Australian Capital Territory Numbered Acts

STAMP DUTIES AND TAXES (AMENDMENT) ACT (NO 57 OF 1996) - NOTES

NOTES

Principal Act

1. Reprinted as at 28 February 1995. See also Acts Nos. 13 and 54, 1995; Nos. 49 and 50, 1996.

Penalty units

See section 33AA of the Interpretation Act 1967.

[Presentation speech made in Assembly on 26 September 1996]

© Australian Capital Territory 2003

AUSTRALIAN CAPITAL TERRITORY

No. 57 of 1996

TABLE OF PROVISIONS

Section

PART VIB—HIRE OF GOODS

Division 1—Introduction and overview

64F. Interpretation

64G. Duty on hire of goods

64H. Hire of goods to which this Part applies—jurisdictional nexus

64J. What are “goods”?

64K. What is a “hire of goods”?

64L. What are “hiring charges”?

64M. Splitting or redirection of hiring charges (anti-avoidance provision)

64N. What form may a hire of goods take?

Division 2—What arrangements apply to persons in
business hiring out goods (commercial hirers)?

64P. Application

64Q. Registration of commercial hirers

64R. Application for registration

64S. Registration without application

64T. Cessation of business and cancellation of registration by commercial hirer

64U. Duty base

64V. Monthly returns and payment of duty

64W. Returns of related bodies corporate

64X. Refunds—error as to place of use of goods

Division 3—What arrangements apply to other persons?

64Y. Statement of transaction

64Z. Lodgment of statement and payment of duty

64ZA. Apportionment of duty

AUSTRALIAN CAPITAL TERRITORY

Stamp Duties and Taxes (Amendment) Act (No. 3) 1996

No. 57 of 1996

[Notified in ACT Gazette S320: 29 November 1996]