purpose of selling the produce of the cultivation; or

        (b)     the maintenance of animals or poultry on the land for the purpose of selling them or their natural increase or bodily produce; or

        (c)     the keeping of bees on the land for the purpose of selling their honey; or

        (d)     a plant nursery; or

        (e)     the propagation for sale of mushrooms, orchids or flowers; or

        (f)     aquaculture.

"land use entitlement" means an entitlement to occupy land within the ACT conferred through an ownership of shares in a company or an ownership of units in a unit trust scheme, or a combination of a shareholding or ownership of units together with a lease or licence.

"lease" means—

        (a)     a lease of land in the ACT or an agreement for a lease of land in the ACT; or

        (b)     an agreement (for example, a licence) by which a right to use land in the ACT at any time and for any purpose is given to or acquired by a person.

Note     An example is part of the Act, is not exhaustive and may extend, but does not limit, the meaning of the provision in which it appears (see Legislation Act, s 126 and s 132).

"lessee" includes—

        (a)     any assignee for the time being of the rights of the lessee under a lease; and

        (b)     a person who has a right of the kind mentioned in the definition of "lease", paragraph (b).

"lessor" includes a person who grants a right of the kind mentioned in the definition of "lease", paragraph (b).

"licensed vehicle dealer "means a licensed dealer under the Sale of Motor Vehicles Act 1977, or the holder of a similar licence under a corresponding law.

"life company"—see the Life Insurance Act 1995 (Cwlth), schedule.

"life insurance", for chapter 8 (Insurance)—see section 175.

"life insurance rider", for chapter 8 (Insurance)—see section 175.

"listed trust" means a unit trust scheme all of the units in which are listed for quotation on the Australian Stock Exchange or any other exchange that is a member of the World Federation of Exchanges.

"long-term lease"—see section 10 (1) (d), (e) and (f).

"majority shareholder", in relation to a private company, means—

        (a)     for a company the voting shares in which are not divided into classes—a person entitled to not less than 50% of those shares, and

        (b)     for a company the voting shares in which are divided into classes—a person entitled to not less than 50% of the shares in one of those classes.

"managed investment scheme" means a managed investment scheme within the meaning of the Corporations Act, section 9 that complies with that Act, chapter 5C, and includes a public unit trust scheme.

"market value", in relation to a motor vehicle, means the amount for which the motor vehicle might reasonably be sold, free of encumbrances, on the open market.

"marriage" includes a void marriage.

"matrimonial property", of a marriage, means property of the parties to the marriage or of either of them.

"mortgage" means any charge on land created merely for securing a debt.

"motor vehicle" means a motor vehicle or trailer within the meaning of the Vehicle Registration Act, but does not include a caravan or camper trailer.

"new motor vehicle" means a motor vehicle that has not previously been registered under—

        (a)     the Vehicle Registration Act or another territory law; or

        (b)     a law of the Commonwealth, a State or another Territory.

"non-commercial Commonwealth authority" means a body corporate (other than an incorporated company, society or association) that—

        (a)     is incorporated for a public purpose by or under a law of the Territory or the Commonwealth; and

        (b)     does not have as its sole or principal function the carrying on of an activity in the nature of a business, whether or not for profit.

"paid", for a premium or an instalment of a premium, for chapter 8 (Insurance)—see section 176.

"partner"—a person's partner is either of the following:

        (a)     the person's spouse;

        (b)     someone with whom the person has a domestic relationship.

"partnership interest"—see section 10 (1) (h).

"party", to a marriage, includes a person who was a party to a marriage that has been dissolved or annulled, in Australia or elsewhere.

"person with a disability" means a person who has a disability that—

        (a)     is attributable to an intellectual, psychiatric, sensory, physical or neurological impairment, or acquired brain injury; and

        (b)     is likely to be permanent; and

        (c)     results in substantially reduced capacity in self-care, self-management, mobility or communication requiring significant ongoing, or long-term episodic, support.

"pooled superannuation trust" means an entity that is a pooled superannuation trust in accordance with the Superannuation Industry (Supervision) Act 1993 (Cwlth), section 44.

"premium", in relation to general insurance for chapter 8 (Insurance)—see section 175.

"private company "means a company—

        (a)     that is not limited by shares; or

        (b)     whose shares are not quoted on the Australian Stock Exchange or any other exchange that is a member of the World Federation of Exchanges.

"private unit trust scheme" means a unit trust scheme that is not a public unit trust scheme or wholesale unit trust scheme.

"property transferred", by a dutiable transaction—see section 8 (2).

"public unit trust scheme" means any of the following unit trust schemes:

        (a)     a listed trust;

        (b)     a widely held trust;

        (c)     a unit trust scheme registered under part 3.2A (Registration of unit trust schemes) as an imminent public unit trust scheme.

"receiving body", for part 3.6 (Voluntary transfers under Financial Sector (Business Transfer and Group Restructure) Act 1999 (Cwlth))—see section 115A.

"recognised stock exchange" means—

        (a)     the Australian Stock Exchange; or

        (b)     any other exchange that is a member of the World Federation of Exchanges; or

        (c)     a financial market that is declared to be a recognised stock exchange under section 252A.

"registered", for part 3.2A (Registration of unit trust schemes)—see section 95A.

"registered insurer" means an insurer registered under chapter 8.4.

"registered scheme"—see the Corporations Act, section 9.

Note     A registered scheme under the Corporations Act is a managed investment scheme that is registered under that Act, ch 5C.

"related body corporate"—see the Corporations Act, section 9.

"related person" means a person who is related to another person in accordance with any of the following provisions:

        (a)     individuals are related people if—

              (i)     they are partners, or they have been partners and the partnership has ended (whether the partnership ended in Australia or elsewhere); or

              (ii)     the relationship between them is that of parent and child, brothers, sisters, or brother and sister;

        (b)     private companies are related people if they are related bodies corporate;

        (c)     an individual and a private company are related people if the individual is a majority shareholder or director of the company or of another private company that is a related body corporate of the company;

        (d)     an individual and a trustee are related people if the individual is a beneficiary of the trust (other than a public unit trust scheme) of which the trustee is a trustee;

        (e)     a private company and a trustee are related people if the company, or a majority shareholder or director of the company, is a beneficiary of the trust (other than a public unit trust scheme) of which the trustee is a trustee.

"relationship property", of a domestic relationship, means property of the parties to the relationship or of either of them.

"relevant acquisition", in relation to a person, for part 3.2 (Acquisition of interests in certain landholders)—see section 86.

"relevant period", for a relevant acquisition, for part 3.2 (Acquisition of interests in certain landholders)—see section 78.

"replica"—see section 228.

"residential lease", for part 2.6A (Deferred payments—home buyers)—see section 75AA.

"responsible entity"—

        (a)     for this Act generally—see the Corporations Act, section 9; and

        (b)     of a unit trust scheme for which there is no responsible entity within the meaning of the Corporations Act, section 9, for part 3.2A (Registration of unit trust schemes)—see section 95A.

"right", in relation to shares or units, means any right (whether actual, prospective or contingent) of a person to have shares or units issued by a company or trust to the person, whether or not on payment of money or for other consideration, but does not include a convertible note.

"scheme" includes—

        (a)     an agreement, arrangement, understanding, promise or undertaking, whether express or implied and whether or not enforceable, or intended to be enforceable, by legal proceedings; or

        (b)     a plan, proposal, action, course of action or course of conduct, whether unilateral or otherwise.

"shares" includes rights to shares.

"significant interest", in a landholder—see section 83.

"stamped"—see section 233.

"Taxation Administration Act" means the Taxation Administration Act 1999.

"tax avoidance scheme" means a scheme if the person who has, or 1 or more of the people who have, entered into or carried out the scheme or a part of the scheme did so for the purpose of securing—

        (a)     that an amount of duty would not be payable by a person that would have been, or might reasonably be expected to have been, payable by the person; or

        (b)     that an amount of duty payable by a person would be less than the amount that would have been, or might reasonably be expected to have been, payable by the person; or

        (c)     that a refund of duty would be payable to a person, that would not have been or might reasonably be expected not to have been, payable to the person;

if the scheme had not been entered into or carried out, or for purposes of which that purpose was the dominant purpose.

"territory company "means—

        (a)     a company incorporated (or taken to be incorporated) under the Corporations Act that is taken to be registered in the ACT; or

        (b)     a corporation that is incorporated under a territory Act.

"third-party insurance", for chapter 8 (Insurance)—see section 175.

"time", of transfer of dutiable property—see section 8 (2).

"trading stock", for part 9.2 (Exemptions)—see section 208A.

"transfer "includes any of the following:

        (a)     assignment;

        (b)     exchange;

        (c)     a buyback of shares in accordance with the Corporations Act, division 2J.1.2;

        (d)     vesting of an interest in property under a law of the Territory, the Commonwealth, a State or another Territory, unless the interest does not exist before it is vested;

        (e)     vesting of an interest in property under a court order, unless the interest did not exist before it is vested.

"transferee", of dutiable property—see section 8 (2).

"trustee" includes—

        (a)     a person who is a trustee under an implied or constructive trust; and

        (b)     in relation to a deceased person—an executor of the will, or an administrator of the estate, of the deceased person; and

        (c)     a receiver, guardian, committee or manager of the property of a person under a legal or other disability; and

        (d)     a receiver or manager of the property of a company, or a liquidator of a company for the purpose of its winding-up; and

        (e)     a person who holds a marketable security for the benefit of another person; and

        (f)     a person who may be required to exercise his or her voting power in relation to a marketable security at the direction of another person.

"unascertainable", for an amount of a cost component, for part 5.4 (Unascertainable lease costs)—see section 143 (2).

"unencumbered value"—see section 22.

"unit", in relation to a unit trust scheme, means—

        (a)     a right or interest (whether described as a unit or a sub-unit or otherwise) of a beneficiary under the scheme; or

        (b)     a right to any such right or interest.

"unit trust scheme" means any arrangements made for the purpose, or having the effect, of providing, for people having funds available for investment, facilities for the participation by them, as beneficiaries under a trust, in any profits, income or distribution of assets arising from the acquisition, holding, management or disposal of any property whatever under the trust.

"Vehicle Registration Act" means the Road Transport (Vehicle Registration) Act 1999.

Note     A reference to an Act includes a reference to the statutory instruments made or in force under the Act, including a regulation (see Legislation Act, s 104).

"voluntary transfer", for part 3.6 (Voluntary transfers under Financial Sector (Business Transfer and Group Restructure) Act 1999 (Cwlth))—see section 115A.

"wholesale unit trust scheme" means a unit trust scheme, other than a listed trust, that is registered under part 3.2A (Registration of unit trust schemes) as—

        (a)     a wholesale unit trust scheme; or

        (b)     an imminent wholesale unit trust scheme.

"widely held trust" means a unit trust scheme—

        (a)     that is a managed investment scheme registered under the Corporations Act, part 5C.1; and

        (b)     in which units have been offered to the public; and

        (c)     that has at least 300 registered unit holders; and

        (d)     in which none of the registered unit holders, individually or together with any associated person, holds or is entitled to more than 20% of the units in the unit trust scheme.

Endnotes

1     About the endnotes

Amending and modifying laws are annotated in the legislation history and the amendment history. Current modifications are not included in the republished law but are set out in the endnotes.

Not all editorial amendments made under the Legislation Act 2001, part 11.3 are annotated in the amendment history. Full details of any amendments can be obtained from the Parliamentary Counsel's Office.

Uncommenced amending laws and expiries are listed in the legislation history and the amendment history. These details are underlined. Uncommenced provisions and amendments are not included in the republished law but are set out in the last endnote.

If all the provisions of the law have been renumbered, a table of renumbered provisions gives details of previous and current numbering.

The endnotes also include a table of earlier republications.

2     Abbreviation key

A = Act	NI = Notifiable instrument
AF = Approved form	o = order
am = amended	om = omitted/repealed
amdt = amendment	ord = ordinance
AR = Assembly resolution	orig = original
ch = chapter	par = paragraph/subparagraph
CN = Commencement notice	pres = present
def = definition	prev = previous
DI = Disallowable instrument	(prev...) = previously
dict = dictionary	pt = part
disallowed = disallowed by the Legislative	r = rule/subrule
Assembly	reloc = relocated
div = division	renum = renumbered
exp = expires/expired	R[X] = Republication No
Gaz = gazette	RI = reissue
hdg = heading	s = section/subsection
IA = Interpretation Act 1967	sch = schedule
ins = inserted/added	sdiv = subdivision
LA = Legislation Act 2001	SL = Subordinate law
LR = legislation register	sub = substituted
LRA = Legislation (Republication) Act 1996	underlining = whole or part not commenced
mod = modified/modification	or to be expired

3     Legislation history

Duties Act 1999 No 7

notified 1 March 1999

s 1, s 2 commenced 1 March 1999 (s 2 (1))

remainder commenced 1 March 1999 (s 2 (2) and Gaz 1999 No S8)

as amended by

Road Transport Legislation Amendment Act 1999 No 79

notified 23 December 1999

commenced 1 March 2000 (s 2 and Gaz 2000 No S5)

Duties (Transitional Provisions) Regulations 2000 SL No 15 (see 2000 No 46 s 25)

notified 28 February 2000

commenced 28 February 2000 (reg 2)

Duties Amendment Act 2000 No 5

notified 1 March 2000 (Gaz 2000 No S8)

commenced 1 March 2000 (s 2)

Duties Amendment Act 2000 (No 2) No 30

notified 6 July 2000 (Gaz 2000 No S33)

s 1, s 2 commenced 6 July 2000 (IA s 10B)

remainder commenced 1 July 2000 (s 2)

Financial Relations Agreement Consequential Amendments Act 2000 No 34

notified 6 July 2000

s 1, s 2 commenced 6 July 2000

ss 3, 18, 24, 25 and pt 4 commenced 1 July 2000 (see s 2 (1))

remainder commenced 1 July 2001 (see s 2 (2))

Duties Amendment Act 2000 (No 3) No 46 pt 2 (ss 3-23) (as am by 2001 No 55)

notified 28 September 2000 (Gaz 2000 No 39)

s 1, s 2 commenced 28 September 2000 (IA s 10B)

s 12 commences 1 July 2001 (s 2 (4))

ss 13, 18-22 taken to have commenced 28 February 2000 (s 2 (3))

s 23 taken to have commenced 1 March 1999 (s 2 (1))

pt 2 remainder commenced 28 September 2000 (s 2 (5))

Statute Law Amendment Act 2000 No 80 amdt 3.4

notified 21 December 2000 (Gaz 2000 No S69)

commenced 21 December 2000 (s 2)

Unit Titles Consequential Amendments Act 2001 No 17 sch 2

notified 5 April 2001 (Gaz 2001 No 14)

s 1, s 2 commenced 5 April 2001 (IA s 10B)

sch 2 commenced 5 October 2001 (s 2)

Insurance Levy Legislation Repeal Act 2001 No 22 sch 1 pt 1

notified 19 April 2001 (Gaz 2001 No 16)

s 1, s 2 commenced 19 April 2001 (IA s 10B) (s 2 (1))

sch 1 pt 1 commenced 1 September 2001 (s 2 (3))

Duties Amendment Act 2001 No 40

notified 29 June 2001 (Gaz 2001 No S36)

s 1, s 2 commence 29 June 2001 (IA s 10B)

remainder commenced 16 July 2001 (s 2)

Legislation (Consequential Amendments) Act 2001 No 44 pt 115 (as am by Duties Amendment Act 2001 No 55 sch 1 pt 4)

notified 26 July 2001 (Gaz 2001 No 30)

s 1, s 2 commenced 26 July 2001 (IA s 10B)

pt 115 commenced 12 September 2001 (s 2 and see Gaz 2001 No S65)

Duties Amendment Act 2001 (No 2) No 55 pt 2, pt 3, sch 1 pt 1

notified 15 August 2001 (Gaz 2001 No S57)

s 1, s 2 commenced 15 August 2001 (IA s 10B)

amdts 1.1-1.3 taken to have commenced immediately after the commencement of Act 2000 No 80 amdt 3.4 on 21 December 2000 (amdts 1.1-1.3)

remainder commenced 15 August 2001 (s 2)

Duties Amendment Act 2002 No 6

notified LR 17 April 2002

s 1, s 2 commenced 17 April 2002 (LA s 75)

s 4 commenced 17 April 2002 (s 2 (1))

remainder taken to have commenced 1 March 1999 (s 2 (2))

Duties (Personal Relationship Agreements) Amendment Act 2002 No 14

notified LR 23 May 2002

s 1, s 2 commenced 23 May 2002 (LA s 75)

remainder commenced 24 May 2002 (s 2)

Duties (Insurance Exemptions) Amendment Act 2002 No 20

notified LR 13 June 2002

s 1, s 2 commenced 13 June 2002 (LA s 75)

remainder commenced 1 July 2002 (s 2 and see CN2002-6)

Duties Amendment Act 2003 A2003-1

notified LR 3 March 2003

s 1, s 2 commenced 3 March 2003 (LA s 75 (1))

remainder commenced 4 March 2003 (s 2)

Revenue Legislation Amendment Act 2003 (No 2) A2003-29 pt 2

notified LR 30 June 2003

s 1, s 2 commenced 30 June 2003 (LA s 75 (1))

pt 2 commenced 1 July 2003 (s 2)

Statute Law Amendment Act 2003 A2003-41 sch 3 pt 3.8

notified LR 11 September 2003

s 1, s 2 commenced 11 September 2003 (LA s 75 (1))

sch 3 pt 3.8 commenced 9 October 2003 (s 2 (1))

Sexuality Discrimination Legislation Amendment Act 2004 A2004-2 sch 1 pt 1.6

notified LR 18 February 2004
s 1, s 2 commenced 18 February 2004 (LA s 75 (1))
sch 1 pt 1.6 commenced 22 March 2004 (s 2 and CN2004-4)

Construction Occupations Legislation Amendment Act 2004 A2004-13 sch 2 pt 2.8

notified LR 26 March 2004

s 1, s 2 commenced 26 March 2004 (LA s 75 (1))

sch 2 pt 2.8 commenced 1 September 2004 (s 2 and see Construction Occupations (Licensing) Act 2004 A2004-12, s 2 and CN2004-8)

Criminal Code (Theft, Fraud, Bribery and Related Offences) Amendment Act 2004 A2004-15 sch 2 pt 2.29

notified LR 26 March 2004
s 1, s 2 commenced 26 March 2004 (LA s 75 (1))
sch 2 pt 2.29 commenced 9 April 2004 (s 2 (1))

Statute Law Amendment Act 2005 A2005-20 sch 3 pt 3.18

notified LR 12 May 2005

s 1, s 2 taken to have commenced 8 March 2005 (LA s 75 (2))

sch 3 pt 3.18 commenced 2 June 2005 (s 2 (1))

Revenue Legislation Amendment Act 2005 A2005-29 pt 2

notified LR 28 June 2005

s 1, s 2 commenced 28 June 2005 (LA s 75 (1))

pt 2 commenced 1 July 2005 (s 2 (1))

Criminal Code Harmonisation Act 2005 A2005-54 sch 1 pt 1.18

notified LR 27 October 2005

s 1, s 2 commenced 27 October 2005 (LA s 75 (1))

sch 1 pt 1.18 commenced 24 November 2005 (s 2)

Duties Amendment Act 2006 A2006-13

notified LR 6 April 2006
s 1, s 2 commenced 6 April 2006 (LA s 75 (1))
remainder commenced 1 July 2006 (s 2)

Revenue Legislation Amendment Act 2006 A2006-19 pt 2

notified LR 17 May 2006

s 1, s 2 commenced 17 May 2006 (LA s 75 (1))

pt 2 commenced 18 May 2006 (s 2 (3))

Civil Unions Act 2006 A2006-22 sch 1 pt 1.12

notified LR 19 May 2006
s 1, s 2 commenced 19 May 2006 (LA s 75 (1))
sch 1 pt 1.12 never commenced

Note     Act repealed by disallowance 14 June 2006 (see Cwlth Gaz 2006 No S93)

Revenue Legislation Amendment Act 2006 (No 2) A2006-32 pt 2

notified LR 30 August 2006

s 1, s 2 commenced 30 August 2006 (LA s 75 (1))

pt 2 commenced 31 August 2006 (s 2)

Revenue Legislation Amendment Act 2006 (No 3) A2006-37 pt 2

notified LR 26 September 2006

s 1, s 2 commenced 26 September 2006 (LA s 75 (1))

pt 2 commenced 27 September 2006 (s 2)

Statute Law Amendment Act 2006 A2006-42 sch 3 pt 3.10

notified LR 26 October 2006

s 1, s 2 taken to have commenced 12 November 2005 (LA s 75 (2))

sch 3 pt 3.10 commenced 16 November 2006 (s 2 (1))

Duties Amendment Act 2006 (No 2) A2006-45

notified LR 28 November 2006

s 1, s 2 commenced 28 November 2006 (LA s 75 (1))

remainder commenced 29 November 2006 (s 2)

Statute Law Amendment Act 2007 A2007-3 sch 3 pt 3.33

notified LR 22 March 2007

s 1, s 2 taken to have commenced 1 July 2006 (LA s 75 (2))

sch 3 pt 3.33 commenced 12 April 2007 (s 2 (1))

Revenue Legislation Amendment Act 2007 A2007-21 pt 2

notified LR 19 June 2007

s 1, s 2 commenced 19 June 2007 (LA s 75 (1))

pt 2 commenced 20 June 2007 (s 2)

Planning and Development (Consequential Amendments) Act 2007 A2007-25 sch 1 pt 1.9

notified LR 13 September 2007
s 1, s 2 commenced 13 September 2007 (LA s 75 (1))

sch 1 pt 1.9 commenced 31 March 2008 (s 2 and see Planning and Development Act 2007 A2007-24, s 2 and CN2008-1)

Duties Amendment Act 2007 A2007-38

notified LR 4 December 2007

s 1, s 2 commenced 4 December 2007 (LA s 75 (1))

remainder commenced 5 December 2007 (s 2)

Civil Partnerships Act 2008 A2008-14 sch 1 pt 1.10

notified LR 15 May 2008

s 1, s 2 commenced 15 May 2008 (LA s 75 (1))

sch 1 pt 1.10 commenced 19 May 2008 (s 2 and CN2008-8)

Duties Amendment Act 2008 A2008-17

notified LR 30 June 2008

s 1, s 2 commenced 30 June 2008 (LA s 75 (1))

s 4 commenced 1 July 2008 (s 2 (2))

remainder commenced 30 June 2008 (s 2 (1))

Statute Law Amendment Act 2008 A2008-28 sch 3 pt 3.23

notified LR 12 August 2008

s 1, s 2 commenced 12 August 2008 (LA s 75 (1))

sch 3 pt 3.23 commenced 26 August 2008 (s 2)

Duties (Landholders) Amendment Act 2008 A2008-31

notified LR 18 August 2008

s 1, s 2 commenced 18 August 2008 (LA s 75 (1))

remainder commenced 1 September 2008 (s 2 and CN2008-12)

Duties Amendment Act 2008 (No 2) A2008-34

notified LR 2 September 2008

s 1, s 2 commenced 2 September 2008 (LA s 75 (1))

remainder commenced 3 September 2008 (s 2)

ACT Civil and Administrative Tribunal Legislation Amendment Act 2008 (No 2) A2008-37 sch 1 pt 1.32

notified LR 4 September 2008

s 1, s 2 commenced 4 September 2008 (LA s 75 (1))

sch 1 pt 1.32 commenced 2 February 2009 (s 2 (1) and see ACT Civil and Administrative Tribunal Act 2008 A2008-35, s 2 (1) and CN2009-2)

as modified by

Duties (Transitional Provisions) Regulation 2008 SL2008-38 s 3

notified LR 11 September 2008

s 1, s 2 commenced 11 September 2008 (LA s 75 (1))

s 3 commenced 12 September 2008 (s 2)

as amended by

Revenue Legislation Amendment Act 2009 A2009-4 pt 2

notified LR 4 March 2009

s 1, s 2 commenced 4 March 2009 (LA s 75 (1))

pt 2 commenced 5 March 2009 (s 2)

Duties Amendment Act 2009 A2009-15

notified LR 29 June 2009

s 1, s 2 commenced 29 June 2009 (LA s 75 (1))

remainder commenced 1 July 2009 (s 2)

Road Transport (Third-Party Insurance) Amendment Act 2009 A2009-16 sch 3 pt 3.1

notified LR 30 June 2009

s 1, s 2 commenced 30 June 2009 (LA s 75 (1))

sch 3 pt 3.1 commenced 5 July 2009 (s 2)

Statute Law Amendment Act 2009 A2009-20 sch 3 pt 3.24

notified LR 1 September 2009

s 1, s 2 commenced 1 September 2009 (LA s 75 (1))

sch 3 pt 3.24 commenced 22 September 2009 (s 2)

Duties Amendment Act 2009 (No 2) A2009-45

notified LR 24 November 2009

s 1, s 2 commenced 24 November 2009 (LA s 75 (1))

s 19, s 20 commenced 16 March 2010 (s 2 (2) and CN2010-3)

remainder commenced 25 November 2009 (s 2 (1))

Statute Law Amendment Act 2009 (No 2) A2009-49 sch 3 pt 3.22

notified LR 26 November 2009

s 1, s 2 commenced 26 November 2009 (LA s 75 (1))

sch 3 pt 3.22 commenced 17 December 2009 (s 2)

Statute Law Amendment Act 2010 A2010-18 sch 1 pt 1.5

notified LR 13 May 2010

s 1, s 2 commenced 13 May 2010 (LA s 75 (1))

sch 1 pt 1.5 commenced 3 June 2010 (s 2)

Duties Amendment Act 2010 A2010-19

notified LR 30 June 2010

s 1, s 2 commenced 30 June 2010 (LA s 75 (1))

remainder commenced 1 July 2010 (s 2)

Revenue Legislation Amendment Act 2010 (No 2) A2010-20 pt 2

notified LR 6 July 2010

s 1, s 2 commenced 6 July 2010 (LA s 75 (1))

pt 2 commenced 7 July 2010 (s 2)

Statute Law Amendment Act 2011 A2011-3 sch 3 pt 3.15

notified LR 22 February 2011

s 1, s 2 commenced 22 February 2011 (LA s 75 (1))

sch 3 pt 3.15 commenced 1 March 2011 (s 2)

4     Amendment history

Name of Act
s 1     sub 2000 No 46 s 4

Commencement
s 2     om 2000 No 46 s 5

Dictionary
s 2A     ins 2000 No 34 s 4

Notes
s 2B     ins 2000 No 34 s 4

Offences against Act—application of Criminal Code etc
s 2C     ins A2005-54 amdt 1.98

Territory not liable for payment of duty
s 4     defs reloc to dict 2000 No 34 s 5
    om 2000 No 34 s 5
    ins 2001 No 55 s 4
    am A2006-42 amdt 3.55
    sub A2009-45 s 4
    def Australian Stock Exchange om 2000 No 34 s 5
    def broker om 2000 No 34 s 5
    def chess om 2000 No 34 s 5
    def CUFS om 2000 No 34 s 5
    def futures broker om 2000 No 34 s 5
    def futures contract om 2000 No 34 s 5
    def general insurer reloc to dict A2000-34 s 5
    def identification code om 2000 No 34 s 5
    def index trust om 2000 No 34 s 5
    def instalment warrant om 2000 No 34 s 5
    def IR om 2000 No 34 s 5
    def marketable securities om 2000 No 34 s 5
    def Motor Traffic Act om 1999 No 79 sch 3
    def private company om 2000 No 34 s 5
    def proper SCH transfer om 2000 No 34 s 5
    def recognised stock exchange om 2000 No 34 s 5
    def registered independent options trader om 2000 No 34 s 5
    def registered scheme reloc to dict A2000-34 s 5
    def relevant interest om 2000 No 34 s 5
    def relevant SCH participant om 2000 No 34 s 5
    def SCH om 2000 No 34 s 5
    def SCH business rules om 2000 No 34 s 5
    def SCH participant om 2000 No 34 s 5
    def SCH-regulated transfer om 2000 No 34 s 5
    def SEATS om 2000 No 34 s 5
    def transfer document om 2000 No 34 s 5
    def transfer identifier for an SCH-regulated transfer om 2000 No 34 s 5
    def transfer value of marketable securities om 2000 No 34 s 5
    def warrant om 2000 No 34 s 5
    def warrant-issuer om 2000 No 34 s 5

Payment of duty equivalents by territory departments
s 4A     ins 2001 No 55 s 4
    am A2006-42 amdt 3.55; A2008-31 amdt 1.1
    om A2009-45 s 5

Introduction and overview
pt 2.1 hdg     (prev ch 2 pt 1 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)

Definitions— ch 2
s 6     am 2001 No 40 s 4
    def transfer exp 30 June 2010 (s 75A)

Imposition of duty on certain transactions concerning dutiable property
s 7     am 2001 No 55 s 5, s 6; A2006-45 s 4; A2008-31 amdt 1.2

Imposition of duty on dutiable transactions that are not transfers
s 8     am 2001 No 55 s 7; table renum R11 LA; A2006-45 ss 5-9; A2007-38 s 4

Dutiable property
s 10     am 2000 No 34 s 6; A2003-1 s 4; A2006-13 s 4, s 6; pars renum R18 LA (see also A2006-13 s 5); A2006-45 ss 10-12; pars renum R22 LA; A2007-38 s 5, s 6; ss, pars renum R27 LA; A2008-31 amdt 1.3, amdt 1.39
    (1) (h), (i), (m) (i), (iii), (2) exp 30 June 2010 (s 75A)
    ss, pars renum R45 LA

Necessity for written instrument or written statement
s 14     am 2000 No 34 s 7; 2001 No 44 amdt 1.1225, amdt 1.1226

Lodging written instrument etc with commissioner
s 15     am 2000 No 34 s 8
    sub A2006-37 s 4

When must duty be paid?
s 16     am 2000 No 34 s 9

Payment of duty—‘off the plan' purchase agreements
s 16A     ins 2000 No 46 s 7
    am A2004-13 amdt 2.21; A2007-29 s 4, s 5

Declaration of affordable house and land packages
s 16B     ins A2007-29 s 6

No double duty
s 17     am 2002 No 14 s 4; A2006-22 amdt 1.57, amdt 1.58 (A2006-22 rep before commenced by disallowance (see Cwlth Gaz 2006 No S93)); A2007-38 s 7; ss renum R27 LA; A2009-45 s 6

Dutiable value
pt 2.2 hdg     (prev ch 2 pt 2 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)

What is the dutiable value of dutiable property?
s 20     am 2001 No 55 amdt 1.5; A2003-1 s 5; A2006-13 s 7; ss renum R18 LA; A2006-45 s 13; A2007-29 s 7, s 8; ss renum R26 LA; A2007-38 s 8; ss renum R27 LA

What is the consideration for the transfer of dutiable property?
s 21     am A2006-13 s 8; ss renum R18 LA; A2008-31 amdt 1.40

What is the unencumbered value of dutiable property?
s 22     am 2001 No 55 s 8, s 9; A2003-1 s 6; ss renum R8 LA (see A2003-1 s 7); A2006-13 s 9; ss renum R18 LA

Aggregation of dutiable transactions
s 24     am 2001 No 17 amdt 2.8; A2005-54 amdt 1.99
    (8) exp 30 June 2010 (s 75A)

Apportionment—business assets in this and other jurisdictions
s 27     am 2001 No 55 amdt 1.5
    om A2006-13 s 10

Rates of duty
pt 2.3 hdg     (prev ch 2 pt 3 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)

Shares, units and interests marketable securities
s 32     am 2000 No 34 s 10; A2006-45 s 14; A2008-31 amdt 1.39
    exp 30 June 2010 (s 75A)

Certain business assets
s 33     am 2000 No 46 s 8; 2001 No 55 amdt 1.5; A2006-13 s 11, s 12

Application of division
s 34     om 2000 No 34 s 11

SCH participant liable to pay duty
s 35     om 2000 No 34 s 11

Record of SCH-regulated transfers
s 36     om 2000 No 34 s 11

Particulars to be included by relevant SCH participant in transfer document
s 37     om 2000 No 34 s 11

Relevant SCH participant's identification code equivalent to stamping
s 38     om 2000 No 34 s 11

Returns to be lodged and duty paid
s 39     om 2000 No 34 s 11

The securities clearing house
div 2 hdg     om 2000 No 34 s 11

Registration as the securities clearing house
s 40     om 2000 No 34 s 11

Monthly return
s 41     om 2000 No 34 s 11

Returns to be kept by the SCH
s 42     om 2000 No 34 s 11

Disclosure to the SCH of information
s 43     om 2000 No 34 s 11

London Stock Exchange
div 3 hdg     om 2000 No 34 s 11

Application of division 3
s 44     om 2000 No 34 s 11

Payment of duty
s 45     om 2000 No 34 s 11

Payment by periodic return
div 4 hdg     om 2000 No 34 s 11

Application for approval to pay duty by periodic return
s 46     om 2000 No 34 s 11

Miscellaneous
div 5 hdg     om 2000 No 34 s 11

Reduction of duty—payment in non-Australian jurisdiction
s 47     om 2000 No 34 s 11

Certain transfers not chargeable with duty
s 48     om 2000 No 34 s 11

Special provisions
pt 2.4 hdg     (prev ch 2 pt 5 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)

Cancelled agreements
s 50     am A2009-45 s 7, s 8

Cancelled transfer of dutiable property
s 50A     ins A2009-45 s 9

Grant of certain Crown leases on surrender of development leases
s 51     am A2009-49 amdt 3.47

Refund if Crown lease surrendered
s 52     sub A2007-25 amdt 1.36
    am A2008-28 amdt 3.78

Concessional rates of duty
pt 2.5 hdg     (prev ch 2 pt 6 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)

Trusts
div 2.5.1 hdg     (prev ch 2 pt 6 div 1 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)

Change in trustees
s 54     am 2000 No 46 s 9; 2001 No 40 s 5, s 6; A2006-32 s 4

Transfer to custodian of managed investment scheme
s 55     am 2000 No 46 s 10

Transfers in relation to managed investment schemes
s 55A     ins 2000 No 46 s 11

Transfers in relation to registered schemes
s 55B     ins 2000 No 46 s 11

Transfers back from nominee
s 57     am A2006-45 s 15, s 16
    (3) def dutiable property exp 30 June 2010 (s 75A)

Establishment of a trust relating to unidentified property and non-dutiable property
s 59     am 2000 No 30 s 4; ss renum R4 LA
    exp 30 June 2008 (s 72B)

Declaration of trust relating to managed investment scheme
s 60 hdg     sub A2008-17 s 4
s 60     (1) exp 30 June 2008 (s 72B)

Nomineeing transactions—unquoted marketable securities
s 60A     ins 2000 No 46 s 12
    exp 30 June 2010 (s 75A)

Superannuation
div 2.5.2 hdg     (prev ch 2 pt 6 div 2 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)

Instruments relating to superannuation
s 61     exp 30 June 2008 (s 72B)

Transfer of property from one superannuation fund to another
s 62     am 2000 No 30 s 5; ss renum R4 LA

Transfers to trustees or custodians of superannuation funds or trusts
s 63 hdg     sub A2003-1 s 8
s 63     am 2000 No 30 s 6; A2003-1 ss 9-11; ss renum R8 LA (see A2003-1 s 12); A2006-45 s 17; ss renum R22 LA; A2008-31 amdt 1.39
    (3) exp 30 June 2010 (s 75A)
    ss renum R45 LA

Miscellaneous
div 2.5.3 hdg     (prev ch 2 pt 6 div 3 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)

Transfer of land to certain authorities and other bodies
s 64     am A2007-21 s 4

Transfer of land under Fair Work (Registered Organisations) Act
s 65     sub A2005-20 amdt 3.142; A2009-49 amdt 3.48

Surrender and regrant of Crown lease
s 68     sub 2000 No 46 s 13

Regrant of lease with additional land
s 68A     ins 2000 No 46 s 13
    am A2003-1 s 13

Certain transfers of marketable securities
s 70     am A2005-20 amdt 3.143; A2009-49 amdt 3.49
    exp 30 June 2010 (s 75A)

Corporate reconstructions—concessional duty for dutiable transactions
s 70A     ins A2003-29 s 4
    am A2006-42 amdt 3.55

Transfer to partner of interest in principal place of residence
s 72 hdg     sub 2002 No 14 s 5
s 72     am 2002 No 14 s 6, s 7
    sub A2004-2 amdt 1.17
    am A2006-22 amdt 1.46 (A2006-22 rep before commenced by disallowance (see Cwlth Gaz 2006 No S93)); A2007-3 amdt 3.175

Reduction of duty—payment in non-Australian jurisdiction
s 72A     ins 2000 No 34 s 12
    exp 30 June 2010 (s 75A)

Expiry—duty on certain instruments
pt 2.5A hdg     ins A2008-17 s 5
    exp 30 June 2008 (s 72B)

Expiry—provisions relating to duty on certain instruments
s 72B     ins A2008-17 s 5
    exp 30 June 2008 (s 72B)

Exemptions
pt 2.6 hdg     (prev ch 2 pt 7 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)

Transfers etc to entities for community housing
s 73A     ins A2007-29 s 9

Transfers etc to special disability trusts
s 73B     ins A2010-20 s 4

Transfers etc—long-term leases for residential purposes
s 73D     ins A2009-15 s 4
    (2), (3) exp 1 July 2014 (s 73D (3)

Transfers relating to mortgages
s 74     am 2000 No 46 s 14

Financial and other agreements
s 74A     ins 2002 No 14 s 8
    am A2006-22 amdt 1.57, amdt 1.58 (A2006-22 rep before commenced by disallowance (see Cwlth Gaz 2006 No S93)); A2009-45 s 10; pars renum R41 LA

Transfers relating to certain personal relationships
s 74B     ins 2002 No 14 s 8
    am A2004-2 amdt 1.18, amdt 1.19; A2006-22 amdt 1.47, amdt 1.48, amdt 1.57, amdt 1.58 (A2006-22 rep before commenced by disallowance (see Cwlth Gaz 2006 No S93)); A2007-3 amdt 3.175; A2008-14 amdt 1.29; A2009-45 ss 11-14; ss renum R41 LA

Marketable securities
s 75     am 2000 No 34 s 13; 2000 No 46 s 15; 2001 No 40 s 7
    (4), (4A), (4B) exp 30 June 2001 (s 75 (4B))
    am A2003-1 s 14; ss renum R8 LA (see A2003-1 s 15); A2006-45 s 18; A2008-31 amdt 1.39; A2009-15 s 5
    exp 30 June 2010 (s 75A)

Deferred payments—home buyers
pt 2.6A hdg     ins A2007-29 s 10

Definitions—pt 2.6A
s 75AA     ins A2007-29 s 10
    def deferral arrangement ins A2007-29 s 10
    def eligible person ins A2007-29 s 10
    def eligible property ins A2007-29 s 10
    def home buyer concession scheme ins A2007-29 s 10
    def residential lease ins A2007-29 s 10

Application to defer payment of duty
s 75AB     ins A2007-29 s 10

Approval to defer payment of duty
s 75AC     ins A2007-29 s 10

Conditions of deferral arrangement
s 75AD     ins A2007-29 s 10

Unpaid duty and interest a debt and charge on property
s 75AE     ins A2007-29 s 10

Expiry—provisions relating to unquoted marketable securities
pt 2.7 hdg     ins A2006-45 s 19
    exp 30 June 2010 (s 75A)

Expiry—provisions relating to unquoted marketable securities
s 75A     ins A2006-45 s 19
    exp 30 June 2010 (s 75A)

Preliminary
pt 3.1 hdg     (prev ch 3 pt 1 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)

Acquisition of interests in certain landholders
pt 3.2 hdg     (prev ch 3 pt 2 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)

Preliminary
div 3.2.1 hdg     (prev ch 3 pt 2 div 1 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)
    sub A2008-31 s 4

Definitions—pt 3.2
s 78     sub A2008-31 s 4
    def acquires ins A2008-31 s 4
    def associated person ins A2008-31 s 4
    def entity ins A2008-31 s 4
    def interest ins A2008-31 s 4
    def landholder ins A2008-31 s 4
    def landholding ins A2008-31 s 4
    def private corporation om A2008-31 s 4
    def relevant acquisition ins A2008-31 s 4
    def relevant period ins A2008-31 s 4
    def significant interest ins A2008-31 s 4

Landholding entities
div 3.2.2 hdg     (prev ch 3 pt 2 div 2 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)
    sub A2008-31 s 4

Meaning of entity—pt 3.2
s 78A     ins A2008-31 s 4

Meaning of landholder—pt 3.2
s 79     sub A2008-31 s 4

Meaning of landholding—pt 3.2
s 80     sub A2008-31 s 4

Constructive ownership of landholdings and other property—linked entities
s 81     am 2001 No 40 s 8
    sub A2008-31 s 4

Constructive ownership of landholdings and other property—discretionary trusts
s 82     sub A2008-31 s 4

Interest and significant interest in landholders—pt 3.2
s 83     sub A2008-31 s 4

Meaning of associated person—pt 3.2
s 83A     ins A2008-31 s 4

How person acquires an interest in a landholder—pt 3.2
s 84     am 2000 No 46 s 16; 2001 No 55 s 10
    sub A2008-31 s 4
    am A2009-15 s 6

Charging of duty
div 3.2.3 hdg     (prev ch 3 pt 2 div 3 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)

What is a relevant acquisition?—pt 3.2
s 86     sub A2008-31 s 5

Acquisition statements
s 87     am 2001 No 44 amdt 1.1227, amdt 1.1228; A2006-45 s 20; ss renum R22 LA; A2008-31 s 6, amdt 1.4

How duty is charged on relevant acquisitions
s 90     am A2008-31 s 7, amdt 1.5
    (4) exp 30 June 2010 (s 75A)
    ss renum R45 LA

General and supplemental
div 3.2.4 hdg     (prev ch 3 pt 2 div 4 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)

Ch 3 transactions—concessional duty
s 91 hdg     sub 2001 No 55 s 11
s 91     am 2001 No 55 s 12, s 13; 2002 No 14 s 9
    (2) (h) exp 30 June 2010 (s 75A)
    pars renum R45 LA
    am A2011-3 amdt 3.181

Corporate reconstructions—concessional duty for relevant acquisitions
s 91A     ins A2003-29 s 5
    am A2006-42 amdt 3.55; A2008-31 amdt 1.6

Maximisation of entitlements on distribution of property
s 92     am A2008-31 amdts 1.7-1.9

Valuation of property
s 93     am A2008-31 amdt 1.10

Agreements for sale or conveyance of land
s 94     sub A2008-31 amdt 1.11

Duty concession—acquisitions securing financial accommodation
s 95     am A2008-31 amdt 1.12

Registration of unit trust schemes
pt 3.2A hdg     ins A2008-31 s 8

Definitions—pt 3.2A
s 95A     ins A2008-31 s 8
    def disqualifying circumstance ins A2008-31 s 8
    def registered ins A2008-31 s 8
    def responsible entity ins A2008-31 s 8

Applications for registration
s 95B     ins A2008-31 s 8

Registration of imminent public unit trust schemes
s 95C     ins A2008-31 s 8

Registration of wholesale unit trust schemes
s 95D     ins A2008-31 s 8

Registration of imminent wholesale unit trust schemes
s 95E     ins A2008-31 s 8

Duration of registration
s 95F     ins A2008-31 s 8

Register of wholesale unit trust schemes
s 95G     ins A2008-31 s 8

Reporting requirements for registered schemes
s 95H     ins A2008-31 s 8

Cancellation of registration
s 95I     ins A2008-31 s 8

Disqualifying circumstances for registered unit trust schemes
s 95J     ins A2008-31 s 8

Entitlements arising from capital reductions or alterations of rights
pt 3.3 hdg     (prev ch 3 pt 3 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)
    exp 30 June 2010 (s 75A)

Interpretation—pt 3.3
s 96     exp 30 June 2010 (s 75A)
    def capital reduction am A2001-40 s 9
    exp 30 June 2010 (s 75A)
    def company sub A2000-34 s 14
    am A2000-46 s 17
    sub A2001-40 s 10
    am A2008-31 s 9
    exp 30 June 2010 (s 75A)
    def voting shares sub A2001-40 s 11
    om A2006-42 amdt 3.35
    def voting share ins A2006-42 amdt 3.35
    exp 30 June 2010 (s 75A)

When does liability for duty arise?
s 97     exp 30 June 2010 (s 75A)

When must duty be paid?
s 98     exp 30 June 2010 (s 75A)

Who is liable to pay duty?
s 99     exp 30 June 2010 (s 75A)

Entitlement to voting shares arising from capital reduction or rights alteration
s 100     am 2001 No 44 amdt 1.1229; 2001 No 55 s 14; A2008-31 amdt 1.13
    exp 30 June 2010 (s 75A)

What statement under s 100 must contain
s 101 hdg     sub 2001 No 44 amdt 1.1230
s 101     am 2001 No 44 amdt 1.1230
    exp 30 June 2010 (s 75A)

Assessment of duty
s 102     sub 2000 No 34 s 15
    exp 30 June 2010 (s 75A)

Acquisition of land use entitlements by allotment of shares or issue of units
pt 3.4 hdg     (prev ch 3 pt 4 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)

When does liability for duty arise?
s 103     sub A2006-45 s 21
    am A2008-31 s 10, amdt 1.14

Acquisition of land use entitlement
s 106     am 2001 No 44 amdt 1.1231

What statement under s 106 must contain
s 107 hdg     sub 2001 No 44 amdt 1.232
s 107     am 2001 No 44 amdt 1.1232

Allotment of shares by direction
pt 3.5 hdg     (prev ch 3 pt 5 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)
    exp 30 June 2010 (s 75A)

Application of pt 3.5
s 109     am 2000 No 34 s 16; A2008-31 s 11, amdt 1.14
    exp 30 June 2010 (s 75A)

When does a liability for duty arise?
s 110     exp 30 June 2010 (s 75A)

When must duty be paid?
s 111     exp 30 June 2010 (s 75A)

Who is liable to pay the duty?
s 112     exp 30 June 2010 (s 75A)

Acquisition of shares by allotment
s 113     exp 30 June 2010 (s 75A)

What allotment statement must contain
s 114 hdg     sub 2001 No 44 amdt 1.233
s 114     am 2001 No 44 amdt 1.1233
    exp 30 June 2010 (s 75A)

Assessment of duty
s 115     exp 30 June 2010 (s 75A)

Voluntary transfers under Financial Sector (Business Transfer and Group Restructure) Act 1999 (Cwlth)
pt 3.6 hdg     (prev ch 3 pt 6 hdg) ins 2001 No 55 s 15
    renum R1 LA (see 2001 No 55 amdt 1.6)
    sub A2008-28 amdt 3.79

Definitions—pt 3.6
s 115A     ins 2001 No 55 s 15
    def asset am A2008-28 amdt 3.81
    def business am A2008-28 amdt 3.81
    def FS (BTGR) Act ins A2008-28 amdt 3.80
    def FS (TB) Act om A2008-28 amdt 3.80
    def receiving body am A2008-28 amdt 3.81
    def voluntary transfer am A2008-28 amdt 3.81

Declaration required if business transferred
s 115B     ins 2001 No 55 s 15
    am A2008-28 amdt 3.82; A2008-31 amdt 1.15

When does liability for duty arise?
s 115C     ins 2001 No 55 s 15

When must duty be paid?
s 115D     ins 2001 No 55 s 15

Who is liable to pay duty?
s 115E     ins 2001 No 55 s 15

Assessment of duty
s 115F     ins 2001 No 55 s 15

Exemptions from duty
s 115G     ins 2001 No 55 s 15
    am A2006-42 amdt 3.55

Exemptions—ch 3 transactions
pt 3.7 hdg     ins 2002 No 14 s 10

Exempt transactions relating to certain personal relationships
s 115H     ins 2002 No 14 s 10
    am A2004-2 amdt 1.18, amdt 1.19; A2006-22 amdt 1.49, amdt 1.50, amdt 1.57, amdt 1.58 (A2006-22 rep before commenced by disallowance (see Cwlth Gaz 2006 No S93)); A2007-3 amdt 3.175; A2008-14 amdt 1.30; A2009-45 ss 15-18; ss renum R41 LA

Exempt transactions—personal relationships
div 3.7.1 hdg     ins A2009-15 s 7

Exempt transactions—‘top hatting' arrangements
div 3.7.2 hdg     ins A2009-15 s 7

Definitions—div 3.7.2
s 115I     ins A2009-15 s 8
    def exchanging members ins A2009-15 s 8
    def interposed trust ins A2009-15 s 8

Exemption for relevant acquisitions
s 115J     ins A2009-15 s 8

Conditions of exemption
s 115K     ins A2009-15 s 8

Revocation of exemption
s 115L     ins A2009-15 s 8

On-market transfers of marketable securities
ch 4 hdg     om 2000 No 34 s 17

Off-market transfers of marketable securities
pt 4 hdg     om 2000 N 34 s 11

Interpretation
s 116     om 2000 No 34 s 17

Presumptions regarding broking
s 117     om 2000 No 34 s 17

Imposition of duty
s 118     om 2000 No 34 s 17

Exemptions
s 119     om 2000 No 34 s 17

Three rates
s 120     om 2000 No 34 s 17

Duty at general rate
s 121     om 2000 No 34 s 17

Marketable securities held on broker's own account
s 122     om 2000 No 34 s 17

Marketable securities held on account of options traders and futures brokers
s 123     om 2000 No 34 s 17

Marketable securities held on account of warrant-issuers
s 124     om 2000 No 34 s 17

Additional duty on marketable securities held otherwise than for short terms
s 125     om 2000 No 34 s 17

Low exercise price options
s 126     om 2000 No 34 s 17

Records of sales, purchases and transactions—generally
s 127     om 2000 No 34 s 17

Records of sales, purchases and transactions—options traders, futures brokers and warrant-issuers
s 128     om 2000 No 34 s 17

Lodgment of returns and payment of duty by brokers
s 129     om 2000 No 34 s 17

Lodging of returns—registered independent options traders, futures brokers and warrant-issuers
s 130     om 2000 No 34 s 17

Endorsement of transfer as to payment of duty
s 131     om 2000 No 34 s 17

Recovery of duty by broker from vendor or purchaser
s 132     om 2000 No 34 s 17

Lease instruments
ch 5 hdg     exp 30 June 2009 (s 150A)

Preliminary
pt 5.1 hdg     (prev ch 5 pt 1 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)
    exp 30 June 2009 (s 150A)

Definitions—ch 5
s 133     exp 30 June 2009 (s 150A)
    def lease am A2006-13 s 13
    sub A2006-45 s 22
    def lessee om A2006-45 s 23
    def lessor om A2006-45 s 23

Liability for duty
pt 5.2 hdg     (prev ch 5 pt 2 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)
    exp 30 June 2009 (s 150A)

Imposition of duty
s 134     exp 30 June 2009 (s 150A)

How duty is charged on lease instrument
s 135     sub 2001 No 55 s 16
    am A2006-45 s 24
    exp 30 June 2009 (s 150A)

What is the cost of a lease?
s 136     am A2006-45 s 25, s 26
    exp 30 June 2009 (s 150A)

Splitting or redirection of cost of franchise arrangement
s 137     om A2006-45 s 27

Who is liable to pay duty?
s 138     sub A2006-45 s 28
    exp 30 June 2009 (s 150A)

When must duty be paid?
s 139     exp 30 June 2009 (s 150A)

Rates of duty
pt 5.3 hdg     (prev ch 5 pt 3 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)
    exp 30 June 2009 (s 150A)

General rate—short-term leases
s 140     sub 2001 No 55 s 17
    am A2006-45 s 29; pars renum R22 LA
    exp 30 June 2009 (s 150A)

General rate—long-term leases
s 141     sub 2001 No 55 s 17
    om A2006-45 s 30

General rate—franchise arrangements
s 141A     ins 2001 No 55 s 17
    am A2006-13 s 14
    om A2006-45 s 31

Related instruments—exemptions and concessions
s 142 hdg     sub 2001 No 55 s 18
s 142     exp 30 June 2009 (s 150A)

Unascertainable lease costs
pt 5.4 hdg     (prev ch 5 pt 4 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)
    exp 30 June 2009 (s 150A)

Operation—pt 5.4
s 143     am 2001 No 55 s 19
    exp 30 June 2009 (s 150A)

Estimate and subsequent adjustment
s 144     am A2005-54 amdt 1.100, amdt 1.101
    exp 30 June 2009 (s 150A)

CPI method
s 145     am A2003-41 amdts 3.210-3.213; A2008-31 amdt 1.40
    exp 30 June 2009 (s 150A)

Quantification of lessee's improvements
s 146     table renum R11 LA
    am A2006-45 s 32; items renum R22 LA
    exp 30 June 2009 (s 150A)

Miscellaneous
pt 5.5 hdg     (prev ch 5 pt 5 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)
    exp 30 June 2009 (s 150A)

Interim stamping of lease instrument
s 147     exp 30 June 2009 (s 150A)

Reassessment of duty—early termination
s 148     exp 30 June 2009 (s 150A)

Reassessment of duty—reduction of cost
s 149     am 2001 No 55 s 20
    exp 30 June 2009 (s 150A)

Exemptions—lease instruments
s 150 hdg     sub 2001 No 55 s 21
s 150     am 2001 No 55 ss 22-24; A2006-45 s 33, s 34; pars renum R22 LA
    exp 30 June 2009 (s 150A)

Expiry—ch 5
pt 5.6 hdg     ins A2006-45 s 35
    exp 30 June 2009 (s 150A)

Expiry—ch 5
s 150A     ins A2006-45 s 35
    exp 30 June 2009 (s 150A)

Hire of goods
ch 6 hdg     exp 30 June 2007 (s 173A)

Preliminary
pt 6.1 hdg     (prev ch 6 pt 1 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)
    exp 30 June 2007 (s 173A)

Definitions for ch 6
s 151     exp 30 June 2007 (s 173A)

What is a hire of goods?
s 152     exp 30 June 2007 (s 173A)

Exclusions from definition of hire of goods
s 153     am A2006-45 s 36, s 37
    exp 30 June 2007 (s 173A)

What form may a hire of goods take?
s 154     exp 30 June 2007 (s 173A)

What are hiring charges?
s 155     exp 30 June 2007 (s 173A)

Payments exempted from hiring charges
s 156     am 2000 No 34 s 18
    exp 30 June 2007 (s 173A)

Hire of goods to which ch 6 applies—jurisdictional nexus
s 157     exp 30 June 2007 (s 173A)

Imposition and rates of duty
pt 6.2 hdg     (prev ch 6 pt 2 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)
    exp 30 June 2007 (s 173A)

Imposition of duty
s 158     exp 30 June 2007 (s 173A)

Rates of duty
s 159     exp 30 June 2007 (s 173A)

Credit for duty paid in another Australian jurisdiction
s 160     exp 30 June 2007 (s 173A)

Splitting or redirection of hiring charges
s 161     exp 30 June 2007 (s 173A)

Ascertainment and disclosure of place of use of goods
s 162     am A2005-54 amdt 1.102
    exp 30 June 2007 (s 173A)

Arrangements applying to people engaged in business of hiring out goods
pt 6.3 hdg     (prev ch 6 pt 3 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)
    exp 30 June 2007 (s 173A)

Meaning of commercial hire business
s 163     exp 30 June 2007 (s 173A)

Application of pt 6.3
s 164     exp 30 June 2007 (s 173A)

Commercial hire business to be registered
s 165     sub A2005-54 amdt 1.103
    exp 30 June 2007 (s 173A)

Registration of commercial hire businesses
s 166     am 2001 No 44 amdt 1.1234, amdt 1.1235
    exp 30 June 2007 (s 173A)

Cancellation of registration of commercial hire business
s 167     am A2005-54 amdt 1.104, amdt 1.105
    exp 30 June 2007 (s 173A)

Duty base
s 168     exp 30 June 2007 (s 173A)

Lodgment of returns and payment of duty
s 169     am 2001 No 44 amdt 1.1236, amdt 1.1237
    exp 30 June 2007 (s 173A)

Returns of related bodies corporate
s 170     exp 30 June 2007 (s 173A)

Arrangements applying to people other than those engaged in business of hiring out goods
pt 6.4 hdg     (prev ch 6 pt 4 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)
    exp 30 June 2007 (s 173A)

Statement of transaction
s 171     exp 30 June 2007 (s 173A)

Lodgment of statement and payment of duty
s 172     exp 30 June 2007 (s 173A)

Method of calculating total hiring charges if they are not readily ascertainable
s 173     exp 30 June 2007 (s 173A)

Expiry—ch 6
pt 6.5 hdg     ins A2006-45 s 38
    exp 30 June 2007 (s 173A)

Expiry—ch 6
s 173A     ins A2006-45 s 38
    exp 30 June 2007 (s 173A)

Preliminary
pt 8.1 hdg     (prev ch 8 pt 1 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)

Definitions—ch 8
s 175     def general insurance am 2002 No 6 s 4; 2002 No 20 s 4
    def general insurer sub A2006-19 s 5
    def insurer sub A2006-19 s 6
    def paid ins A2006-42 amdt 3.36
    def premium am 2001 No 22 amdt 1.1
    def third-party insurance am A2009-16 amdt 3.1

General insurance
pt 8.2 hdg     (prev ch 8 pt 2 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)

Circumstances in which duty is payable by insured person
s 180     am 2001 No 44 amdt 1.1238, amdt 1.1239; A2008-31 amdt 1.40

Life insurance
pt 8.3 hdg     (prev ch 8 pt 3 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)

When duty payable by insured person
s 187     am 2001 No 44 amdt 1.1240, amdt 1.1241

Payment of duty by insurers
pt 8.4 hdg     (prev ch 8 pt 4 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)

Meaning of insurer for pt 8.4
s 188A     ins A2006-19 s 7

Insurers to be registered
s 189     sub A2005-54 amdt 1.106

Registration of insurers
s 190     sub 2001 No 44 amdt 1.1242

Cancellation of registration by commissioner
s 191     am A2006-19 s 8

Insurer stopping writing insurance business
s 192     sub A2005-54 amdt 1.107

Monthly returns and payment of duty
s 194     am 2001 No 44 amdt 1.1243, amdt 1.1244

Apportionment
pt 8.5 hdg     (prev ch 8 pt 5 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)

Apportionment of premiums and other amounts between Australian jurisdictions
div 8.5.1 hdg     (prev ch 8 pt 5 div 1 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)

Apportionment of premiums and other amounts between different types of insurance
div 8.5.2 hdg     (prev ch 8 pt 5 div 2 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)

Exempt insurance
pt 8.6 hdg     (prev ch 8 pt 6 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)

Miscellaneous
pt 8.7 hdg     (prev ch 8 pt 7 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)

Imposition and rates of duty
pt 9.1 hdg     (prev ch 9 pt 1 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)

Insurance exempt from duty generally
s 201 hdg     sub 2002 No 20 s 5
s 201     am 2002 No 6 s 5, s 6; A2009-20 amdt 3.58

Insurance exempt from duty in certain circumstances
s 201A     ins 2002 No 20 s 6
    am A2006-42 amdt 3.55

Meaning of dutiable value for pt 9.1
s 203     sub 2001 No 55 s 25

Registration of vehicles in the name of 2 or more people
s 203A     ins 2001 No 55 s 25

Imposition of duty
s 204     am 1999 No 79 s 5 sch 3; 2001 No 55 s 26

Lodgment of statement of dutiable value
s 205     am 1999 No 79 s 5 sch 3

Rate of duty
s 208     am A2003-29 s 6; A2008-34 s 4; A2009-20 amdt 3.59, amdt 3.60; A2009-45 s 19, s 20; A2010-19 s 4; pars renum R45 LA; A2011-3 amdt 3.182

Corporate reconstructions—concessional duty for motor vehicle registration applications
s 208AA     ins A2003-29 s 7
    am A2006-42 amdt 3.55

Exemptions
pt 9.2 hdg     (prev ch 9 pt 2 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)

Definitions—pt 9.2
s 208A     def demonstrator ins A2000-46 s 18
    def licensed vehicle dealer ins A2000-46 s 18
    om A2006-42 amdt 3.37
    def trading stock ins A2000-46 s 18

Foreign countries
s 209A     ins 2000 No 46 s 19

International organisations and diplomats
s 209B     ins A2005-29 s 4

Hospitals and schools
s 210     sub A2005-29 s 5

Charitable organisations
s 210A     ins A2005-29 s 5

Certain disabled persons
s 211     am A2005-20 amdt 3.144; A2009-20 amdt 3.61

Partial exemption—modified vehicles for people with disabilities
s 211A     ins A2006-19 s 9

Successors of deceased people
s 212     am 2001 No 55 s 27

Vehicle registration transfers relating to certain personal relationships
s 213     sub 2002 No 14 s 11
    am A2004-2 amdt 1.18, amdt 1.19; A2006-22 amdt 1.51, amdt 1.52, amdt 1.57, amdt 1.58 (A2006-22 rep before commenced by disallowance (see Cwlth Gaz 2006 No S93)); A2007-3 amdt 3.175; A2008-14 amdt 1.31; A2009-45 ss 21-24; ss renum r41 LA

Registration charges consequent on Vehicle Registration Act
s 213A     ins 2000 No 5 s 4
    am 2001 No 44 amdt 1.1245; 2001 No 55 s 28
    exp 1 March 2002 (s 213A (3))

Vehicle dealers—registration of demonstrators and trading stock
s 214     sub 2000 No 46 s 20

Renewal of registration of demonstrators and trading stock
s 214A     ins 2000 No 46 s 20
    am 2001 No 44 amdt 1.1246; A2006-42 amdt 3.55

Organisations registered under Fair Work (Registered Organisations) Act
s 215     sub A2005-20 amdt 3.145; A2009-49 amdt 3.50

Approved agents and taxpayers—exemption from $20 concessional duty and s 229 minimum duty
s 229A     ins 2001 No 55 s 33

Inter-generational rural transfers
s 230     am 2001 No 44 amdt 1.1250, amdt 1.1251; A2006-42 amdt 3.55

Corporate reconstructions—exemptions
s 232     sub 2001 No 55 s 34
    om A2003-29 s 8

Stamping instruments
pt 12.1 hdg     (prev ch 12 pt 1 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)

Meaning of stamp etc
s 233     sub A2006-37 s 7
    am A2007-29 s 11

Stamping instruments
s 234     sub A2006-37 s 7

Stamping duplicates or counterparts of instruments
s 235     sub A2006-37 s 7

Stamping duplicates or counterparts of instruments
s 236     om A2006-37 s 7

Stamping instruments if no duty chargeable
s 237     om A2006-37 s 7

Stamp defaced or removed
s 238     sub A2006-37 s 7

Electronic assessment and payment of duty
s 239     om A2004-15 amdt 2.62
    ins A2006-37 s 7

Possession of counterfeiting equipment
s 240     om A2004-15 amdt 2.62

Offence to stamp without authority
s 241     sub A2005-54 amdt 1.108; A2006-37 s 7

Execution of instruments
s 243     am A2008-31 amdt 1.40

Stamping of instruments after execution
s 244     sub A2005-54 amdt 1.109

Stamping taken to constitute assessment
s 245     am A2008-31 amdt 1.40

Deferred payments for certain stamped instruments
s 246     am 2001 No 44 amdt 1.1254, amdt 1.1255; A2006-37 s 8

Enforcement
pt 12.2 hdg     (prev ch 12 pt 2 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)

Registration of instruments
s 247     am A2003-1 s 16, s 17
    sub A2005-54 amdt 1.110

Registration of transfers of shares
s 248     am 2000 No 34 s 20
    sub A2005-54 amdt 1.110
    am A2006-37 s 9, s 10; pars renum R20 LA
    exp 30 June 2010 (s 75A)

Registration of transfers of units
s 249     am 2000 No 34 s 21
    sub A2005-54 amdt 1.110
    am A2006-37 s 11, s 12; pars renum R20 LA
    exp 30 June 2010 (s 75A)

Receipt of instruments in evidence
s 250     am A2006-37 s 13

Valuation of property
s 251     am 2001 No 55 s 35, s 36

Miscellaneous
pt 12.3 hdg     (prev ch 12 pt 3 hdg) renum R1 LA (see 2001 No 55 amdt 1.6)

Objections
s 252 hdg     sub A2008-37 amdt 1.128
s 252     am 2000 No 34 s 22; 2000 No 46 s 22; pars renum R4 LA; 2002 No 14 s 12, s 13; pars renum R6 LA (see 2002 No 14 s 14); A2003-29 s 9–12; pars renum R9 LA (see A2003-29 s 13); A2006-22 amdt 1.57 (A2006-22 rep before commenced by disallowance (see Cwlth Gaz 2006 No S93)); A2006-45 s 39; pars renum R22 LA
    (1) (n), (o), (p) exp 30 June 2007 (s 173A)
    pars renum R25 LA
    am A2008-31 s 12, amdts 1.16-1.21; pars renum R33 LA; A2008-37 amdt 1.129; A2009-15 s 9; pars renum R38 LA

Review of decisions by ACAT
s 252AA     ins A2008-37 amdt 1.129

Declaration of recognised stock exchanges
s 252A     ins 2001 No 44 amdt 1.1256
    am A2006-42 amdt 3.55; A2008-31 amdt 1.22

Regulation-making power
s 253     sub 2001 No 44 amdt 1.1256

Transitional
ch 13 hdg     ins 2000 No 80 amdt 3.4
    exp 1 March 2002 (s 276 (1))

Application of Act to instruments
s 254     ins 2000 No 80 amdt 3.4
    exp 1 March 2002 (s 276)

Continued operation of Stamp Duties and Taxes Act 1987 in relation to instruments
s 255     ins 2000 No 80 amdt 3.4
    exp 1 March 2002 (s 276)

Application of ch 2
s 256     ins 2000 No 80 amdt 3.4
    exp 1 March 2002 (s 276)

Transfers back from a nominee
s 257     ins 2000 No 80 amdt 3.4
    exp 1 March 2002 (s 276)

Credit for duty paid on the acquisition of a business
s 258     ins 2000 No 80 amdt 3.4
    exp 1 March 2002 (s 276)

Application of ch 3
s 259     ins 2000 No 80 amdt 3.4
    exp 1 March 2002 (s 276)

How duty is charged on relevant acquisitions
s 260     ins 2000 No 80 amdt 3.4
    exp 1 March 2002 (s 276)

Application of ch 4
s 261     ins 2000 No 80 amdt 3.4
    exp 1 March 2002 (s 276)

Continued application of Stamp Duties and Taxes Act 1987 in relation to marketable securities
s 262     ins 2000 No 80 amdt 3.4
    exp 1 March 2002 (s 276)

Application of ch 5
s 263     ins 2000 No 80 amdt 3.4
    exp 1 March 2002 (s 276)

Application of ch 6
s 264     ins 2000 No 80 amdt 3.4
    exp 1 March 2002 (s 276)

Continued operation of Part VIB of the Stamp Duties and Taxes Act 1987
s 265     ins 2000 No 80 amdt 3.4
    am 2001 No 55 amdt 1.1
    exp 1 March 2002 (s 276 (1))

Application of ch 8
s 266     ins 2000 No 80 amdt 3.4
    exp 1 March 2002 (s 276 (1))

Continued operation of pt IV of the Stamp Duties and Taxes Act 1987
s 267     ins 2000 No 80 amdt 3.4
    exp 1 March 2002 (s 276 (1))

Refunds where premiums are returned
s 268     ins 2000 No 80 amdt 3.4
    exp 1 March 2002 (s 276 (1))

Refund on cancellation of policy of life insurance
s 269     ins 2000 No 80 amdt 3.4
    exp 1 March 2002 (s 276 (1))

Application of ch 9
s 270     ins 2000 No 80 amdt 3.4
    exp 1 March 2002 (s 276 (1))

Continued operation of certain provisions of pt IV of the Stamp Duties and Taxes Act 1987
s 271     ins 2000 No 80 amdt 3.4
    exp 1 March 2002 (s 276 (1))

Certificates of exemption
s 272     ins 2000 No 80 amdt 3.4
    exp 1 March 2002 (s 276 (1))

Duty and tax paid under the Stamp Duties and Taxes Act 1987
s 273     ins 2000 No 80 amdt 3.4
    exp 1 March 2002 (s 276 (1))

Stamping under the Stamp Duties and Taxes Act 1987
s 274     ins 2000 No 80 amdt 3.4
    exp 1 March 2002 (s 276 (1))

Determined duties and taxes
s 275     ins 2000 No 80 amdt 3.4
    exp 1 March 2002 (s 276 (1))

Expiry of Part
s 276 hdg     sub 2001 No 55 amdt 1.2
    exp 1 March 2002 (s 276 (1))
s 276     ins 2000 No 80 amdt 3.4
    am 2001 No 44 amdt 1.1257; 2001 No 55 amdt 1.3
    exp 1 March 2002 (s 276 (1))

Transitional—Duties Amendment Act 2006
ch 14 hdg     ins A2006-13 s 15
    exp 1 July 2011 (s 403)

Application of ch 2 to certain transfers and transactions
s 400     ins A2006-13 s 15
    exp 1 July 2011 (s 403 (LA s 88 declaration applies))

Application of ch 5 to certain franchise arrangements
s 401     ins A2006-13 s 15
    exp 1 July 2011 (s 403 (LA s 88 declaration applies))

Transitional regulations—ch 14
s 402     ins A2006-13 s 15
    exp 1 July 2011 (s 403)

Expiry—ch 14
s 403     ins A2006-13 s 15
    exp 1 July 2011 (s 403)

Transitional—Duties Amendment Act 2006 (No 2)
ch 15 hdg     ins A2006-45 s 40

Transitional—hire of goods
pt 15.1 hdg     ins A2006-45 s 40
    exp 30 June 2012 (s 414)

Application of ch 6 to hiring charges received by commercial hire business before 1 July 2007
s 410     ins A2006-45 s 40
    exp 30 June 2012 (s 414)

Application of ch 6 to hire of goods entered into before 1 July 2007
s 411     ins A2006-45 s 40
    exp 30 June 2012 (s 414)

Application of ch 6 to certain arrangements
s 412     ins A2006-45 s 40
    exp 30 June 2012 (s 414 (LA s 88 declaration applies))

Transitional regulations—pt 15.1
s 413     ins A2006-45 s 40
    exp 30 June 2012 (s 414)

Expiry—pt 15.1
s 414     ins A2006-45 s 40
    exp 30 June 2012 (s 414)

Transitional—lease instruments
pt 15.2 hdg     ins A2006-45 s 40
    exp 30 June 2014 (s 423)

Application of ch 5 to leases entered into before 1 July 2009
s 420     ins A2006-45 s 40
    exp 30 June 2014 (s 423)

Application of ch 5 to certain arrangements
s 421     ins A2006-45 s 40
    am A2007-38 s 9, s 10
    exp 30 June 2014 (s 423 (LA s 88 declaration applies))

Transitional regulations—pt 15.2
s 422     ins A2006-45 s 40
    exp 30 June 2014 (s 423)

Expiry—pt 15.2
s 423     ins A2006-45 s 40
    exp 30 June 2014 (s 423)

Transitional—unquoted marketable securities
pt 15.3 hdg     ins A2006-45 s 40
    exp 30 June 2015 (s 432)

Application of repealed provisions to certain arrangements
s 430     ins A2006-45 s 40
    exp 30 June 2015 (s 432 (LA s 88 declaration applies))

Transitional regulations—pt 15.3
s 431     ins A2006-45 s 40
    exp 30 June 2015 (s 432)

Expiry—pt 15.3
s 432     ins A2006-45 s 40
    exp 30 June 2015 (s 432)

Transitional—Duties Amendment Act 2008
ch 16 hdg     ins A2008-17 s 6
    exp 30 June 2013 (s 443)

Note for ch 16     ch 16 hdg also ins A2008-31 s 13
renum as ch 17 hdg R32 LA

Meaning of repealed provisions—ch 16
s 440     ins A2008-17 s 6
    exp 30 June 2013 (s 443)

Note for s 440     s 440 also ins A2008-31 s 13
renum as s 450 R32 LA

Application of repealed provisions
s 441     ins A2008-17 s 6
    exp 30 June 2013 (s 443)

Note for s 441     s 441 also ins A2008-31 s 13
renum as s 451 R32 LA

Transitional regulations—ch 16
s 442     ins A2008-17 s 6
    exp 30 June 2013 (s 443)

Note for s 442     s 442 also ins A2008-31 s 13
renum as s 452 R32 LA

Expiry—ch 16
s 443     ins A2008-17 s 6
    exp 30 June 2013 (s 443)

Transitional—Duties (Landholders) Amendment Act 2008
ch 17 hdg     (prev ch 16 hdg) ins A2008-31 s 13
    renum as ch 17 hdg R32 LA
    exp 1 September 2010 (s 452)

Application of pt 3.2 to existing private unit trust schemes
s 450     (prev s 440) ins A2008-31 s 13
    renum as s 450 R32 LA
    exp 1 September 2010 (s 452 (LA s 88 declaration applies))

Transitional regulations—ch 17
s 451     (prev s 441) ins A2008-31 s 13
    renum as s 451 R32 LA
    exp 1 September 2010 (s 452)

Modification—Payroll Tax Act 1987
s 451A     ins as mod SL2008-38 s 3
    exp 1 September 2010 (s 451A (2))

Expiry—ch 17
s 452     (prev s 442) ins A2008-31 s 13
    renum as s 452 R32 LA
    exp 1 September 2010 (s 452)

Dictionary
dict     ins 2000 No 34 s 23
    am A2006-19 s 10; A2006-22 amdt 1.53, amdt 1.54 (A2006-22 rep before commenced by disallowance (see Cwlth Gaz 2006 No S93)); A2008-14 amdt 1.32, amdt 1.33; A2008-37 amdt 1.130; A2010-18 amdt 1.11
    def acquired ins A2006-42 amdt 3.39
    om A2008-31 amdt 1.23
    def acquires ins A2008-31 amdt 1.24
    def acquisition statement ins A2006-42 amdt 3.39
    def Act imposing duty reloc from s 4 2000 No 34 s 5
    def ADR reloc from s 4 2000 No 34 s 5
    exp 30 June 2010 (s 75A)
    def application to register a motor vehicle sub 1999 No 79 sch 3
    reloc from s 4 2000 No 34 s 5
    def approved reloc from s 4 2000 No 34 s 5
    def asset ins A2006-42 amdt 3.39
    am A2008-28 amdt 3.84
    def associated person reloc from s 4 2000 No 34 s 5
    am 2001 No 40 s 12
    sub A2008-31 amdt 1.25
    def Australian register reloc from s 4 2000 No 34 s 5
    am 2001 No 40 s 13
    def Australian Stock Exchange ins A2008-31 amdt 1.26
    def bankrupt reloc from s 4 2000 No 34 s 5
    sub A2006-42 amdt 3.40; A2010-18 amdt 1.12
    def business ins A2006-42 amdt 3.41
    am A2008-28 amdt 3.84
    def business asset om 2001 No 55 amdt 1.4
    def capital reduction ins A2006-42 amdt 3.41
    exp 30 June 2010 (s 75A)
    def chapter 3 transaction ins A2006-42 amdt 3.41
    def charge reloc from s 4 2000 No 34 s 5
    def charitable organisation reloc from s 4 2000 No 34 s 5
    def commercial hire business reloc from s 4 2000 No 34 s 5
    exp 30 June 2007 (s 173A)
    def commissioner reloc from s 4 2000 No 34 s 5
    def company ins A2006-42 amdt 3.41
    exp 30 June 2010 (s 75A)
    def company title dwelling reloc from s 4 2000 No 34 s 5
    om A2006-45 s 41
    def complying approved deposit fund reloc from s 4 2000 No 34 s 5
    def complying superannuation fund am 2001 No 55 s 37
    def consideration ins A2006-42 amdt 3.41
    def Corporations Act ins 2001 No 40 s 14
    om A2006-19 s 11
    def corresponding law reloc from s 4 2000 No 34 s 5
    def cost reloc from s 4 2000 No 34 s 5
    def Crown lease reloc from s 4 2000 No 34 s 5
    sub A2009-20 amdt 3.62
    def declaration of trust ins A2006-42 amdt 3.41
    def deferral arrangement ins A2007-29 s 12
    def demonstrator ins A2006-42 amdt 3.41
    def determined amount reloc from s 4 2000 No 34 s 5
    def determined rate reloc from s 4 2000 No 34 s 5
    def disabled person reloc from s 4 2000 No 34 s 5
    om A2006-19 s 11
    def discretionary trust reloc from s 4 2000 No 34 s 5
    def disqualifying circumstance ins A2008-31 amdt 1.26
    def domestic partner reloc from s 4 2000 No 34 s 5
    om A2004-2 amdt 1.20
    def domestic relationship reloc from s 4 2000 No 34 s 5
    om A2006-22 amdt 1.55 (A2006-22 rep before commenced by disallowance (see Cwlth Gaz 2006 No S93))
    sub A2007-3 amdt 3.176
    def duly stamped reloc from s 4 2000 No 34 s 5
    om A2006-37 s 14
    def dutiable entitlement ins A2006-42 amdt 3.41
    exp 30 June 2010 (s 75A)
    def dutiable property reloc from s 4 2000 No 34 s 5
    def dutiable transaction reloc from s 4 2000 No 34 s 5
    def dutiable value", in relation to a motor vehicle" reloc from s 4 2000 No 34 s 5
    om A2006-19 s 12
    def dutiable value", in relation to dutiable property" reloc from s 4 2000 No 34 s 5
    om A2006-19 s 12
    def dutiable value ins A2006-19 s 12
    def eligible person ins A2007-29 s 12
    def eligible property ins A2007-29 s 12
    def eligible rollover fund reloc from s 4 2000 No 34 s 5
    def entity ins A2008-31 s 14
    def equipment financing arrangement ins A2006-42 amdt 3.41
    exp 30 June 2007 (s 173A)
    def error transaction reloc from s 4 2000 No 34 s 5
    om A2006-45 s 41
    def exchanging members ins A2009-15 s 10
    def financial market ins A2008-31 amdt 1.26
    def first executed ins A2006-42 amdt 3.41
    def fit-out costs reloc from s 4 2000 No 34 s 5
    exp 30 June 2009 (s 150A)
    def foreign resident reloc from s 4 2000 No 34 s 5
    def franchisee reloc from s 4 2000 No 34 s 5
    def franchisor reloc from s 4 2000 No 34 s 5
    def FS (BTGR) Act ins A2008-28 amdt 3.83
    def FS (TB) Act ins A2006-42 amdt 3.41
    om A2008-28 amdt 3.83
    def general insurance reloc from s 4 2000 No 34 s 5
    am 2002 No 20 s 4
    def general insurer ins A2006-19 s 13
    def goods ins A2006-42 amdt 3.41
    exp 30 June 2007 (s 173A)
    def hire of goods reloc from s 4 2000 No 34 s 5
    sub A2006-42 amdt 3.42
    exp 30 June 2007 (s 173A)
    def hire-purchase agreement reloc from s 4 2000 No 34 s 5
    exp 30 June 2007 (s 173A)
    def hiring charges reloc from s 4 2000 No 34 s 5
    sub A2006-42 amdt 3.43
    exp 30 June 2007 (s 173A)
    def home buyer concession scheme ins A2007-29 s 12
    def hospital reloc from s 4 2000 No 34 s 5
    def impressed stamp reloc from s 4 2000 No 34 s 5
    om A2006-37 s 15
    def instrument reloc from s 4 2000 No 34 s 5
    def insurance reloc from s 4 2000 No 34 s 5
    def insurance intermediary reloc from s 4 2000 No 34 s 5
    sub A2006-42 amdt 3.44
    def insurer reloc from s 4 2000 No 34 s 5
    sub A2006-19 s 14
    def intellectual property reloc from s 4 2000 No 34 s 5
    def interest reloc from s 4 2000 No 34 s 5
    sub A2006-42 amdt 3.45; A2008-31 amdt 1.27
    def interest, in relation to a land-rich corporation reloc from s 4 2000 No 34 s 5
    om A2008-31 amdt 1.27
    def international trade insurance reloc from s 4 2000 No 34 s 5
    def international transport reloc from s 4 2000 No 34 s 5
    def interposed trust ins A2009-15 s 10
    def land reloc from s 4 2000 No 34 s 5
    def landholder ins A2008-31 amdt 1.28
    def landholding ins A2006-42 amdt 3.46
    def land used for primary production reloc from s 4 2000 No 34 s 5
    def land use entitlement reloc from s 4 2000 No 34 s 5
    def lease reloc from s 4 2000 No 34 s 5
    sub A2006-45 s 42
    def lease instrument ins A2006-42 amdt 3.46
    exp 30 June 2009 (s 150A)
    def lessee ins A2006-42 amdt 3.46
    sub A2006-45 s 43
    def lessor ins A2006-42 amdt 3.46
    sub A2006-45 s 43
    def licensed vehicle dealer ins A2006-42 amdt 3.46
    sub A2007-21 s 7
    def life reloc from s 4 2000 No 34 s 5
    def life company reloc from s 4 2000 No 34 s 5
    sub A2006-42 amdt 3.47
    def life insurance reloc from s 4 2000 No 34 s 5
    sub A2006-19 s 15
    def life insurance rider ins A2006-19 s 16
    def listed trust ins A2008-31 s 14
    def long-term lease ins A2006-45 s 44
    sub A2007-38 s 11
    def majority interest ins A2006-42 amdt 3.48
    om A2008-31 amdt 1.29
    def majority shareholder reloc from s 4 2000 No 34 s 5
    def managed investment scheme am 2001 No 40 s 15
    def marriage ins 2002 No 14 s 15
    def marketable securities ins 2001 No 34 s 23
    exp 30 June 2010 (s 75A)
    def market value reloc from s 4 2000 No 34 s 5
    def matrimonial property ins 2002 No 14 s 15
    def mortgage reloc from s 4 2000 No 34 s 5
    def motor vehicle am 1999 No 79 sch 3
    reloc from s 4 2000 No 34 s 5
    sub A2010-19 s 5
    def new motor vehicle sub 1999 No 79 sch 3
    reloc from s 4 2000 No 34 s 5
    def non-commercial Commonwealth authority reloc from s 4 2000 No 34 s 5
    def paid ins A2006-42 amdt 3.48
    def partner ins A2004-2 amdt 1.21
    am A2006-22 amdt 1.57 (A2006-22 rep before commenced by disallowance (see Cwlth Gaz 2006 No S93))
    def partnership interest am 2001 No 55 amdt 1.5
    sub A2006-13 s 16
    def party ins 2002 No 14 s 16
    def person ins A2006-42 amdt 3.48
    exp 30 June 2010 (s 75A)
    def personal relationship ins A2006-22 amdt 1.56 (A2006-22 rep before commenced by disallowance (see Cwlth Gaz 2006 No S93))
    def person with a disability ins A2006-19 s 17
    def pooled superannuation trust reloc from s 4 2000 No 34 s 5
    def premium ins A2006-19 s 18
    def private company ins 2001 No 34 s 23
    sub A2008-31 s 15
    def private corporation reloc from s 4 2000 No 34 s 5
    om A2008-31 amdt 1.30
    def private unit trust scheme sub A2008-31 s 15
    def property transferred ins A2006-42 amdt 3.48
    def public unit trust scheme am 2000 No 34 s 5
    reloc from s 4 2000 No 34 s 5
    am 2001 No 40 ss 16-18
    sub A2008-31 s 15
    def receiving body ins A2006-42 amdt 3.48
    am A2008-28 amdt 3.84
    def recognised stock exchange ins A2008-31 s 16
    def registered ins A2008-31 s 31
    def registered insurer reloc from s 4 2000 No 34 s 5
    def registered scheme ins 2000 No 46 s 6
    reloc from s 4 A2000-34 s 5
    sub 2001 No 40 s 19
    def related body corporate sub 2001 No 40 s 20
    reloc from s 4 2000 No 34 s 5
    def related person am 2001 No 40 s 21
    reloc from s 4 2000 No 34 s 5
    am A200-4-2 amdt 1.22
    def relationship property ins 2002 No 14 s 17
    am A2006-22 amdt 1.57 (A2006-22 rep before commenced by disallowance (see Cwlth Gaz 2006 No S93))
    def relevant acquisition ins A2006-42 amdt 3.48
    sub A2008-31 amdt 1.32
    def relevant period ins A2008-31 s 33
    def replica reloc from s 4 2000 No 34 s 5
    def residential lease ins A2007-29 s 12
    def responsible entity sub 2001 No 40 s 22
    reloc from s 4 2000 No 34 s 5
    sub A2008-31 amdt 1.34
    def right reloc from s 4 2000 No 34 s 5
    def rights alteration ins A2006-42 amdt 3.48
    exp 30 June 2010 (s 75A)
    def scheme reloc from s 4 2000 No 34 s 5
    def shares reloc from s 4 2000 No 34 s 5
    def significant interest ins A2008-31 s 35
    def solicitor reloc from s 4 2000 No 34 s 5
    om A2006-42 amdt 3.49
    def special hiring agreement reloc from s 4 2000 No 34 s 5
    exp 30 June 2007 (s 173A)
    def spouse reloc from s 4 2000 No 34 s 5
    om A2004-2 amdt 1.23
    def stamped ins A2006-37 s 16
    def stock exchange ins 2000 No 34 s 23
    am 2001 No 44 amdt 1.1258
    om A2008-31 amdt 1.36
    def subsidiary reloc from s 4 2000 No 34 s 5
    sub A2006-42 amdt 3.50
    om A2008-31 amdt 1.37
    def Taxation Administration Act reloc from s 4 2000 No 34 s 5
    def tax avoidance scheme reloc from s 4 2000 No 34 s 5
    def tenement reloc from s 4 2000 No 34 s 5
    om A2006-45 s 45
    def territory company sub 2001 No 40 s 23
    reloc from s 4 2000 No 34 s 5
    def third-party insurance ins A2006-19 s 18
    def time ins A2006-42 amdt 3.51
    def trading stock reloc from s 4 2000 No 34 s 5
    sub A2006-42 amdt 3.52
    def transfer sub 2001 No 55 s 38; A2006-42 amdt 3.53
    am A2006-45 s 46; pars renum R22 LA
    sub A2008-31 amdt 1.38
        (b) exp 30 June 2010 (s 75A)
    pars renum R45 LA
    def transferee ins A2006-42 amdt 3.54
    def trustee am 2000 No 34 s 5
    reloc from s 4 2000 No 34 s 5
    pars renum R45 LA
    def unascertainable ins A2006-42 amdt 3.54
    def unencumbered value reloc from s 4 2000 No 34 s 5
    def unit reloc from s 4 2000 No 34 s 5
    def unit trust scheme reloc to from s 4 2000 No 34 s 5
    def value of the lease ins 2001 No 55 s 39
    exp 30 June 2009 (s 150A)
    def variation reloc from s 4 2000 No 34 s 5
    exp 30 June 2009 (s 150A)
    def Vehicle Registration Act ins 1999 No 79 sch 3
    reloc from s 4 2000 No 34 s 5
    sub 2001 No 44 amdt 1.1259
    def voluntary transfer ins A2006-42 amdt 3.54
    am A2008-28 amdt 3.84
    def voting share ins A2006-42 amdt 3.54
    exp 30 June 2010 (s 75A)

    def wholesale unit trust scheme ins A2008-31 s 16
    def widely held trust ins A2008-31 s 16

5     Earlier republications

Some earlier republications were not numbered. The number in column 1 refers to the publication order.

Since 12 September 2001 every authorised republication has been published in electronic pdf format on the ACT legislation register. A selection of authorised republications have also been published in printed format. These republications are marked with an asterisk (*) in column 1. Electronic and printed versions of an authorised republication are identical.

Republication No and date	Effective	Last amendment made by	Republication for
R0A 13 Feb 2006	1 Mar 1999– 27 Feb 2000	–	new Act and retrospective amendments by A2002-6
R0B 13 Feb 2006	1 Mar 2000– 30 June 2000	A2000-5	amendments by A1999-79, SL2000-15, A2000-5 and A2000-46 and includes retrospective amendments by A2002-6
R0C 13 Feb 2006	6 July 2000– 27 Sept 2000	A2000-34	amendments by A2000-30 and A2000-34 and includes retrospective amendments by A2002-6
R0D 13 Feb 2006	28 Sept 2000– 20 Dec 2000	A2000-46	amendments by A2000-46 and includes retrospective amendments by A2002-6
R1 17 Apr 2001	12 Sept 2001– 4 Oct 2001	A2001-55	amendments by A2000-80, A2001-22, A2001-40, A2001-44 and A2001-55 and includes retrospective amendments by A2002-6
R2 17 Apr 2002	5 Oct 2001– 1 Mar 2002	A2001-55	amendments by A2001-17 and includes retrospective amendments by A2002-6
R3 17 Apr 2002	2 Mar 2002– 31 Mar 2002	A2001-55	commenced expiry and includes retrospective amendments by A2002-6
R4 17 Apr 2002	1 Apr 2002– 16 Apr 2002	A2001-55	commenced expiry and includes retrospective amendments by A2002-6
R5 17 Apr 2002	17 Apr 2002– 23 May 2002	A2002-6	amendments by A2002-6
R6* 24 May 2002	24 May 2002– 30 June 2002	A2002-14	amendments by A2002-14
R7 1 July 2002	1 July 2002– 3 Mar 2003	A2002-20	amendments by A2002-20
R8 4 Mar 2003	4 Mar 2003– 30 June 2003	A2003-1	amendments by A2003-1
R9 1 July 2003	1 July 2003– 8 Oct 2003	A2003-29	amendments by A2003-29
R10 9 Oct 2003	9 Oct 2003– 21 Mar 2004	A2003-41	amendments by A2003-41
R11 22 Mar 2004	22 Mar 2004– 8 Apr 2004	A2004-2	amendments by A2004-2
R12 9 Apr 2004	9 Apr 2004– 31 Aug 2004	A2004-15	amendments by A2004-15
R13 1 Sept 2004	1 Sept 2004– 1 June 2005	A2004-15	amendments by A2004-13
R14 2 June 2005	2 June 2005– 30 June 2005	A2005-20	amendments by A2005-20
R15 1 July 2005	1 July 2005– 23 Nov 2005	A2005-29	amendments by A2005-29
R16 24 Nov 2005	24 Nov 2005– 17 May 2006	A2005-54	amendments by A2005-54
R17 18 May 2006	18 May 2006– 30 June 2006	A2006-19	amendments by A2006-19
R18 1 July 2006	1 July 2006– 30 Aug 2006	A2006-19	amendments by A2006-13
R19 31 Aug 2006	31 Aug 2006– 26 Sept 2006	A2006-32	amendments by A2006-32
R20 27 Sept 2006	27 Sept 2006– 15 Nov 2006	A2006-37	amendments by A2006-37
R21 16 Nov 2006	16 Nov 2006– 28 Nov 2006	A2006-42	amendments by A2006-42
R22* 29 Nov 2006	29 Nov 2006– 11 Apr 2007	A2006-45	amendments by A2006-45
R23 12 Apr 2007	12 Apr 2007– 19 June 2007	A2007-3	amendments by A2007-3
R24 20 June 2007	20 June 2007– 30 June 2007	A2007-21	amendments by A2007-21
R25 1 July 2007	1 July 2007– 2 Oct 2007	A2007-21	commenced expiry
R26 3 Oct 2007	3 Oct 2007– 4 Dec 2007	A2007-29	amendments by A2007-29
R27 5 Dec 2007	5 Dec 2007– 30 Mar 2008	A2007-38	amendments by A2007-38
R28 31 Mar 2008	31 Mar 2008– 18 May 2008	A2007-38	amendments by A2007-25
R29 19 May 2008	19 May 2008– 29 June 2008	A2008-14	amendments by A2008-14
R30 30 June 2008	30 June 2008– 30 June 2008	A2008-17	amendments by A2008-17
R31 1 July 2008	1 July 2008– 25 Aug 2008	A2008-17	amendments by A2008-17 and commenced expiry
R32 26 Aug 2008	26 Aug 2008– 31 Aug 2008	A2008-31	amendments by A2008-28
R33 1 Sept 2008	1 Sept 2008– 2 Sept 2008	A2008-31	amendments by A2008-31
R34 3 Sept 2008	3 Sept 2008– 11 Sept 2008	A2008-34	amendments by A2008-34
R35 12 Sept 2008	12 Sept 2008– 1 Feb 2009	SL2008-38	modifications by SL2008-38
R36 2 Feb 2009	2 Feb 2009– 4 Mar 2009	SL2008-38	amendments by A2008-37
R37 5 Mar 2009	5 Mar 2009– 30 June 2009	A2009-4	amendments by A2009-4
R38 1 July 2009	1 July 2009– 4 July 2009	A2009-16	amendments by A2009-15 and commenced expiry
R39 5 July 2009	5 July 2009– 21 Sept 2009	A2009-16	amendments by A2009-16
R40 22 Sept 2009	22 Sept 2009– 24 Nov 2009	A2009-20	amendments by A2009-20
R41 25 Nov 2009	25 Nov 2009– 16 Dec 2009	A2009-45	amendments by A2009-45
R42 17 Dec 2009	17 Dec 2009– 15 Mar 2010	A2009-49	amendments by A2009-49
R43 16 Mar 2010	16 Mar 2010– 2 June 2010	A2009-49	amendments by A2009-45
R44 3 June 2010	3 June 2010– 30 June 2010	A2010-18	amendments by A2010-18
R45 1 July 2010	1 July 2010– 6 July 2010	A2010-19	amendments by A2010-19 and commenced expiry
R46 7 July 2010	7 July 2010– 1 Sept 2010	A2010-20	amendments by A2010-20
R47 2 Sept 2010	2 Sept 2010– 28 Feb 2011	A2010-20	commenced expiry
R48 1 Mar 2011	1 Mar 2011– 1 July 2011	A2011-3	amendments by A2011-3

© Australian Capital Territory 2011

Australian Capital Territory

A1999-7

Republication No 49

Effective: 2 July 2011

Republication date: 2 July 2011

Last amendment made by A2011-3
(republication for expiry of transitional provisions (ch 14))





Unauthorised version prepared by ACT Parliamentary Counsel's Office

About this republication

The republished law

This is a republication of the Duties Act 1999

(including any amendment made under the Legislation Act 2001, part 11.3 (Editorial changes)) as in force on 2 July 2011

. It also includes any commencement, amendment, repeal or expiry affecting this republished law to 2 July 2011

.

The legislation history and amendment history of the republished law are set out in endnotes 3 and 4.

Kinds of republications

The Parliamentary Counsel's Office prepares 2 kinds of republications of ACT laws (see the ACT legislation register at www.legislation.act.gov.au):

              • authorised republications to which the Legislation Act 2001 applies

              • unauthorised republications.

The status of this republication appears on the bottom of each page.

Editorial changes

The Legislation Act 2001, part 11.3 authorises the Parliamentary Counsel to make editorial amendments and other changes of a formal nature when preparing a law for republication. Editorial changes do not change the effect of the law, but have effect as if they had been made by an Act commencing on the republication date (see Legislation Act 2001, s 115 and s 117). The changes are made if the Parliamentary Counsel considers they are desirable to bring the law into line, or more closely into line, with current legislative drafting practice.

This republication does not include amendments made under part 11.3 (see endnote 1).

Uncommenced provisions and amendments

If a provision of the republished law has not commenced, the symbol  U  appears immediately before the provision heading. Any uncommenced amendments that affect this republished law are accessible on the ACT legislation register (www.legislation.act.gov.au). For more information, see the home page for this law on the register.

Modifications

If a provision of the republished law is affected by a current modification, the symbol  M  appears immediately before the provision heading. The text of the modifying provision appears in the endnotes. For the legal status of modifications, see the Legislation Act 2001, section 95.

Penalties

At the republication date, the value of a penalty unit for an offence against this law is $110 for an individual and $550 for a corporation (see Legislation Act 2001, s 133).

Australian Capital Territory

Duties Act 1999

Endnotes

Australian Capital Territory

Duties Act 1999