South Australian Consolidated Acts

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STAMP DUTIES ACT 1923 - SECT 31L

31L—Passing on a rental duty

        (1)         Subject to this section, a registered person or any person acting on his behalf shall not add the amount of any duty or of any part of the duty payable by the registered person as such under this Act to any amount payable by any other person with whom he has entered into or is conducting any rental business, whether by agreement or otherwise, or otherwise demand or recover or seek to recover any such first mentioned amount from that other person.

Maximum penalty: $250.

Expiation fee: $80.

        (2)         In the event of a contravention of subsection (1)—

            (a)         the court by which the defendant is convicted shall, in addition to imposing a penalty for the offence, order the defendant to refund to the other person referred to in that subsection any such amount which has been paid by that other person; or

            (b)         the other person referred to in that subsection may recover any such amount from the registered person, or person to whom he paid it, by action in a court of competent jurisdiction as if it were a debt due to him from that person.

        (3)         The Governor may by proclamation—

            (a)         exempt a class of transactions from the application of this section; or

            (b)         vary or revoke any such exemption.



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