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STAMP DUTIES ACT 1920 - As at 2 July 2008 - Act 47 of 1920

- As at 2 July 2008 - Act 47 of 1920

Table of Provisions

PART 1 - PRELIMINARY

  • 1 Name of Act
  • 1A Application of this Act after commencement of Duties Act 1997 on 1 July 1998
  • 2 Repeal of Acts, savings etc
  • 3 Definitions
  • 3AA Taxation Administration Act 1996
  • 3A Calculation of time
  • 4 Charge of duties
  • 4A Minimum amount of duty
    • 5. (Repealed)
  • 5A Construing duties in old currency
  • 6 Duties to be denoted etc in accordance with Act and regulations
    • 6A. (Repealed)
  • 7 Schedules part of Act
  • 7A Extent of exemptions in Act

PART 2 - ADMINISTRATION

Division 1 - General

8-10. (Repealed)

Division 2 - Hardship Review Board

  • 15A Waiver, deferral and writing off of duty in hardship cases
    • 15B-15F. (Repealed)

PART 3 - DUTIES ON INSTRUMENTS

Division 1 - General provisions

Division 2 - Agreements

Division 3 - Agreements for sale or conveyance

  • 41 Agreements for sale or conveyance to be chargeable as conveyance etc
  • 41A Effect of reduction in purchase price
  • 42 Instruments effecting conveyance or sale--special provisions
  • 43 Conveyances of, or agreements for, goods, wares or merchandise generally
  • 43A Goods, wares or merchandise included in or connected with a conveyance or agreement for the sale or conveyance of other property
  • 43B Certain goods, wares or merchandise exempt from section 43A

Division 3A - Transactions otherwise than by dutiable instruments

Division 3B - First home purchase scheme

  • 45 Administration of the scheme

Division 3C - Rental-purchase schemes

  • 45AA Rental-purchase schemes

Division 3D - Flood-prone housing scheme

  • 45AB Administration of the scheme

Division 3E - The Public Equity Partnership Arrangement and the Rent/Buy Scheme

  • 45AC Definitions
  • 45AD Liability to duty in respect of housing schemes to which this Division applies
    • Divisions 4-9 - (Repealed) None

Division 10 - Conveyances

  • 65 Definition of conveyance and convey
  • 66 Duty on conveyances
  • 66A Agreements and conveyances on sale--concession for purchases of private dwelling houses
  • 66B Conveyance to or from joint tenants
  • 66C Conveyance subject to an option
  • 66D Transfer or conveyance of certain land by way of mortgage
  • 66E Conveyance between married couples
  • 66F Exemption for assignment of rent to vendor of land
  • 66G Conveyance back to bankrupt by trustee
  • 66H Intergenerational rural transfers
    • 67. (Repealed)
  • 68 Ascertainment of the value of property conveyed
  • 69 How ad valorem duty to be calculated in respect of marketable securities
  • 70 How conveyance in consideration of a debt or subject to future payment, to be charged
  • 71 As to the sale of an annuity or right not before in existence
  • 72 Where several instruments, one only to be charged with ad valorem duty
  • 73 Certain conveyances not chargeable with ad valorem duty
  • 73AA Exemption from or reduction in duty for certain conveyances

Division 11 - Conveyances by possessory application

  • 73A Valuation of land in possessory application
  • 73B Waiver of certain duties

Division 11A - Copies of instruments

Division 12 - Deeds of assignment

  • 74 Duty on certain deeds of assignment

Division 13 - Discount arrangements

  • 74A Definitions
    • 74B, 74C. (Repealed)
  • 74CAA Charging of duty on and application of Division to instruments etc made on or after 1.1.1983

Division 14 - Divorce--family law instruments

Division 15 - Hiring arrangements

  • 74D Definitions
  • 74E Instrument to be made out
  • 74F Payment of duty on hiring arrangements by return
  • 74G Total amount not readily ascertainable
  • 74H Exemption from duty
  • 74I Hire purchase agreements dutiable only under this Division

Division 16 - Duplicates or counterparts

  • 75 As to duplicates or counterparts

Division 17 - Instalment purchase arrangements

  • 75A Interpretation and duty on instalment purchase arrangements
    • 75B-75E. (Repealed)
  • 75F Charging of duty on and application of Division to instruments etc made on or after 1.1.1983

Division 18 - Leases

  • 76 Definition of lease
  • 77 Leases, how to be charged in respect of produce etc
  • 78 Duty not to be charged on penal rents
  • 78A Leases, term to be assessed
  • 78B Refund of part of duty on early determination of certain leases
  • 78C Duty to be paid on certain variations of lease
  • 78D Duty payable in respect of rental variations
  • 78E Lease of real property--maximum duty payable
  • 78F Exemption from duty--residential leases
  • 78FA Exemption from duty--leases of accommodation for aged and disabled persons
    • 78G. (Repealed)
  • 79 Leases, how to be charged in respect of royalty
    • 80. (Repealed)

Division 19 - Superannuation

Division 20 - (Repealed)

None

Division 21 - Loan securities

  • 83 Definitions
  • 84 Limited and unlimited loan securities
  • 84A Charging of loan securities for repayment by periodical payments
  • 84B Collateral security
  • 84C Subsequent mortgages
  • 84CA Unregistered mortgage protected by caveat
  • 84CAA Refinancing of loans
    • 84CAB. (Repealed)
  • 84CAC Exemption for certain home loan transactions
  • 84D Duty on subscriptions under instruments which secure debentures
  • 84E Debentures not liable to duty if mortgage duly stamped
  • 84EA Re-issue of certificates of debentures not liable to duty
  • 84EB Loan securities associated with certain consumer credit contracts
  • 84EBAA Farm machinery and commercial vehicles
  • 84EBA Exemption for loan securities of companies with regional headquarters in NSW
  • 84EC Exemption of certain debentures and related instruments from duty
  • 84F Loan security in respect of property in and out of the State

Division 21A - Mortgage-backed securities

Division 21B - Loan-backed securities

  • 84FB Charging of duty on issue etc of loan-backed securities

Division 22 - Motor vehicle certificates of registration

Division 23 - Partitions or divisions

Division 24 - Policies of insurance etc

  • 86 Definitions
    • 86A. (Repealed)
  • 87 Insurance to which this Division does not apply
    • 87A. (Repealed)
  • 88 Exemption from duty--property etc outside New South Wales
    • 88AA. (Repealed)
  • 88A Registration of persons carrying on insurance business
  • 88B Monthly returns and payment of duty
  • 88C Apportionment of premiums
  • 88D Duty payable by insured in certain circumstances
  • 88E Giving of undertakings by certain persons
  • 88F Variation of time for furnishing returns
  • 88G Returns by certain New South Wales residents where life policy issued outside New South Wales
  • 88H Returns by certain New South Wales insurers where life policy issued outside New South Wales
  • 88I Application of secs 88G and 88H to companies
  • 88J Stamping of foreign policies
  • 88K Reduction of duty on certain returns
  • 88L Keeping of records by registered persons
  • 88M Denotion of stamp duty
  • 88N Set-off or refund of duty on refund of premium
  • 88O Penalty for registering unstamped assignment or transfer of policy
  • 88P Exemption from duty of certain instruments
    • 89-89AB. (Repealed)

Division 25 - Replicas

Division 25A - Transfer of units in unit trust schemes

Division 26 - Shares--issue or allotment by direction

  • 94A Issue of shares by direction

Division 26A - SCH-regulated transfers

Subdivision 1 - Duty on certain SCH-regulated transfers
  • 94B Definitions
  • 94C Application of Division (Duty on certain SCH-regulated transfers)
  • 94D Liability to duty of SCH-regulated transfers
  • 94E SCH participant liable to pay duty
  • 94F Record of SCH-regulated transfers
  • 94G Particulars to be included by relevant SCH participant in transfer document
  • 94H Relevant SCH participant's identification code equivalent to stamping
  • 94I Returns to be lodged and duty paid
    • Subdivision 2 - The securities clearing house
  • 94J Registration as the securities clearing house
  • 94K Monthly return
  • 94L Returns to be kept by SCH
  • 94M Disclosure to SCH of information

Division 27 - Shares--transfer

Subdivision 1 - Off market share transfers 95-96. (Repealed)

Division 27A - Takeovers of New South Wales public companies

  • 97ADJ Definitions
  • 97ADK Entitlement to voting shares arising from capital reduction or rights alteration
  • 97ADL Form of statement
  • 97ADM Assessment and payment of duty
  • 97ADN Offences relating to statements

Division 28 - Transfer etc of certain mortgages and debentures

Division 28A - Transfer of shares--London Stock Exchange

  • 97C Definitions
  • 97D Declarations by the Governor
  • 97E Duty payable in relation to relevant transactions

Division 29 - Returns of financial institutions etc

Subdivision 1 - Preliminary
  • 98 Definitions
  • 98A Receipts to which this Division does not apply
  • 98B Crown bound by Division etc
    • Subdivision 2 - Constitution of groups
  • 98BA Definitions
  • 98C Membership of a group of persons engaged in provision of finance
  • 98D Grouping of corporations
  • 98E Grouping where employees used in another business
  • 98F Grouping of commonly controlled businesses
  • 98G Smaller groups subsumed into larger groups
  • 98H Beneficiaries under discretionary trusts
    • Subdivision 3 - Duty in relation to receipts returns
  • 98I Registration
  • 98J Return to be made out in respect of dutiable receipts
  • 98JA Return made out by group member in respect of group dutiable receipts
  • 98K Transactions with unregistered persons
  • 98L Payment by person, other than designated person, of duty on receipts other than by stamping
  • 98LA Liability to lodge or deposit money
  • 98M Circumstances in which secs 98K and 98L do not apply
  • 98MA Receipts returns not required for periods after 1 July 2001
    • Subdivision 4 - Short term dealings
  • 98N Application for certification as short term dealer
  • 98O Certification as a short term dealer
  • 98P Short term dealer's account
  • 98Q Cancellation of certificate as short term dealer
  • 98R Return to be made out in respect of short term liabilities
  • 98RA Return relating to contraventions
  • 98S Exemption from payment of certain duty
    • Subdivision 5 - Miscellaneous
  • 98T Applications for exempt accounts
  • 98U Exempt accounts
    • 98V. (Repealed)
  • 98W Duty can be passed on
    • 99. (Repealed)

Division 30 - Acquisitions of company and unit trust interests dutiable as conveyances of land

  • 99A Definitions
  • 99B Acquisitions to which this Division does not apply
  • 99C Statement of acquisition of land use entitlement
  • 99D Assessment and payment of duty--statement of acquisition of land use entitlement
  • 99E Statement of entitlement concerning designated landholder
  • 99F Assessment and payment of duty--statement of relevant acquisition of an interest etc
  • 99G Ascertainment of value of property
  • 99H Date of first execution of statements under this Division
  • 99I Offences relating to statements
  • 99J Rescission of agreement for sale or conveyance of land
  • 99K Application of Division to certain financial arrangements
    • PARTS 4, 5 - (Repealed) None

PART 6 - MISCELLANEOUS

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