STAMP DUTIES ACT 1923 - SCHEDULE 2
STAMP DUTIES ACT 1923 - SCHEDULE 2
Schedule 2—Stamp duties and exemptions
Part 1—Specified
instruments
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2—Application to register or transfer registration of motor vehicle | ||
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(1) |
Application to register or transfer the registration of a motor
vehicle—component payable in respect of registration— | |
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(a)
where the value of the motor vehicle (not being a commercial motor vehicle or
a trailer)— | |
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(i)
does not exceed $1 000—for every $100 or
fractional part of $100 of that value |
$1.00 |
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(ii)
exceeds $1 000, but does not exceed $2 000 |
$10.00 plus $2.00 for every $100 or fractional part of $100 of the excess over
$1 000 of that value |
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(iii)
exceeds $2 000, but does not exceed $3 000 |
$30.00 plus $3.00 for every $100 or fractional part of $100 of the excess over
$2 000 of that value |
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(iv)
exceeds $3 000 |
$60.00 plus $4.00 for every $100 or fractional part of $100 of the excess over
$3 000 of that value |
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(b)
where the value of the motor vehicle (being a commercial motor vehicle or a
trailer)— | |
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(i)
does not exceed $1 000—for every $100 or
fractional part of $100 of that value |
$1.00 |
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(ii)
exceeds $1 000, but does not exceed $2 000 |
$10.00 plus $2.00 for every $100 or fractional part of $100 of the excess over
$1 000 of that value |
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(iii)
exceeds $2 000 |
$30.00 plus $3.00 for every $100 or fractional part of $100 of the excess over
$2 000 of that value |
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(c) if
the application is not exempt from duty but the amount of the duty would,
apart from this paragraph, be less than $5, the component in respect of
registration is to be $5. | |
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(2) |
Exemptions from component payable under subclause (1) in respect of
registration | |
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1. Any
application to register a motor vehicle made by a person who carries on the
business of selling motor vehicles if the application is made by that person
for the purpose of selling the motor vehicle to which the application relates
to another person in the ordinary course of that business or for the purpose
of demonstrating such motor vehicle to prospective purchasers thereof and such
motor vehicle has not been previously registered (whether in this State or
elsewhere in the Commonwealth). | |
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2. Any
application to register a motor vehicle that has been previously registered
(whether in this State or elsewhere in Australia) or any application
to transfer the registration of a motor vehicle that has been previously
registered (whether in this State or elsewhere in Australia) to a dealer if
the application is being made by that dealer for the purpose of the resale by
him to another person of the motor vehicle to which the application relates
and the resale is in the ordinary course of the business of the dealer. | |
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3. Any
application to register a motor vehicle or to transfer the registration of a
motor vehicle made by a person or body who or which is entitled to
registration, without fee, of the vehicle to which the application relates. |
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4. Any application to
register or to transfer the registration of a trailer that is not a heavy
vehicle. | | |
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5. Any
application to register a motor vehicle or to transfer the registration of a
motor vehicle made by the Crown or by any statutory body or authority which
holds its assets for and on account of the Crown or by any person on behalf of
the Crown or of any such body or authority. | |
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6. Any
application to register a motor vehicle or to transfer the registration of a
motor vehicle to the extent that ad valorem stamp duty has already been paid,
or is payable, on another instrument by which or by virtue of which the
property in the motor vehicle was, or will be, legally or equitably
transferred to, or vested in, the applicant. | |
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7. Any application to
register or to transfer the registration of a motor vehicle made by an
executor or administrator of, or by any person administering the estate of, a
deceased person if the application is made only for the purpose of the
transfer of the motor vehicle to a person beneficially entitled thereto or for
the purpose of the sale of the motor vehicle in the course of winding up the
estate. | |
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8. Any
application to transfer the registration of a motor vehicle made by an owner
who has repossessed that motor vehicle pursuant to a hire-purchase agreement
or made by an owner in pursuance of the return of the motor vehicle to that
owner by the hirer voluntarily where the vehicle is the subject of a
hire-purchase agreement or upon the termination of a hiring agreement (not
being a hire-purchase agreement). | |
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9. Any application to
register or to transfer the registration of a motor vehicle in which seating
for not less than twelve adult passengers is provided and which is to be used
solely or predominantly for the carriage of passengers for hire or reward. | |
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10. Any
application to register a motor vehicle in, or to transfer the registration of
a motor vehicle to, the name of a council as defined in the
Local Government Act 1999 or a subsidiary of a council under that Act. |
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10A. Any
application to register a motor vehicle where the vehicle is to be
conditionally registered under section 25 of the Motor Vehicles Act 1959
and the application is of a class declared by regulation under that Act to be
exempt from stamp duty. | | |
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11. Any
application to register a motor vehicle in, or transfer the registration of a
motor vehicle to, the name of a person who— | |
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(a) is
entitled under section 38 of the Motor Vehicles Act 1959 to have the
motor vehicle registered at a reduced registration fee; and | |
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(b) is
not enjoying the benefit of this exemption in respect of any other
motor vehicle currently owned by the person. | |
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12. Any
application to register a motor vehicle in, or to transfer the registration of
a motor vehicle to, the name of a person who satisfies the Registrar of
Motor Vehicles— | |
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(a) that
he is licensed under the law of another State or Territory of the Commonwealth
to carry on the business of buying, selling or exchanging second-hand or used
motor vehicles; and | |
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(b) that
the application is being made by that person for the purpose of the resale by
him to another person of the motor vehicle to which the application relates;
and | |
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(c) that
such resale is in the ordinary course of the business of that person. | |
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13. Any
application to register a motor vehicle in, or to transfer the registration of
a motor vehicle to, the name of a person who satisfies the Registrar of
Motor Vehicles— | |
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(a) that
he is the owner of the motor vehicle; and | |
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(b)
that, in consequence of the loss by him of the use of one or both of his legs,
he is permanently unable to use public transport; and | |
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(c) that
the motor vehicle will be wholly or mainly used for transporting himself; and | |
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(d) that
he is not enjoying the benefit of this exemption in respect of any other
motor vehicle currently owned by him. | | |
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14. Any
application to register a motor vehicle in, or to transfer the registration of
a motor vehicle to, the name of a person who satisfies the Registrar of
Motor Vehicles— | |
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(a) that
the motor vehicle is the subject of a hire-purchase agreement; and | |
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(b) that
he is a person to whom the hirer's rights under the agreement have passed by
assignment, | |
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but, if ad valorem stamp duty has already been paid in respect of the
assignment of such rights on the instrument by which, or by virtue of which,
such rights were assigned, this exemption shall apply only to the extent of
the amount of such duty so paid. | |
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15. Any
application to register a motor vehicle where the vehicle was not, immediately
before the date on which the application is made, conditionally registered
under section 25 of the Motor Vehicles Act 1959 and— | |
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(a)
immediately before the date on which the application is made, the
motor vehicle was registered in the name of the applicant (and not in the name
of any other person) under the law of this State; or | |
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(b) the
applicant satisfies the Registrar of Motor Vehicles that, immediately before
the date on which the application is made— | |
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(i)
the motor vehicle was registered in the name of the
applicant (and not in the name of any other person) under the law of another
State or a Territory of the Commonwealth; and | |
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(ii)
the applicant— | |
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(A) was a resident of that State or
Territory; or | |
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(B) carried on a business in that State or
Territory. | |
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16. Any
application to register a motor vehicle in, or to transfer the registration of
a motor vehicle into, the name of the East Torrens County Board of Health
constituted under the Health Act 1935 . | |
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17. Any
application to transfer the registration of a motor vehicle made by a
mortgagee— | |
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(a) who
has, in accordance with the Consumer Transactions Act 1972 , taken
possession of the motor vehicle in pursuance of a consumer mortgage; or | |
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(b) to
whom the motor vehicle has been voluntarily returned by the mortgagor in
pursuance of the Consumer Transactions Act 1972 . | |
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18. Any application to
register or to transfer the registration of a tractor or item of agricultural
machinery owned by a primary producer. | |
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19. An
application to register a motor vehicle in, or to transfer the registration of
a motor vehicle into, the name of a beneficiary of the estate of a deceased
person in order to give effect to the provisions of a will or the rules of
intestacy. | |
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20. Any
application to register a motor vehicle in, or to transfer the registration of
a motor vehicle to, the name of a person who satisfies the Registrar of
Motor Vehicles— | |
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(a) that
he or she is the owner of the motor vehicle; and | |
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(b) that
he or she is the parent or legal guardian of a child who, in consequence of
the loss by the child of the use of 1 or both of his or her legs, is
permanently unable to use public transport; and | |
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(c) that
the motor vehicle will be wholly or mainly used for transporting the child;
and | |
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(d) that
he or she is not enjoying the benefit of this exemption in respect of any
other motor vehicle currently owned by him or her. | |
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21. Any
application to register a motor vehicle in, or to transfer the registration of
a motor vehicle to, the name of an entity which satisfies the Registrar of
Motor Vehicles— | |
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(a) that
the entity is a disability services provider endorsed as an income tax exempt
charity under the Income Tax Assessment Act 1997 of the Commonwealth; and | |
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(b) that
the motor vehicle will be wholly or mainly used for transporting people with
disabilities. | | |
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(3) |
Application to register or transfer the registration of a motor
vehicle—component payable in respect of policy of insurance where the
application is for registration of the vehicle for a period of— | |
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(aa) not
more than 31 days |
$5.00 |
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(a) more
than 31 days but less than 12 months (for each 3 months or part of each 3
months in the period of registration) |
$15.00 |
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(b) 12
months |
$60.00 |
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(4) |
Exemptions from component payable under subclause (3) in respect of a
policy of insurance | |
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1. Policy of insurance
where the application for registration is made by a person or body who or
which is entitled to registration of the motor vehicle to which the
application relates without fee. | |
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2. Policy of insurance
where the application is for registration of a trailer that is not a heavy
vehicle. | |
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3. Policy of insurance
where the application for registration is made by the Crown or by any
statutory body or authority which holds its assets for and on account of the
Crown or by any person on behalf of the Crown or of any such body or
authority. | |
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4. Policy of insurance
where the application is for registration of a motor vehicle in which seating
for not less than twelve adult passengers if provided and which is used solely
or predominantly for the carriage of passengers for hire or reward. | |
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5. Policy of insurance
where the application for registration is made by a council as defined in the
Local Government Act 1999 or a subsidiary of a council under that Act. |
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5A.
Policy of insurance where the motor vehicle is to be conditionally registered
under section 25 of the Motor Vehicles Act 1959 and the application for
registration is of a class declared by regulation under that Act to be exempt
from stamp duty. | | |
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6. Policy of insurance
where the application for registration is made by a person who— | |
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(a) is
entitled under section 38 of the Motor Vehicles Act 1959 to have the
motor vehicle registered at a reduced registration fee; and | |
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(b) is
not enjoying the benefit of this exemption in respect of any other
motor vehicle currently owned by the person. | |
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7. Policy of insurance
where the application for registration is made by a person who satisfies the
Registrar of Motor Vehicles— | |
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(a) that
he is the owner of the motor vehicle; and | |
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(b)
that, in consequence of the loss by him of the use of one or both of his legs,
he is permanently unable to use public transport; and | |
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(c) that
the motor vehicle will be wholly or mainly used for transporting himself; and | |
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(d) that
he is not enjoying the benefit of this exemption in respect of any other
motor vehicle currently owned by him. | | |
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8. Policy of insurance
where the application for registration is made by a person who satisfies the
Registrar of Motor Vehicles— | |
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(a) that
he is the owner of the motor vehicle; | |
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(b) that
he is entitled as the holder of— | |
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(i)
a State concession card of a prescribed class; or | |
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(ii)
a pensioner entitlement card issued under any Act or law
of the Commonwealth, | |
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to travel on public transport in this State at reduced fares. | |
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9. Policy of insurance
where the application for registration is made by a person who satisfies the
Registrar of Motor Vehicles— | |
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(a) that
he or she is the owner of the motor vehicle; and | |
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(b) that
he or she is the parent or legal guardian of a child who, in consequence of
the loss by the child of the use of 1 or both of his or her legs, is
permanently unable to use public transport; and | |
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(c) that
the motor vehicle will be wholly or mainly used for transporting the child;
and | |
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(d) that
he or she is not enjoying the benefit of this exemption in respect of any
other motor vehicle currently owned by him or her. | |
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10.
Policy of insurance where the application for registration is made by an
entity which satisfies the Registrar of Motor Vehicles— | |
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(a) that
the entity is a disability services provider endorsed as an income tax exempt
charity under the Income Tax Assessment Act 1997 of the Commonwealth; and | |
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(b) that
the motor vehicle will be wholly or mainly used for transporting people with
disabilities. | | |
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3—Conveyance or transfer on sale of property not otherwise charged | | |
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(1) |
Conveyance or transfer on sale of any property (not otherwise charged),
including contract or agreement for sale, or conveyance operating as a
voluntary disposition inter vivos of any property (including a statement under
Part 4)— | |
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(b)
where the value of the property conveyed— | |
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(i)
does not exceed $12 000—for every $100 or
fractional part of $100 of the value |
$1.00 |
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(ii)
exceeds $12 000 but does not exceed $30 000 |
$120 plus $2.00 for every $100 or fractional part of $100 of the excess over
$12 000 of that value |
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(iii)
exceeds $30 000 but does not exceed $50 000 |
$480 plus $3.00 for every $100 or fractional part of $100 of the excess over
$30 000 of that value |
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(iv)
exceeds $50 000 but does not exceed $100 000 |
$1 080 plus $3.50 for every $100 or fractional part of $100 of the excess
over $50 000 of that value |
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(v)
exceeds $100 000 but does not exceed $200 000 |
$2 830 plus $4.00 for every $100 or fractional part of $100 of the excess
over $100 000 of that value |
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(vi)
exceeds $200 000 but does not exceed $250 000 |
$6 830 plus $4.25 for every $100 or fractional part of $100 of the excess
over $200 000 of that value |
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(vii)
exceeds $250 000 but does not exceed $300 000 |
$8 955 plus $4.75 for every $100 or fractional part of $100 of the excess
over $250 000 of that value |
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(viii)
exceeds $300 000 but does not exceed $500 000 |
$11 330 plus $5.00 for every $100 or fractional part of $100 of the
excess over $300 000 of that value |
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(ix)
exceeds $500 000 |
$21 330 plus $5.50 for every $100 or fractional part of $100 of the
excess over $500 000 of that value |
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(2) |
Exemption | |
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1. Conveyance or
transfer of a mortgage or an interest in a mortgage (including such a
conveyance or transfer under which a chose in action consisting of the debt
secured by that mortgage or part of that debt is also conveyed or
transferred). | |
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2. Conveyance or
transfer of any debenture, debenture stock, bond, note or other security of a
similar kind of a government or of any municipal or other corporation, company
or society (whether constituting a charge on the assets of the government, or
of the municipal or other corporation, company or society or not). | |
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3. Conveyance
operating as a voluntary disposition inter vivos by an employer of any
property for the purpose of providing individual personal benefits, pensions
or retiring allowances for the employer's employees. | |
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4. In the case of an
amalgamation under the Fair Work Act 1994 any conveyance or transfer of
property by an amalgamating association to the association formed by the
amalgamation. | |
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5. In the case of an
amalgamation of 2 or more organisations under the
Fair Work (Registered Organisations) Act 2009 of the Commonwealth, any
conveyance or transfer of property to an amalgamated organisation from a
de-registered organisation. | |
Part 2—General exemptions from all stamp duties
The following instruments are exempt from all stamp duties:
1 Wills, testamentary instruments and letters of
administration and any instrument acknowledging, evidencing or recording any
such instrument.
1A Agreement or memorandum of agreement made on or
after 1 September 1992, not under seal, and not otherwise specifically
charged with duty.
2 Certificates of title issued from the Lands
Titles Office.
3 Customs bonds.
4 Administration bonds.
5 Bonds to the Crown.
6 Conveyances of bills, bonds, debentures or other
securities issued by a public statutory body constituted under a law of the
Commonwealth or of this or any other State or of any Territory of the
Commonwealth, not being a prescribed statutory body or a statutory body of a
prescribed class.
7 Bond on appointment of a special bailiff.
8 Memorandum of association, articles of
association and rules and regulations of any incorporated company, association
or society.
9 Marriage settlements.
10 Mortgage bonds guaranteed by the Government of
South Australia.
11 Articles or indentures of apprenticeship and
assignments of articles or indentures of apprenticeship.
12 Leases to the Crown and to any person on behalf
of the Crown.
13 A power of attorney (or any other instrument in
the nature of a power of attorney).
13A Grant of land from the Crown.
13B Conveyance, whether on sale or otherwise, to
the Crown or to any person on behalf of the Crown (not being a surrender to
the Crown, or any such person, of a lease or other interest in land in order
that the Crown may grant to a person other than the surrenderor a lease of, or
other interest in, the same land or any part thereof).
15 Any transfer of any fire, personal accident,
fidelity, guarantee, livestock, plate glass or marine insurance or assurance
policy.
16 Any cemetery leases.
18 Bills, bonds, inscribed stock, debentures,
deposit receipts and other securities issued by the Government of the State,
and coupons or interest warrants issued in connection with any such bills,
bonds, stock, debentures, deposit receipts or other securities, and any
transfer of, or document relating to, the purchase or sale of any such bills,
bonds, stock, debentures, deposit receipts or other securities.
19 Conveyance or transfer of a financial product
by the personal representative of a deceased person to another person entitled
under the will of the deceased person, or on intestacy, to have the
financial product conveyed or transferred to him or her.
20 Conveyance or transfer of a financial product
if the conveyance or transfer is made for the purpose of effectuating the
appointment of a new trustee or the retirement of a trustee and all duty
chargeable on any instrument for the appointment of the new trustee or the
retirement of the trustee, as the case may be, has been duly paid.
21 Conveyance or transfer of a financial product
if the conveyance of transfer is made in pursuance of any deed of settlement
or deed of gift and all duty chargeable on the deed of settlement or deed of
gift, as the case may be, has been duly paid.
23 (1) Any conveyance,
transfer or mortgage to which a prescribed person is a party and which is
executed or entered into in connection with the purchase or gift of any land
on which the prescribed person resides or intends to reside shall be exempt
from stamp duty on so much of the amount on which the duty is chargeable as
does not exceed two thousand four hundred dollars, but a conveyance, transfer
or mortgage shall not be exempt under this paragraph unless the Commissioner
is satisfied by such evidence as he requires—
(a) that
the purchase or gift is made for the purpose of enabling the prescribed person
to become the owner, or lessee from the Crown, of a dwelling house in which he
resides or intends to reside;
(b) that
a conveyance, transfer or mortgage to which the prescribed person was a party
and which was executed or entered into in connection with any other purchase
or gift of land on which the prescribed person resided or intended to reside
has not previously been exempt from stamp duty pursuant to this paragraph or
any enactment relating to advances for homes.
(2) In this
exemption—
prescribed person means—
(a) a
person who, during any war in which the Commonwealth is or was engaged, has
served as a member of a naval, military or air force of the Commonwealth or of
the United Kingdom or of any part of Her Majesty's dominions, whether or not
he is still so serving at the time when he claims exemption under this
paragraph;
(b) a
person who, during any such war, was employed in seagoing service on a ship
registered in any territory under the dominion of Her Majesty the Queen,
whether or not he is still so employed at the time when he claims exemption
under this paragraph;
(c) a
person who has been on active service in the Korean war as a member of a
naval, military or air force of the Commonwealth or of the United Kingdom or
of any other part of Her Majesty's dominions, whether or not he is still on
such service at the time when he claims exemption under this paragraph.
The expression Korean war in this paragraph means the war in Korea which
commenced on the twenty-fifth day of June, 1950. For the purposes of this
paragraph that war shall be deemed to end on the day on which a proclamation
is issued by the Governor declaring that the Korean war has ceased;
(d) a
person who has been on active service as a member of a naval, military or air
force of the Commonwealth or of the United Kingdom or of any other part of Her
Majesty's dominions operating for the suppression of unlawful violence in
Malaya, whether or not he is still on such service at the time when he claims
exemption under this paragraph;
(d1) a person who
(whether before or after the commencement of the Stamp Duties Act Amendment
Act 1965 ) has been on active service as a member of a naval, military or
air force of the Commonwealth or of the United Kingdom or of any other part of
Her Majesty's dominions in any area outside Australia or in any naval,
military or air force operation that is proclaimed to be an area or (as the
case may be) a naval, military or air force operation for the purposes of this
paragraph, whether or not he is still on such service at the time when he
claims exemption under this paragraph;
(e) the
surviving spouse of any deceased person who during their lifetime served or
was employed as mentioned in paragraph (a), (b), (c), (d) or (d1);
land includes the fee simple of any land and the estate and interest of a
lessee of land held under a Crown lease, and of a purchaser of land held under
an agreement for sale and purchase granted by the Crown.
(3) For the purposes
of paragraphs (a) and (b) of the definition of prescribed person , a war
shall be deemed to continue from the commencement thereof until the day
declared by the Governor by proclamation to be the day on which the war shall
be deemed to cease. Notwithstanding the provisions of this paragraph, or of
any proclamation made in pursuance thereof, the war which commenced on the
third day of September, 1939, shall, for the purposes of any conveyance,
transfer or mortgage executed or entered into after the commencement of the
Stamp Duties Act Amendment Act 1965 be deemed to have ceased on the
thirty-first day of December, 1945.
24B A conveyance or transfer of a
financial product made solely for the purpose of a security lending
transaction of a kind that would qualify for relief under section 26BC(3) of
the Income Tax Assessment Act 1936 of the Commonwealth, as amended from
time to time.
25 A declaration of trust by the Public Trustee
for the benefit of a child under the age of 18 years who has received a
payment under the Victims of Crime Act 2001 or a corresponding previous
law.
26 An instrument executed by a trustee of a
regulated superannuation fund within the meaning of the
Superannuation Industry (Supervision) Act 1993 of the Commonwealth in
the ordinary course of administering the fund for the purpose of effecting or
acknowledging, evidencing or recording—
(a) the
creation of an interest in the property of the superannuation fund on account
of a person becoming a member of the fund; or
(b) the
redemption, cancellation or extinguishment of an interest in the property of
the superannuation fund on account of a person ceasing to be a member of the
fund,
but not so as to exempt any conveyance or transfer of property into or out of
the fund.
27 An instrument of discharge or partial discharge
of a mortgage or charge.
28 A conveyance (other than a conveyance operating
as a voluntary disposition inter vivos ) for effectuating the appointment of a
new trustee or the retirement of a trustee.
29 A conveyance of a kind for which no specific
charge, or basis for charging duty, is fixed by this Schedule.
30 A deed or transfer of a kind for which no
specific charge, or basis for charging duty, is fixed by this Schedule.
31 A conveyance of a carbon right created under an
Act of the Commonwealth.
32 A conveyance of a renewable energy certificate
under the Renewable Energy (Electricity) Act 2000 of the Commonwealth.
33 A conveyance or transfer of property to a body
established wholly for charitable or religious purposes, or to a person who
acquires the property in the person's capacity as trustee for a body
established wholly for charitable or religious purposes, where the
Commissioner is satisfied that the property will not be used (wholly or
predominantly) for commercial or business purposes (including on the basis
that this exemption will not apply even if any revenue, income or other
benefit arising from the use of the property for commercial or business
purposes will be applied towards the charitable or religious purposes of the
body).