STAMP DUTIES ACT 1923
Table of Provisions
PART 1--Preliminary provisions
Division 1--Short title
- 1 Short title
Division 2--Interpretative provisions
Division 3--Territorial application of Act
- 3A Principles for determining territorial relationship
- 3B Territorial application of Act
- 3D Statutory licence
Division 4--Stamp duty certificates
- 3E Commissioner may issue stamp duty certificate
PART 2--General provisions with respect to stamp duties
- 4 Imposition of stamp duties
- 6 Denotation of duty
- 7 Distribution of stamps, commission etc
- 8 Stamps to be provided
- 11 Appropriate stamp to be used
- 13 How instruments to be stamped
- 14 Instruments to be separately charged
- 15A Ascertainment of value of property
- 16 Duty in force when instrument produced for stamping to apply
- 17 Duty payable in respect of instruments conditionally executed
- 18 Duty on other instruments
- 19A Certain copies dutiable
- 20 Time for payment of duty and stamping
- 21 Admissibility of unstamped instruments in evidence
- 22 Except as aforesaid no unstamped instrument to be received in evidence
- 23 Assessments and stamping of instruments
- 27 No instrument to be enrolled or registered unless stamped
PART 3--Special provisions with respect to certain stamp duties
Division 1--Agreements
- 30 When agreement comprised of several letters
- 31 Certain contracts to be chargeable as conveyances on sale
Division 3--Insurance
Subdivision 1--Interpretation- 32 Interpretation Subdivision 2--Registration and payment of duty
- 33 Registration
- 34 Lodgement of statement and payment of duty--general insurance
- 35 Lodgement of statement and payment of duty--life insurance Subdivision 3--Exempt insurance
- 36 Certain premiums exempt from duty Subdivision 4--General
- 37 Denoting of duty
- 38 Duty in respect of policies effected outside South Australia
- 39 Insurers not required to be registered
- 40 Duty payable on acquisition of insurance business
- 41 Refunds
Division 4--Application for motor vehicle registration
- 42A Interpretation
- 42B Duty on applications for motor vehicle registration or transfer of registration
- 42BA Concessional rate of duty on some applications to transfer registration
- 42C Refund of duty where vehicle returned or registration or transfer in error
- 42CA Refund of duty on eligibility for reduced fee
- 42D Taxation Administration Act and functions of Registrar
- 42E Regulations
Division 6--Conveyances and conveyances on sale
- 60 Interpretation
- 60A Value of property conveyed or transferred
- 60B Refund of duty where transaction is rescinded or annulled
- 60C Refund of duty on reconveyance of property subject to a common law mortgage
- 61 Method or estimating value of consideration where consideration consists of shares
- 62 Land use entitlements
- 64 Consideration in case of lease
- 65 Where consideration consists of real or personal property
- 66 Where consideration is payable in instalments
- 67 Computation of duty where instruments are interrelated
- 68 Duty in certain cases
- 70 Evasion of duty
- 71 Instruments chargeable as conveyances
- 71AA Instruments disclaiming etc an interest in the estate of a deceased person
- 71A Provision where trust property distributed in specie
- 71CAA Special disability trusts
- 71CA Exemption from duty in respect of Family Law instruments
- 71CB Exemption from duty in respect of certain transfers between spouses etc or former spouses etc
- 71CBA Exemption from duty in respect of domestic partnership agreements or property adjustment orders
- 71CC Interfamilial transfer of farming property
- 71CD Duty on conveyances by Official Trustee etc
- 71D Concessional duty to encourage exploration activity
- 71DA Duty on certain conveyances between superannuation funds etc
- 71DB Concessional duty on purchases of off-the-plan apartments
- 71DC Concessional duty on designated real property transfers
- 71DD Relief from duty in respect of certain purchases of new homes and land
- 71DE Duty payable if relief ceases to be available
Division 8--Transactions effected without creating dutiable instrument
- 71E Transactions otherwise than by dutiable instrument
- 71F Statutory transfers
Division 9--Foreign ownership surcharge
- 72 Surcharge for foreign purchasers of residential land
Division 11--LSS Fund levy
PART 4--Land holding entities
Division 1--Preliminary
- 91 Interpretation
- 92 Land assets
- 93 Direct interests
- 94 Related entities
- 95 Indirect interests
- 96 Notional interest in assets of related entity
- 97 Widely held trusts
- 98 Land holding entity
- 99 Determination of value
Division 2--Dutiable transactions
- 100 General principle of liability to duty
- 101 Aggregation of interests
- 102 Value of notional interest acquired as a result of dutiable transaction
- 102A Calculation of duty
- 102AB Surcharge where foreign person or group acquires interest in residential land
Division 3--Payment and recovery of duty
Division 4--Miscellaneous
- 102D Valuation of interest under contract or option to purchase land
- 102E Separation of statutory funds held by life companies
- 102F Exempt transactions and related matters
- 102G Multiple incidences of duty
- 102GA Operation of Part as in force after 1 July 2016
PART 4AA--Corporate group exemptions
- 102H Interpretation
- 102I Direct and indirect interests
- 102J Parent corporations and corporate groups
- 102K Transactions to which this Part applies
- 102L Exemption from duty
- 102M Application for exemption
- 102N Conditions of exemption
- 102O Revocation of exemption
- 102P Duty payable if transaction ceases to be exempt
PART 4A--Abolition of various duties
Division 3--Abolition of duty on conveyance or transfer of property other than land
- 104B Application of Division
- 104C Abolition of duty on conveyance or transfer of property other than land
- 104D Relevant rates
- 104E Non-derogation provision
- 104EA Application of Division as in force before 1 July 2016