STAMP DUTIES ACT 1923 - SECT 3B

STAMP DUTIES ACT 1923 - SECT 3B

3B—Territorial application of Act

        (1)         This Act applies in respect of an instrument that relates to property situated, or a matter or thing to be done, in South Australia irrespective of whether—

            (a)         the instrument is within or outside South Australia; or

            (b)         the instrument was executed within or outside South Australia.

        (2)         If an instrument relates to property situated in part in South Australia and in part outside South Australia, duty is to be calculated as if the instrument related only to the property situated in South Australia.

        (3)         This section operates subject to any other specific provision dealing with how duty is to be calculated on an instrument that relates to property within and outside South Australia. ¹

Note—

1         Section 81B deals with the duty payable on a mortgage over property within and outside the State.