Australian Capital Territory Current Acts Australian Capital Territory Current ActsDictionary
Note 1 The Legislation Act
contains definitions and other provisions relevant to this Act.
Note 2 For example, the Legislation Act
, dict, pt 1 defines the following terms:
• ACAT
• ACT
• Australia
• authorised deposit-taking institution
• bankrupt or personally insolvent
• child
• civil partnership
• civil union
• commissioner for revenue
• Corporations Act
• doctor
• document
• external territory
• in relation to
• instrument (see s 14)
• land.
"acquires", an interest in a landholder, for part 3.2 (Acquisition of interests in certain landholders)—see section 84.
"acquisition statement", for chapter 3 (Certain transactions treated as transfers)—see section 87 (1).
"Act imposing duty" means—
(a) a corresponding Act; or
(b) an Act to which the Taxation Administration Act
applies.
"application to register a motor vehicle" means—
(a) an application under the Vehicle Registration Act
to register a motor vehicle; or
(b) an application under the Vehicle Registration Act
to transfer the registration of a motor vehicle.
"approved" means approved by the commissioner.
"asset", for part 3.6 (Voluntary transfers under Financial Sector (Transfer and Restructure) Act 1999 (Cwlth))—see section 115A.
"associated person"—see section 77A.
"Australian Securities Exchange" means ASX Limited ACN 008 624 691.
"bankrupt "means bankrupt or personally insolvent.
"business", for part 3.6 (Voluntary transfers under Financial Sector (Transfer and Restructure) Act 1999 (Cwlth))—see section 115A.
"cancelled", for chapter 2 (Transactions concerning dutiable property)—see section 6.
chapter 3 property, in relation to a chapter 3 transaction, for chapter 3 (Certain transactions treated as transfers)—see section 76A.
chapter 3 transaction—see section 76.
"charge" includes impose.
"commercial lease", for chapter 2 (Transactions concerning dutiable property)––see section 6.
commercial lease with premium, for chapter 2 (Transactions concerning dutiable property)––see section 6A.
"commercial purposes", for chapter 2 (Transactions concerning dutiable property)––see section 6.
"commissioner" means the commissioner for revenue.
"complying approved deposit fund" means an entity that is a complying approved deposit fund in accordance with the Superannuation Industry (Supervision) Act 1993
(Cwlth), section 43.
"complying superannuation fund"—
(a) means an entity that is—
(i) a complying superannuation fund under the Superannuation Industry (Supervision) Act 1993
(Cwlth), section 42 or section 42A; or
(ii) an exempt public sector superannuation scheme under the Superannuation Industry (Supervision) Act 1993
(Cwlth), section 10 (1); and
(b) includes—
(i) a complying approved deposit fund; and
(ii) an eligible rollover fund.
"consideration"—see section 21.
"corporation" means a body corporate, whether incorporated in this jurisdiction or elsewhere.
"corresponding Act" means an Act of another Australian jurisdiction that corresponds to this Act.
"corresponding law", in relation to a territory law, means a law of a State or another Territory that is similar, or has a similar effect, to that territory law.
"cost", in relation to a lease—see section 136.
"Crown lease"—see the Land Titles Act 1925
, dictionary.
"declaration of trust", for chapter 2 (Transactions concerning dutiable property)—see section 6.
"declared" land sublease—see the Planning Act 2023
, section 365 (1).
"de facto relationship", for part 11.2 (Exemptions from duty—certain personal relationships)—see section 232E.
"deferral arrangement"—
(a) for division 2.6A.1 (First home owner grant scheme and home buyer concession scheme)—see section 75AC (2); or
(b) for division 2.6A.2 (Other duty deferral schemes)—see section 75AI (2).
"demonstrator", for part 9.2 (Exemptions)—see section 208A.
"determined rate", in relation to duty, means a rate determined by the Minister under the Taxation Administration Act
, section 139 for the provision where the expression occurs.
"discretionary trust" means a trust under which the vesting of the whole or any part of the capital of the trust estate, or the whole or any part of the income from that capital, or both—
(a) is required to be determined by a person either in respect of the identity of the beneficiaries, or the quantum of interest taken, or both; or
(b) will occur if a discretion conferred under the trust is not exercised; or
(c) has occurred but under which the whole or any part of that capital or the whole or any part of that income, or both, will be divested from the person or people in whom it is vested if a discretion conferred under the trust is exercised.
"domestic relationship"—see the Domestic Relationships Act 1994
"dutiable property"—see section 10.
"dutiable transaction"—see section 7 (2).
"dutiable value"—
(a) of a motor vehicle for part 9.1 (Imposition and rates of duty)—see section 203; and
(b) of other dutiable property—see section 20.
"duty deferral scheme", for division 2.6A.2 (Other duty deferral schemes)—see section 75AG (1).
"eligible person"—
(a) for division 2.6A.1 (First home owner grant scheme and home buyer concession scheme)—see section 75; or
(b) for a duty deferral scheme, for division 2.6A.2 (Other duty deferral schemes)—see section 75AG (2) (a).
"eligible property", for division 2.6A.1 (First home owner grant scheme and home buyer concession scheme)—see section 75A.
"eligible rollover fund" means an entity that is an eligible rollover fund in accordance with the Superannuation Industry (Supervision) Act 1993
(Cwlth), section 242, and includes an entity the trustee of which is satisfied will be an eligible rollover fund within 12 months after the date when a liability to duty arises (or would otherwise arise).
"eligible transaction", for a duty deferral scheme, for division 2.6A.2 (Other duty deferral schemes)—see section 75AG (2) (b).
"entity", for part 3.2 (Acquisition of interests in certain landholders)—see section 78A.
"exchanging members", for division 3.7.2 (Exemptions—‘top hatting' arrangements)—see section 115I.
"financial institution", for division 2.5.2A (Alternative finance transactions)—see section 64.
"financial market"—see the Corporations Act
"first executed", for an instrument (including a contract)—see section 243.
"FS (TR) Act", for part 3.6 (Voluntary transfers under Financial Sector (Transfer and Restructure) Act 1999 (Cwlth))—see section 115A.
"home buyer concession scheme", for division 2.6A.1 (First home owner grant scheme and home buyer concession scheme)—see section 75.
"hospital" means a recognised hospital within the meaning of the Health Insurance Act 1973
(Cwlth).
"instrument" includes a document and a written statement.
"insurance" includes assurance.
"insurance intermediary"—see the Insurance Contracts Act 1984
(Cwlth), section 11.
"interest"—
(a) for this Act generally—includes an estate, an interest under a lease or a sublease, a proprietary right and a beneficial interest; and
(b) in a landholder, for part 3.2 (Acquisition of interests in certain landholders)—see section 83.
"international transport", in relation to freight, means the transport, in connection with trade or commerce, of the freight between—
(a) a place in a foreign country; and
(b) a place in—
(i) another foreign country; or
(ii) Australia; or
(iii) an external Territory.
"interposed trust", for division 3.7.2 (Exemptions—‘top hatting' arrangements)—see section 115I.
"land"—
(a) for this Act generally—includes a stratum; and
(b) for part 3.2 (Acquisition of interests in certain landholders)—see section 80A.
"landholder"—see section 79.
"landholding", for part 3.2 (Acquisition of interests in certain landholders)—see section 80.
"land used for primary production" means land used primarily for—
(a) the cultivation of the land for the purpose of selling the produce of the cultivation; or
(b) the maintenance of animals or poultry on the land for the purpose of selling them or their natural increase or bodily produce; or
(c) the keeping of bees on the land for the purpose of selling their honey; or
(d) a plant nursery; or
(e) the propagation for sale of mushrooms, orchids or flowers; or
(f) aquaculture.
"land use entitlement" means an entitlement to occupy land within the ACT conferred through an ownership of shares in a company or an ownership of units in a unit trust scheme, or a combination of a shareholding or ownership of units together with a lease or licence.
"lease" means—
(a) a lease of land in the ACT or an agreement for a lease of land in the ACT; or
(b) an agreement (for example, a licence) by which a right to use land in the ACT at any time and for any purpose is given to or acquired by a person.
"lessee" includes—
(a) any assignee for the time being of the rights of the lessee under a lease; and
(b) a person who has a right of the kind mentioned in the definition of "lease", paragraph (b).
"lessor" includes a person who grants a right of the kind mentioned in the definition of "lease", paragraph (b).
"licensed vehicle dealer "means a licensed dealer under the Sale of Motor Vehicles Act 1977
, or the holder of a similar licence under a corresponding law.
"life company"—see the Life Insurance Act 1995
(Cwlth), schedule.
"listed company" means a company whose shares are quoted on any of the following exchanges:
(a) the Australian Securities Exchange;
(b) the London Stock Exchange;
(c) the New York Stock Exchange;
(d) the New Zealand Exchange;
(e) an exchange that is a member of the World Federation of Exchanges;
(f) an exchange prescribed by regulation.
"listed trust" means a unit trust scheme whose units are quoted on any of the following exchanges:
(a) the Australian Securities Exchange;
(b) the London Stock Exchange;
(c) the New York Stock Exchange;
(d) the New Zealand Exchange;
(e) a stock exchange that is a member of the World Federation of Exchanges;
(f) an exchange prescribed by regulation.
"majority shareholder", in relation to a private company, means—
(a) for a company the voting shares in which are not divided into classes—a person entitled to not less than 50% of those shares, and
(b) for a company the voting shares in which are divided into classes—a person entitled to not less than 50% of the shares in one of those classes.
"managed investment scheme" means a managed investment scheme within the meaning of the Corporations Act
, section 9 that complies with that Act, chapter 5C, and includes a public unit trust scheme.
"market rent", for chapter 2 (Transactions concerning dutiable property)––see section 6.
"market value", in relation to a motor vehicle, means the amount for which the motor vehicle might reasonably be sold, free of encumbrances, on the open market.
"marriage" includes a void marriage.
"matrimonial property", of a marriage, means property of the parties to the marriage or of either of them.
"mortgage" means any charge on land created merely for securing a debt.
"motor vehicle" means a motor vehicle or trailer within the meaning of the Vehicle Registration Act
, but does not include a caravan or camper trailer.
"motor vehicle transfer application", for part 11.2 (Exemptions from duty—certain personal relationships)—see section 232E.
"new motor vehicle" means a motor vehicle that has not previously been registered under—
(a) the Vehicle Registration Act
or another territory law; or
(b) a law of the Commonwealth, a State or another Territory.
"partner"—a person's partner is either of the following:
(a) the person's spouse;
(b) someone with whom the person has a domestic relationship.
"partnership interest"—see section 10 (1) (f).
"party", to a marriage, includes a person who was a party to a marriage that has been dissolved or annulled, in Australia or elsewhere.
"premium"––for chapter 2 (Transactions concerning dutiable property)—see section 6.
"primary production", for chapter 2 (Transactions concerning dutiable property)––see section 6.
"private company" means a company that is not a listed company.
"property transferred", by a dutiable transaction—see section 8 (2).
"public unit trust scheme" means any of the following unit trust schemes:
(a) a listed trust;
(b) a widely held trust.
"receiving body", for part 3.6 (Voluntary transfers under Financial Sector (Transfer and Restructure) Act 1999 (Cwlth))—see section 115A.
"registered scheme"—see the Corporations Act
Note A registered scheme under the Corporations Act
is a managed investment scheme that is registered under that Act, ch 5C.
"relationship property", of a domestic relationship, means property of the parties to the relationship or of either of them.
"relevant acquisition", in relation to a person, for part 3.2 (Acquisition of interests in certain landholders)—see section 86.
"relevant period", for a relevant acquisition, for part 3.2 (Acquisition of interests in certain landholders)—see section 78.
"rent reserved", for chapter 2 (Transactions concerning dutiable property)––see section 6.
"residential lease" means a lease granted for residential purposes only.
"responsible entity"—see the Corporations Act
"right", in relation to shares or units, means any right (whether actual, prospective or contingent) of a person to have shares or units issued by a company or trust to the person, whether or not on payment of money or for other consideration, but does not include a convertible note.
"scheme" includes—
(a) any plan, action or conduct of a person; and
(b) any trust, agreement, arrangement or other understanding between people, whether oral or in writing, whether express or implied and whether or not it is intended to be legally binding; and
(c) any series or combination of schemes mentioned in paragraphs (a) and (b).
"shares" includes rights to shares.
"significant interest", in a landholder—see section 83.
"special disability trust"—see the Social Security Act 1991
(Cwlth), section 1209L.
"spouse party", for part 11.2 (Exemptions from duty—certain personal relationships)—see section 232E.
"Taxation Administration Act" means the Taxation Administration Act 1999
.
"tax avoidance scheme" means a scheme by which a person obtains or seeks to obtain a reduction in, or exemption from, tax that would otherwise be payable and where it would be reasonable to conclude that the person entered into or carried out the scheme principally for the purpose of obtaining the reduction or exemption, having regard to—
(a) the way in which the scheme was entered into or carried out; or
(b) the form and substance of the scheme; or
(c) the time when the scheme was entered into and the length of time during which it was carried out; or
(d) the extent to which the scheme reduces the tax that would be otherwise payable; or
(e) whether the scheme has resulted in, or can reasonably be expected to result in, a change in any person's financial position, or in any other consequence for any person; or
(f) the nature of any connection (whether of a business, family or any other nature) between the person and a person mentioned in paragraph (e).
"time", of transfer of dutiable property—see section 8 (2).
"trading stock", for part 9.2 (Exemptions)—see section 208A.
"transaction", for part 11.2 (Exemptions from duty—certain personal relationships)—see section 232E.
"transfer "includes any of the following:
(a) assignment;
(b) exchange;
(c) a buyback of shares in accordance with the Corporations Act
, division 2J.1.2;
(d) vesting of an interest in property under a law of the Territory, the Commonwealth, a State or another Territory, unless the interest does not exist before it is vested;
(e) vesting of an interest in property under a court order, unless the interest did not exist before it is vested.
"transferee", of dutiable property—see section 8 (2).
"trustee" includes—
(a) a person who is a trustee under an implied or constructive trust; and
(b) in relation to a deceased person—an executor of the will, or an administrator of the estate, of the deceased person; and
(c) a receiver, guardian, committee or manager of the property of a person under a legal or other disability; and
(d) a receiver or manager of the property of a company, or a liquidator of a company for the purpose of its winding-up; and
(e) a person who holds an interest in a landholder for the benefit of another person; and
(f) a person who may be required to exercise his or her voting power in relation to an interest in a landholder at the direction of another person.
"unencumbered value"—see section 22.
"unit", in relation to a unit trust scheme, means—
(a) a right or interest (whether described as a unit or a sub-unit or otherwise) of a beneficiary under the scheme; or
(b) a right to any such right or interest.
"unit trust scheme" means any arrangements made for the purpose, or having the effect, of providing, for people having funds available for investment, facilities for the participation by them, as beneficiaries under a trust, in any profits, income or distribution of assets arising from the acquisition, holding, management or disposal of any property whatever under the trust.
"Vehicle Registration Act" means the Road Transport (Vehicle Registration) Act 1999
.
Note A reference to an Act includes a reference to the statutory instruments made or in force under the Act, including a regulation (see Legislation Act
, s 104).
"voluntary transfer", for part 3.6 (Voluntary transfers under Financial Sector (Transfer and Restructure) Act 1999 (Cwlth))—see section 115A.
"widely held trust" means a unit trust scheme that has not less than 300 unit holders none of whom, individually or with an associated person, is entitled to more than 20% of the units in the trust, and for the purposes of this definition—
(a) if a registered unit holder in a unit trust scheme holds units as a trustee for 2 or more trusts the unit holder is treated as a separate registered unit holder in relation to each of those trusts and the units held under each trust are to be treated as a separate unit holding; but
(b) a trustee is not treated as a separate registered unit holder in relation to 2 or more trusts if, as separate registered unit holders in relation to those trusts, they would be associated persons.
Amending and modifying laws are annotated in the legislation history and the amendment history. Current modifications are not included in the republished law but are set out in the endnotes.
Not all editorial amendments made under the Legislation Act 2001
, part 11.3 are annotated in the amendment history. Full details of any amendments can be obtained from the Parliamentary Counsel's Office.
Uncommenced amending laws are not included in the republished law. The details of these laws are underlined in the legislation history. Uncommenced expiries are underlined in the legislation history and amendment history.
If all the provisions of the law have been renumbered, a table of renumbered provisions gives details of previous and current numbering.
The endnotes also include a table of earlier republications.
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A = Act |
NI = Notifiable instrument |
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AF = Approved form |
o = order |
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am = amended |
om = omitted/repealed |
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amdt = amendment |
ord = ordinance |
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AR = Assembly resolution |
orig = original |
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ch = chapter |
par = paragraph/subparagraph |
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CN = Commencement notice |
pres = present |
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def = definition |
prev = previous |
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DI = Disallowable instrument |
(prev...) = previously |
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dict = dictionary |
pt = part |
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disallowed = disallowed by the Legislative |
r = rule/subrule |
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Assembly |
reloc = relocated |
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div = division |
renum = renumbered |
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exp = expires/expired |
R[X] = Republication No |
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Gaz = gazette |
RI = reissue |
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hdg = heading |
s = section/subsection |
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IA = Interpretation Act 1967 |
sch = schedule |
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ins = inserted/added |
sdiv = subdivision |
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LA = Legislation Act 2001 |
SL = Subordinate law |
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LR = legislation register |
sub = substituted |
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underlining = whole or part not commenced |
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mod = modified/modification |
or to be expired |
Duties Act 1999 A1999-7
notified 1 March 1999
s 1, s 2 commenced 1 March 1999 (s 2 (1))
remainder commenced 1 March 1999 (s 2 (2) and Gaz 1999 No S8)
as amended by
Road Transport Legislation Amendment Act 1999
A1999-79
notified 23 December 1999
commenced 1 March 2000 (s 2 and Gaz 2000 No S5)
Duties (Transitional Provisions) Regulations 2000
SL2000-15 (see A2000-46
notified 28 February 2000
commenced 28 February 2000 (reg 2)
A2000-5
notified 1 March 2000 (Gaz 2000 No S8)
commenced 1 March 2000 (s 2)
Duties Amendment Act 2000 (No 2)
A2000-30
notified 6 July 2000 (Gaz 2000 No S33)
s 1, s 2 commenced 6 July 2000 (IA s 10B)
remainder commenced 1 July 2000 (s 2)
Financial Relations Agreement Consequential Amendments Act 2000
A2000-34
notified 6 July 2000
s 1, s 2 commenced 6 July 2000
ss 3, 18, 24, 25 and pt 4 commenced 1 July 2000 (see s 2 (1))
remainder commenced 1 July 2001 (see s 2 (2))
Duties Amendment Act 2000 (No 3)
A2000-46 pt 2 (ss 3-23) (as am by A2001-55
)
notified 28 September 2000 (Gaz 2000 No 39)
s 1, s 2 commenced 28 September 2000 (IA s 10B)
s 12 commences 1 July 2001 (s 2 (4))
ss 13, 18-22 taken to have commenced 28 February 2000 (s 2 (3))
s 23 never commenced (amdt ineffective, om by A2001-55
amdt 1.8)
pt 2 remainder commenced 28 September 2000 (s 2 (5))
Statute Law Amendment Act 2000
A2000-80 amdt 3.4
notified 21 December 2000 (Gaz 2000 No S69)
commenced 21 December 2000 (s 2)
Unit Titles Consequential Amendments Act 2001
A2001-17 sch 2
notified 5 April 2001 (Gaz 2001 No 14)
s 1, s 2 commenced 5 April 2001 (IA s 10B)
sch 2 commenced 5 October 2001 (s 2)
Insurance Levy Legislation Repeal Act 2001
A2001-22 sch 1 pt 1
notified 19 April 2001 (Gaz 2001 No 16)
s 1, s 2 commenced 19 April 2001 (IA s 10B) (s 2 (1))
sch 1 pt 1 commenced 1 September 2001 (s 2 (3))
A2001-40
notified 29 June 2001 (Gaz 2001 No S36)
s 1, s 2 commence 29 June 2001 (IA s 10B)
remainder commenced 16 July 2001 (s 2)
Legislation (Consequential Amendments) Act 2001
A2001-44 pt 115 (as am by A2001-40
sch 1 pt 4)
notified 26 July 2001 (Gaz 2001 No 30)
s 1, s 2 commenced 26 July 2001 (IA s 10B)
pt 115 commenced 12 September 2001 (s 2 and see Gaz 2001 No S65)
Duties Amendment Act 2001 (No 2)
A2001-55 pt 2, pt 3, sch 1 pt 1
notified 15 August 2001 (Gaz 2001 No S57)
s 1, s 2 commenced 15 August 2001 (IA s 10B)
amdts 1.1-1.3 taken to have commenced immediately after the commencement of A2000-80
amdt 3.4 on 21 December 2000 (amdts 1.1-1.3)
remainder commenced 15 August 2001 (s 2)
A2002-6
notified LR 17 April 2002
s 1, s 2 commenced 17 April 2002 (LA s 75)
s 4 commenced 17 April 2002 (s 2 (1))
remainder taken to have commenced 1 March 1999 (s 2 (2))
Duties (Personal Relationship Agreements) Amendment Act 2002
A2002-14
notified LR 23 May 2002
s 1, s 2 commenced 23 May 2002 (LA s 75)
remainder commenced 24 May 2002 (s 2)
Duties (Insurance Exemptions) Amendment Act 2002
A2002-20
notified LR 13 June 2002
s 1, s 2 commenced 13 June 2002 (LA s 75)
remainder commenced 1 July 2002 (s 2 and see CN2002-6
)
A2003-1
notified LR 3 March 2003
s 1, s 2 commenced 3 March 2003 (LA s 75 (1))
remainder commenced 4 March 2003 (s 2)
Revenue Legislation Amendment Act 2003 (No 2)
A2003-29 pt 2
notified LR 30 June 2003
s 1, s 2 commenced 30 June 2003 (LA s 75 (1))
pt 2 commenced 1 July 2003 (s 2)
Statute Law Amendment Act 2003
A2003-41 sch 3 pt 3.8
notified LR 11 September 2003
s 1, s 2 commenced 11 September 2003 (LA s 75 (1))
sch 3 pt 3.8 commenced 9 October 2003 (s 2 (1))
Sexuality Discrimination Legislation Amendment Act 2004
A2004-2 sch 1 pt 1.6
notified LR 18 February 2004
s 1, s 2 commenced 18 February 2004 (LA s 75 (1))
sch 1 pt 1.6 commenced 22 March 2004 (s 2 and CN2004-4
)
Construction Occupations Legislation Amendment Act 2004
A2004-13 sch 2 pt 2.8
notified LR 26 March 2004
s 1, s 2 commenced 26 March 2004 (LA s 75 (1))
sch 2 pt 2.8 commenced 1 September 2004 (s 2 and see Construction Occupations (Licensing) Act 2004
A2004-12, s 2 and CN2004-8
)
Criminal Code (Theft, Fraud, Bribery and Related Offences) Amendment Act 2004
A2004-15 sch 2 pt 2.29
notified LR 26 March 2004
s 1, s 2 commenced 26 March 2004 (LA s 75 (1))
sch 2 pt 2.29 commenced 9 April 2004 (s 2 (1))
Statute Law Amendment Act 2005
A2005-20 sch 3 pt 3.18
notified LR 12 May 2005
s 1, s 2 taken to have commenced 8 March 2005 (LA s 75 (2))
sch 3 pt 3.18 commenced 2 June 2005 (s 2 (1))
Revenue Legislation Amendment Act 2005
A2005-29 pt 2
notified LR 28 June 2005
s 1, s 2 commenced 28 June 2005 (LA s 75 (1))
pt 2 commenced 1 July 2005 (s 2 (1))
Criminal Code Harmonisation Act 2005
A2005-54 sch 1 pt 1.18
notified LR 27 October 2005
s 1, s 2 commenced 27 October 2005 (LA s 75 (1))
sch 1 pt 1.18 commenced 24 November 2005 (s 2)
Duties Amendment Act 2006
A2006-13
notified LR 6 April 2006
s 1, s 2 commenced 6 April 2006 (LA s 75 (1))
remainder commenced 1 July 2006 (s 2)
Revenue Legislation Amendment Act 2006
A2006-19 pt 2
notified LR 17 May 2006
s 1, s 2 commenced 17 May 2006 (LA s 75 (1))
pt 2 commenced 18 May 2006 (s 2 (3))
A2006-22 sch 1 pt 1.12
notified LR 19 May 2006
s 1, s 2 commenced 19 May 2006 (LA s 75 (1))
sch 1 pt 1.12 never commenced
Note Act repealed by disallowance 14 June 2006 (see Cwlth Gaz 2006 No S93)
Revenue Legislation Amendment Act 2006 (No 2)
A2006-32 pt 2
notified LR 30 August 2006
s 1, s 2 commenced 30 August 2006 (LA s 75 (1))
pt 2 commenced 31 August 2006 (s 2)
Revenue Legislation Amendment Act 2006 (No 3)
A2006-37 pt 2
notified LR 26 September 2006
s 1, s 2 commenced 26 September 2006 (LA s 75 (1))
pt 2 commenced 27 September 2006 (s 2)
Statute Law Amendment Act 2006
A2006-42 sch 3 pt 3.10
notified LR 26 October 2006
s 1, s 2 taken to have commenced 12 November 2005 (LA s 75 (2))
sch 3 pt 3.10 commenced 16 November 2006 (s 2 (1))
Duties Amendment Act 2006 (No 2)
A2006-45
notified LR 28 November 2006
s 1, s 2 commenced 28 November 2006 (LA s 75 (1))
remainder commenced 29 November 2006 (s 2)
Statute Law Amendment Act 2007
A2007-3 sch 3 pt 3.33
notified LR 22 March 2007
s 1, s 2 taken to have commenced 1 July 2006 (LA s 75 (2))
sch 3 pt 3.33 commenced 12 April 2007 (s 2 (1))
Revenue Legislation Amendment Act 2007
A2007-21 pt 2
notified LR 19 June 2007
s 1, s 2 commenced 19 June 2007 (LA s 75 (1))
pt 2 commenced 20 June 2007 (s 2)
Planning and Development (Consequential Amendments) Act 2007
A2007-25 sch 1 pt 1.9
notified LR 13 September
2007
s 1, s 2 commenced 13 September 2007 (LA s 75
(1))
sch 1 pt 1.9 commenced 31 March 2008 (s 2 and see Planning and Development Act 2007
A2007-24, s 2 and CN2008-1
)
Duties Amendment Act 2007
A2007-38
notified LR 4 December 2007
s 1, s 2 commenced 4 December 2007 (LA s 75 (1))
remainder commenced 5 December 2007 (s 2)
Civil Partnerships Act 2008
A2008-14 sch 1 pt 1.10
notified LR 15 May 2008
s 1, s 2 commenced 15 May 2008 (LA s 75 (1))
sch 1 pt 1.10 commenced 19 May 2008 (s 2 and CN2008-8
)
Duties Amendment Act 2008
A2008-17
notified LR 30 June 2008
s 1, s 2 commenced 30 June 2008 (LA s 75 (1))
s 4 commenced 1 July 2008 (s 2 (2))
remainder commenced 30 June 2008 (s 2 (1))
Statute Law Amendment Act 2008
A2008-28 sch 3 pt 3.23
notified LR 12 August 2008
s 1, s 2 commenced 12 August 2008 (LA s 75 (1))
sch 3 pt 3.23 commenced 26 August 2008 (s 2)
Duties (Landholders) Amendment Act 2008
A2008-31
notified LR 18 August 2008
s 1, s 2 commenced 18 August 2008 (LA s 75 (1))
remainder commenced 1 September 2008 (s 2 and CN2008-12
)
Duties Amendment Act 2008 (No 2)
A2008-34
notified LR 2 September 2008
s 1, s 2 commenced 2 September 2008 (LA s 75 (1))
remainder commenced 3 September 2008 (s 2)
ACT Civil and Administrative Tribunal Legislation Amendment Act 2008 (No 2)
A2008-37 sch 1 pt 1.32
notified LR 4 September 2008
s 1, s 2 commenced 4 September 2008 (LA s 75 (1))
sch 1 pt 1.32 commenced 2 February 2009 (s 2 (1) and see ACT Civil and Administrative Tribunal Act 2008
A2008-35, s 2 (1) and CN2009-2
)
as modified by
Duties (Transitional Provisions) Regulation 2008
SL2008-38 s 3
notified LR 11 September 2008
s 1, s 2 commenced 11 September 2008 (LA s 75 (1))
s 3 commenced 12 September 2008 (s 2)
as amended by
Revenue Legislation Amendment Act 2009
A2009-4 pt 2
notified LR 4 March 2009
s 1, s 2 commenced 4 March 2009 (LA s 75 (1))
pt 2 commenced 5 March 2009 (s 2)
Duties Amendment Act 2009
A2009-15
notified LR 29 June 2009
s 1, s 2 commenced 29 June 2009 (LA s 75 (1))
remainder commenced 1 July 2009 (s 2)
Road Transport (Third-Party Insurance) Amendment Act 2009
A2009-16 sch 3 pt 3.1
notified LR 30 June 2009
s 1, s 2 commenced 30 June 2009 (LA s 75 (1))
sch 3 pt 3.1 commenced 5 July 2009 (s 2)
Statute Law Amendment Act 2009
A2009-20 sch 3 pt 3.24
notified LR 1 September 2009
s 1, s 2 commenced 1 September 2009 (LA s 75 (1))
sch 3 pt 3.24 commenced 22 September 2009 (s 2)
Duties Amendment Act 2009 (No 2)
A2009-45
notified LR 24 November 2009
s 1, s 2 commenced 24 November 2009 (LA s 75 (1))
s 19, s 20 commenced 16 March 2010 (s 2 (2) and CN2010-3
)
remainder commenced 25 November 2009 (s 2 (1))
Statute Law Amendment Act 2009 (No 2)
A2009-49 sch 3 pt 3.22
notified LR 26 November 2009
s 1, s 2 commenced 26 November 2009 (LA s 75 (1))
sch 3 pt 3.22 commenced 17 December 2009 (s 2)
Statute Law Amendment Act 2010
A2010-18 sch 1 pt 1.5
notified LR 13 May 2010
s 1, s 2 commenced 13 May 2010 (LA s 75 (1))
sch 1 pt 1.5 commenced 3 June 2010 (s 2)
Duties Amendment Act 2010
A2010-19
notified LR 30 June 2010
s 1, s 2 commenced 30 June 2010 (LA s 75 (1))
remainder commenced 1 July 2010 (s 2)
Revenue Legislation Amendment Act 2010 (No 2)
A2010-20 pt 2
notified LR 6 July 2010
s 1, s 2 commenced 6 July 2010 (LA s 75 (1))
pt 2 commenced 7 July 2010 (s 2)
Statute Law Amendment Act 2011
A2011-3 sch 3 pt 3.15
notified LR 22 February 2011
s 1, s 2 commenced 22 February 2011 (LA s 75 (1))
sch 3 pt 3.15 commenced 1 March 2011 (s 2)
Duties Amendment Act 2012
A2012-19
notified LR 17 May 2012
s 1, s 2 commenced 17 May 2012 (LA s 75 (1))
remainder commenced 18 May 2012 (s 2)
Statute Law Amendment Act 2012
A2012-21 sch 3 pt 3.13
notified LR 22 May 2012
s 1, s 2 commenced 22 May 2012 (LA s 75 (1))
sch 3 pt 3.13 commenced 5 June 2012 (s 2 (1))
Duties (Landholders) Amendment Act 2012
A2012-35
notified LR 18 June 2012
s 1, s 2 commenced 18 June 2012 (LA s 75 (1))
remainder commenced 1 July 2012 (s 2)
Duties Amendment Act 2012 (No 2)
A2012-36
notified LR 18 June 2012
s 1, s 2 commenced 18 June 2012 (LA s 75 (1))
remainder commenced 19 June 2012 (s 2)
A2012-40 sch 3 pt 3.12
notified LR 4 September 2012
s 1, s 2 commenced 4 September 2012 (LA s 75 (1))
sch 3 pt 3.12 commenced 11 September 2012 (s 2)
Statute Law Amendment Act 2013
A2013-19 sch 3 pt 3.14
notified LR 24 May 2013
s 1, s 2 commenced 24 May 2013 (LA s 75 (1))
sch 3 pt 3.14 commenced 14 June 2013 (s 2)
Duties (Duty Deferral) Amendment Act 2013
A2013-35
notified LR 24 September 2013
s 1, s 2 taken to have commenced 1 September 2013 (LA s 75 (2))
remainder taken to have commenced 1 September 2013 (s 2)
Marriage Equality (Same Sex) Act 2013
A2013-39 sch 2 pt 2.12
notified LR 4 November 2013
s 1, s 2 commenced 4 November 2013 (LA s 75 (1))
sch 2 pt 2.12 commenced 7 November 2013 (s 2 and CN2013-11
)
Note The High Court held this Act to be of no effect (see Commonwealth v Australian Capital Territory [2013] HCA 55)
Duties (Commercial Leases) Amendment Act 2014
A2014-12
notified LR 15 April 2014
s 1, s 2 commenced 15 April 2014 (LA s 75 (1))
remainder commenced 29 April 2014 (s 2)
Statute Law Amendment Act 2014 (No 2)
A2014-44 sch 3 pt 3.2
notified LR 5 November 2014
s 1, s 2 commenced 5 November 2014 (LA s 75 (1))
sch 3 pt 3.2 commenced 19 November 2014 (s 2)
Statute Law Amendment Act 2015
A2015-15 sch 3 pt 3.4
notified LR 27 May 2015
s 1, s 2 commenced 27 May 2015 (LA s 75 (1))
sch 3 pt 3.4 commenced 10 June 2015 (s 2)
Planning and Development (University of Canberra and Other Leases) Legislation Amendment Act 2015
A2015-19 pt 6
notified LR 11 June 2015
s 1, s 2 commenced 11 June 2015 (LA s 75 (1))
pt 6 commenced 1 July 2015 (s 2 and CN2015-9
)
Revenue (Charitable Organisations) Legislation Amendment Act 2015
A2015-48 pt 2
notified LR 24 November 2015
s 1, s 2 commenced 24 November 2015 (LA s 75 (1))
pt 2 commenced 25 November 2015 (s 2)
Revenue Legislation Amendment Act 2015
A2015-49 pt 2
notified LR 24 November 2015
s 1, s 2 commenced 24 November 2015 (LA s 75 (1))
pt 2 commenced 25 November 2015 (s 2)
Red Tape Reduction Legislation Amendment Act 2016
A2016-18 sch 3 pt 3.20
notified LR 13 April 2016
s 1, s 2 commenced 13 April 2016 (LA s 75 (1))
sch 3 pt 3.20 commenced 27 April 2016 (s 2)
Revenue Legislation Amendment Act 2016
A2016-47 pt 2
notified LR 22 August 2016
s 1, s 2 commenced 22 August 2016 (LA s 75 (1))
pt 2 commenced 1 September 2016 (s 2)
Revenue Legislation Amendment Act 2017
A2017-1 sch 1 pt 1.2
notified LR 22 February 2017
s 1, s 2 commenced 22 February 2017 (LA s 75 (1))
sch 1 pt 1.2 commenced 18 September 2017 (s 2 (1) and CN2017-5
)
Revenue Legislation Amendment Act 2017 (No 2)
A2017-11 pt 2
notified LR 16 May 2017
s 1, s 2 commenced 16 May 2017 (LA s 75 (1))
pt 2 commenced 1 July 2017 (s 2)
Revenue Legislation Amendment Act 2018
A2018-2 sch 1 pt 1.2
notified LR 28 February 2018
s 1, s 2 commenced 28 February 2018 (LA s 75 (1))
sch 1 pt 1.2 commenced 1 March 2018 (s 2)
Revenue Legislation Amendment Act 2019
A2019-7 sch 1 pt 1.2
notified LR 27 March 2019
s 1, s 2 commenced 27 March 2019 (LA s 75 (1))
sch 1 pt 1.2 commenced 28 March 2019 (s 2 (1))
Revenue Legislation Amendment Act 2019 (No 2)
A2019-46 pt 2
notified LR 9 December 2019
s 1, s 2 commenced 9 December 2019 (LA s 75 (1))
pt 2 commenced 16 December 2019 (s 2 (2) and CN2019-21
)
Revenue Legislation Amendment Act 2021
A2021-10 sch 1 pt 1.1
notified LR 19 May 2021
s 1, s 2 commenced 19 May 2021 (LA s 75 (1))
sch 1 pt 1.1 commenced 20 May 2021 (s 2 (1))
Statute Law Amendment Act 2021
A2021-12 sch 3 pt 3.11
notified LR 9 June 2021
s 1, s 2 commenced 9 June 2021 (LA s 75 (1))
sch 3 pt 3.11 commenced 23 June 2021 (s 2 (1))
Revenue Legislation Amendment Act 2023
A2023-6 pt 2
notified LR 11 April 2023
s 1, s 2 commenced 11 April 2023 (LA s 75 (1))
pt 2 commenced 1 October 2023 (s 2 (2) and CN2023-8
)
Planning (Consequential Amendments) Act 2023
A2023-36 sch 1 pt 1.20
notified LR 29 September 2023
s 1, s 2 commenced 29 September 2023 (LA s 75 (1))
sch 1 pt 1.20 commenced 27 November 2023 (s 2 (1) and see Planning Act 2023
A2023-18, s 2 (2) and CN2023-10
Revenue Legislation Amendment Act 2023 [No 2]
A2023-47 pt 2
notified LR 15 November 2023
s 1, s 2 commenced 15 November 2023 (LA s 75 (1))
pt 2 commenced 1 July 2024 (s 2)
Name of
Act
s 1 sub A2000-46
Commencement
s
2 om A2000-46
Dictionary
s
2A ins A2000-34
s 4
am
A2023-6
Notes
s
2B ins A2000-34
Offences against Act—application of
Criminal Code etc
s 2C ins A2005-54
amdt 1.98
Territory not liable for payment of
duty
s 4 defs reloc to dict A2000-34
s 5
om
A2000-34
s 5
ins
A2001-55
s 4
am
A2006-42
amdt
3.55
sub A2009-45
s 4
def
Australian Stock Exchange om A2000-34
s 5
def
broker om A2000-34
s 5
def
chess om A2000-34
s 5
def
CUFS om A2000-34
s 5
def
futures broker om A2000-34
s 5
def
futures contract om A2000-34
s 5
def
general insurer reloc to dict A2000-34
s 5
def
identification code om A2000-34
s 5
def
index trust om A2000-34
s 5
def
instalment warrant om A2000-34
s 5
def
IR om A2000-34
s 5
def
marketable securities om A2000-34
s 5
def
Motor Traffic Act om A1999-79
sch
3
def private company om A2000-34
s 5
def
proper SCH transfer om A2000-34
s 5
def
recognised stock exchange om A2000-34
s 5
def
registered independent options trader om A2000-34
s 5
def registered scheme
reloc to dict A2000-34
s 5
def
relevant interest om A2000-34
s 5
def
relevant SCH participant om A2000-34
s 5
def
SCH om A2000-34
s 5
def
SCH business rules om A2000-34
s 5
def
SCH participant om A2000-34
s 5
def
SCH-regulated transfer om A2000-34
s 5
def
SEATS om A2000-34
s 5
def
transfer document om A2000-34
s 5
def
transfer identifier for an SCH-regulated transfer om A2000-34
s 5
def
transfer value of marketable securities om A2000-34
s 5
def warrant om A2000-34
s 5
def
warrant-issuer om A2000-34
Payment of duty equivalents by territory
departments
s 4A ins A2001-55
s 4
am
A2006-42
amdt 3.55; A2008-31
amdt
1.1
om A2009-45
Duty a debt payable to
Territory
s 5 am A2017-1
amdt 1.99
Introduction and
overview
pt 2.1 hdg (prev ch 2 pt 1
hdg) renum R1 LA (see A2001-55
amdt 1.6)
Definitions— ch
2
s 6 am A2001-40
amdt
1.2
def commercial lease
ins A2014-12
s 4
def
commercial lease with premium ins A2014-12
s 4
def
commercial purposes ins A2014-12
s 4
def
market rent ins A2014-12
s 4
def
primary production ins A2014-12
s 4
def
rent reserved ins A2014-12
s 4
def
transfer exp 30 June 2010 (s 75A)
Meaning of commercial lease with
premium—ch 2
s 6A ins A2014-12
Imposition of duty on certain transactions
concerning dutiable property
s 7 am A2001-55
s 4; A2008-31
amdt 1.2; A2014-12
s 6; A2015-19
s 17, s 18; pars renum R64 LA; A2017-1
amdt 1.3
Imposition of duty on dutiable transactions
that are not transfers
s 8 am A2001-55
s 7; table renum R11 LA; A2006-45
s 4; A2014-12
s 7; A2015-19
s 19, s 20; A2017-1
amdt 1.4, amdt 1.5, amdt 1.99
Dutiable
property
s 10 am A2000-34
s 6; A2003-1
s 4; A2006-13
s 4, s 6; pars renum R18 LA (see also A2006-13
s 5); A2006-45
ss 10-12; pars renum R22 LA; A2007-38
s 5, s 6; ss, pars renum R27 LA; A2008-31
amdt 1.3, amdt
1.39
(1) (h), (i), (m) (i), (iii), (2)
exp 30 June 2010 (s 75A)
ss, pars renum
R45 LA
am A2012-36
s 4; A2013-19
amdt 3.87; A2014-12
ss 8-11; ss ,pars renum R59 LA; A2015-19
s 21, s 22; pars renum R64 LA; A2019-7
amdt 1.4; A2021-10
amdt 1.1
When does a liability for duty
arise?
s 11 sub A2017-1
amdt
1.6
am A2018-2
amdt 1.2
Who is liable to pay the
duty?
s 12 am A2017-1
amdt 1.99
Liability of joint
tenants
s 13 am A2017-1
amdt 1.99
Necessity for written instrument or written
statement
s 14 am A2000-34
s 7; A2001-44
amdt 1.1225, amdt 1.1226; A2021-12
Lodging written instrument etc with
commissioner
s 15 am A2000-34
s 8
sub
A2006-37
s 4
am
A2017-1
amdt 1.7; A2021-12
amdt 3.24
When does duty become
payable?
s 16 am A2000-34
s 9;
sub A2017-1
amdt
1.8
am A2018-2
amdt 1.3, amdt 1.4; A2021-10
amdt 1.2, amdt 1.3; table items renum R73 LA
Payment of duty—‘off the
plan' purchase agreements
s
16A ins A2000-46
s 7
am
A2004-13
amdt 2.21; A2007-29
amdt 1.8
Declaration of affordable house and land
packages
s 16B ins A2007-29
s 6
om
A2016-47
No double
duty
s 17 am A2002-14
s 4; A2006-22
amdt 1.57, amdt 1.58 (A2006-22
rep before commenced by disallowance (see Cwlth Gaz 2006 No S93)); A2007-38
s 7; ss renum R27 LA; A2009-45
s 6; A2014-12
s 12; ss renum R59 LA; A2017-1
amdt 1.9, amdt 1.10; amdt 1.99; ss renum R69 LA; A2023-6
Rate of
duty
s 18 am A2017-1
amdt 1.11, amdt 1.12
Concessions and exemptions from
duty
s 19 om A2017-1
amdt 1.13
Dutiable
value
pt 2.2 hdg (prev ch 2 pt 2 hdg)
renum R1 LA (see A2001-55
amdt 1.6)
What is the dutiable value of
dutiable property?
s 20 am A2001-55
amdt 1.5; A2003-1
s 5; A2006-13
s 7; ss renum R18 LA; A2006-45
s 13; A2007-29
s 7, s 8; ss renum R26 LA; A2007-38
s 8; ss renum R27 LA; A2012-19
s 4, s 5; pars renum R50 LA; A2014-12
s 13, s 14; ss, pars renum R59 LA; A2016-47
What is the consideration for the transfer
of dutiable property?
s 21 am A2006-13
s 8; ss renum R18 LA; A2008-31
amdt 1.40; A2015-19
What is the unencumbered value of
dutiable property?
s 22 am A2001-55
s 6; ss renum R8 LA (see A2003-1
s 7); A2006-13
s 9; ss renum R18 LA
Aggregation of dutiable
transactions
s 24 am A2001-17
amdt 2.8; A2005-54
amdt
1.99
(8) exp 30 June 2010 (s
75A)
am A2017-1
amdt 1.14, amdt 1.15
Apportionment—dutiable property and
other property
s 26 am A2017-1
amdts 1.16-1.18
Apportionment—business assets in this
and other jurisdictions
s 27 am A2001-55
amdt
1.5
om A2006-13
Partnership
interests
s 28 am A2023-6
Partitions
s
29 am A2017-1
amdt 1.19, amdt 1.99; ss renum R69 LA; A2023-6
Rates of
duty
pt 2.3 hdg (prev ch 2 pt 3 hdg)
renum R1 LA (see A2001-55
amdt 1.6)
General
rate
s 31 am A2017-1
amdt 1.98
Shares, units and interests marketable
securities
s 32 am A2000-34
s 10; A2006-45
s 14; A2008-31
amdt
1.39
exp 30 June 2010 (s
75A)
Certain business
assets
s 33 am A2000-46
s 8; A2001-55
amdt 1.5; A2006-13
amdt 1.20, amdt 1.98
Application of
division
s 34 om A2000-34
SCH participant liable to pay
duty
s 35 om A2000-34
Record of SCH-regulated
transfers
s 36 om A2000-34
Particulars to be included by relevant SCH
participant in transfer document
s
37 om A2000-34
Relevant SCH participant's
identification code equivalent to
stamping
s 38 om A2000-34
Returns to be lodged and duty
paid
s 39 om A2000-34
Off-market transfers of marketable
securities
ch 2 pt 4 hdg om A2000-34
The securities clearing
house
ch 2 pt 4 div 2 hdg om A2000-34
Registration as the securities clearing
house
s 40 om A2000-34
Monthly
return
s 41 om A2000-34
Returns to be kept by the
SCH
s 42 om A2000-34
Disclosure to the SCH of
information
s 43 om A2000-34
London Stock
Exchange
ch 2 pt 4 div 3 hdg om A2000-34
Application of division
3
s 44 om A2000-34
Payment of
duty
s 45 om A2000-34
Payment by periodic
return
ch 2 pt 4 div 4 hdg om A2000-34
Application for approval to pay duty by
periodic return
s 46 om A2000-34
Miscellaneous
ch
2 pt 4 div 5 hdg om A2000-34
Reduction of duty—payment in
non-Australian jurisdiction
s 47 om A2000-34
Certain transfers not chargeable with
duty
s 48 om A2000-34
Special
provisions
pt 2.4 hdg (prev ch 2 pt 5
hdg) renum R1 LA (see A2001-55
amdt 1.6)
Interim payment of
duty
s 49 om A2017-1
amdt 1.21
Cancelled
agreements
s 50 am A2009-45
amdt 1.22
Cancelled transfer of dutiable
property
s 50A ins A2009-45
s 9
am
A2017-1
amdts 1.23-1.25
Grant of certain Crown leases on surrender
of development leases
s 51 am A2009-49
amdt 3.47; A2017-1
amdt 1.26, amdt 1.98; A2019-7
amdt 1.5
Refund if Crown lease
surrendered
s 52 sub A2007-25
amdt
1.36
am A2008-28
amdt 3.78; A2015-19
s 24; A2023-36
amdt 1.109, amdt 1.110
Transfers arising from mortgages of
land
s 53 am A2017-1
amdt 1.27, amdt 1.98
Exemptions
pt
2.5 hdg (prev ch 2 pt 6 hdg) renum R1 LA (see A2001-55
amdt
1.6)
sub A2017-1
amdt
1.28
pt 2.5 hdg note ins A2023-6
Trusts
div
2.5.1 hdg (prev ch 2 pt 6 div 1 hdg) renum R1 LA (see A2001-55
amdt 1.6)
Change in
trustees
s 54 am A2000-46
s 9; A2001-40
s 4; A2017-1
amdts 1.29-1.32
Transfer to custodian of managed investment
scheme
s 55 am A2000-46
s
10
sub A2017-1
amdt 1.33
Transfers in relation to managed investment
schemes
s 55A ins A2000-46
s 11
am
A2017-1
amdt 1.34
Transfers in relation to registered
schemes
s 55B ins A2000-46
s 11
am
A2017-1
amdt 1.35, amdt 1.36
Property vested in apparent
purchaser
s 56 am A2017-1
amdt 1.37
Transfers back from
trustee
s 57 hdg sub A2023-47
s 15, s
16
(3) def dutiable property
exp 30 June 2010 (s 75A)
am A2017-1
amdt 1.38, amdt 1.39
Property passing to
beneficiaries
s 58 sub A2017-1
amdt 1.40
Establishment of a trust relating to
unidentified property and non-dutiable
property
s 59 am A2000-30
s 4; ss renum R4
LA
exp 30 June 2008 (s
72B)
Declaration of trust relating to managed
investment scheme
s 60 hdg sub A2008-17
s 4
s
60 (1) exp 30 June 2008 (s 72B)
sub A2017-1
amdt 1.41
Nomineeing transactions—unquoted
marketable securities
s 60A ins A2000-46
Superannuation
div
2.5.2 hdg (prev ch 2 pt 6 div 2 hdg) renum R1 LA (see A2001-55
amdt 1.6)
Instruments relating to
superannuation
s 61 exp 30 June 2008
(s 72B)
Transfer of property from one superannuation
fund to another
s 62 am A2000-30
s 5; ss renum R4 LA; A2013-19
amdt 3.88; A2015-48
s 4; A2016-18
amdt 3.90, amdt 3.91; A2017-1
amdt 1.42, amdt 1.43; ss renum R69 LA; A2023-6
Transfers to trustees or custodians of
superannuation funds or trusts
s 63
hdg sub A2003-1
s 6; A2003-1
ss 9-11; ss renum R8 LA (see A2003-1
s 12); A2006-45
s 17; ss renum R22 LA; A2008-31
amdt
1.39
(3) exp 30 June 2010 (s
75A)
ss renum R45
LA
am A2013-19
amdt 3.89; A2015-48
s 5; A2017-1
amdt 1.44; ss renum R69 LA; A2023-6
Alternative finance
transactions
div 2.5.2A hdg ins A2023-47
Meaning of
financial institution—div
2.5.2A
s 64 ins A2023-47
Land transferred to financial institution
and individual then leased and transferred to
individual
s 64A ins A2023-47
Land transferred to financial institution
then transferred to individual
s
64B ins A2023-47
Land transferred to financial institution
then leased and transferred to
individual
s 64C ins A2023-47
Land transferred to individual with
beneficial interest transferred to financial
institution
s 64D ins A2023-47
Change of financial
institution
s 64E ins A2023-47
Individual dies before arrangement
completed
s 64F ins A2023-47
Miscellaneous
div
2.5.3 hdg (prev ch 2 pt 6 div 3 hdg) renum R1 LA (see A2001-55
amdt 1.6)
Transfer of land to certain authorities and
other bodies
s 64 am A2007-21
s 4; A2013-19
amdt 3.90; A2015-48
s 6
om
A2017-1
amdt 1.45
Transfer of land under Fair Work (Registered
Organisations) Act 2009 (Cwlth)
s
65 sub A2005-20
amdt 3.142; A2009-49
amdt 3.48; A2017-1
amdt 1.45
Conveyances to prescribed
people
s 66 sub A2017-1
amdt 1.45
Conversion of property to unit
title
s 67 am A2017-1
amdt 1.46
Surrender and regrant of Crown
lease
s 68 sub A2000-46
s 13
am
A2015-19
s 25; A2017-1
amdts 1.47-1.49
Regrant of lease with additional
land
s 68A ins A2000-46
s 13
am
A2003-1
s 13; A2015-19
s 26; A2017-1
amdt 1.98
Deceased
estates
s 69 am A2015-49
s 6
om
A2017-1
amdt 1.50
Certain transfers of marketable
securities
s 70 am A2005-20
amdt 3.143; A2009-49
amdt
3.49
exp 30 June 2010 (s
75A)
Corporate reconstructions—concessional
duty for dutiable transactions
s
70A ins A2003-29
s 4
am
A2006-42
amdt
3.55
om A2015-49
Bankruptcy or
insolvency
s 71 am A2017-1
amdt 1.51
Transfer to partner of interest in principal
place of residence
s 72 hdg sub A2002-14
amdt
1.17
am A2006-22
amdt 1.46 (A2006-22
rep before commenced by disallowance (see Cwlth Gaz 2006 No S93)); A2007-3
amdt 3.175; A2017-1
amdt 1.52
Reduction of duty—payment in
non-Australian jurisdiction
s 72A ins
A2000-34
Expiry—duty on certain
instruments
pt 2.5A hdg ins A2008-17
s 5
exp
30 June 2008 (s 72B)
Expiry—provisions relating to duty on
certain instruments
s 72B ins A2008-17
s 5
exp
30 June 2008 (s 72B)
Exemptions
pt
2.6 hdg (prev ch 2 pt 7 hdg) renum R1 LA (see A2001-55
amdt
1.6)
om A2017-1
amdt 1.53
Transfers to State, another Territory or
prescribed authority
s 73 om A2017-1
amdt 1.54
Transfers etc to entities for community
housing
s 73A ins A2007-29
s 9
am
A2013-19
amdt 3.91; A2017-1
amdt 1.55
Transfers etc to special disability
trusts
s 73B ins A2010-20
s 4
am
A2017-1
amdt 1.56; A2021-10
amdt 1.4
Transfers etc—long-term leases for
residential purposes
s 73D ins A2009-15
s 4
om
A2014-12
Transfers relating to
mortgages
s 74 am A2000-46
s 14; A2017-1
amdt 1.57
Financial and other
agreements
s 74A ins A2002-14
s 8
am
A2006-22
amdt 1.57, amdt 1.58 (A2006-22
rep before commenced by disallowance (see Cwlth Gaz 2006 No S93)); A2009-45
s 10; pars renum R41 LA; A2017-1
amdt 1.58
Transfers relating to certain personal
relationships
s 74B ins A2002-14
s 8
am
A2004-2
amdt 1.18, amdt 1.19; A2006-22
amdt 1.47, amdt 1.48, amdt 1.57, amdt 1.58 (A2006-22
rep before commenced by disallowance (see Cwlth Gaz 2006 No S93)); A2007-3
amdt 3.175; A2008-14
amdt 1.29; A2009-45
ss 11-14; ss renum R41 LA; A2012-40
amdt 3.45; A2013-19
amdt 3.92; A2013-39
amdt 2.25 (A2013-39
never effective (see Commonwealth v Australian Capital Territory [2013] HCA 55)); A2016-18
amdts
3.92-3.94
om A2017-1
amdt 1.59
Marketable
securities
s 75 am A2000-34
s 13; A2000-46
s 15; A2001-40
s
7
(4), (4A), (4B) exp 30 June 2001 (s 75
(4B))
am A2003-1
s 14; ss renum R8 LA (see A2003-1
s 15); A2006-45
s 18; A2008-31
amdt 1.39; A2009-15
Deferred payment of
duty
pt 2.6A hdg ins A2007-29
s
10
sub A2019-46
First home owner grant scheme and home buyer
concession scheme
div 2.6A.1 hdg ins
A2019-46
Definitions—pt
2.6A
s 75AA ins A2007-29
s 10
om
A2019-46
s 7
def
deferral arrangement ins A2007-29
s 10
om
A2019-46
s 7
def
eligible person ins A2007-29
s 10
am
A2013-35
s 4
om
A2019-46
s 7
def
eligible property ins A2007-29
s 10
om
A2019-46
s 7
def
home buyer concession scheme ins A2007-29
s 10
am
A2014-44
amdt
3.16
sub A2019-7
amdt
1.6
om A2019-46
s 7
def
residential lease ins A2007-29
s 10
om
A2013-19
amdt 3.93
Definitions—div 2.6A.1
s
75 ins A2019-46
s 8
def
deferral arrangement ins A2019-46
s 8
def
eligible person ins A2019-46
s 8
def
eligible property ins A2019-46
s 8
def
home buyer concession scheme ins A2019-46
Meaning of eligible
property—div 2.6A.1
s
75A ins A2019-46
Application to defer payment of
duty
s 75AB ins A2007-29
s 10
am
A2017-1
amdt 1.60; A2021-12
amdt 3.25
Approval to defer payment of
duty
s 75AC ins A2007-29
Conditions of deferral
arrangement
s 75AD ins A2007-29
s 10
am
A2017-1
amdt 1.61; A2019-46
Unpaid duty and interest a debt and charge
on property
s 75AE ins A2007-29
Other duty deferral
schemes
div 2.6A.2 hdg ins A2019-46
Definitions—div 2.6A.2
s
75AF ins A2019-46
s
11
def deferral arrangement
ins A2019-46
s
11
def duty deferral scheme
ins A2019-46
s
11
def eligible person ins
A2019-46
s
11
def eligible transaction
ins A2019-46
Duty deferral
schemes—determination
s 75AG ins
A2019-46
Duty deferral schemes—application to
defer payment of duty
s 75AH ins A2019-46
Duty deferral schemes—approval to
defer payment of duty
s 75AI ins A2019-46
Duty deferral schemes—conditions of
deferral arrangement
s 75AJ ins A2019-46
Duty deferral schemes—unpaid duty and
interest a debt and charge on
property
s 75AK ins A2019-46
Expiry—provisions relating to unquoted
marketable securities
pt 2.7 hdg ins
A2006-45
s
19
exp 30 June 2010 (s
75A)
Expiry—provisions relating to unquoted
marketable securities
s 75A ins A2006-45
s
19
exp 30 June 2010 (s
75A)
Preliminary
pt
3.1 hdg (prev ch 3 pt 1 hdg) renum R1 LA (see A2001-55
amdt 1.6)
Meaning of chapter 3
transaction
s 76 sub A2023-6
s
11
def acquisition
statement om A2023-6
Definitions—ch
3
s 76A ins A2023-6
s
11
sub A2023-47
s 6
def
acquisition statement ins A2023-6
s
11
sub A2023-47
s 6
def
chapter 3 property ins A2023-47
Imposition of
duty
s 77 am A2017-1
amdt 1.62
Acquisition of interests in certain
landholders
pt 3.2 hdg (prev ch 3 pt 2
hdg) renum R1 LA (see A2001-55
amdt 1.6)
Preliminary
div
3.2.1 hdg (prev ch 3 pt 2 div 1 hdg) renum R1 LA (see A2001-55
amdt 1.6)
sub A2008-31
Meaning of associated
person
s 77A ins A2023-6
Definitions—pt
3.2
s 78 sub A2008-31
s 4
def
acquires ins A2008-31
s 4
def
associated person ins A2008-31
s 4
am
A2012-35
s 4
om
A2023-6
s 4
def
interest ins A2008-31
s 4
def
land ins A2023-47
s 7
def
landholder ins A2008-31
s 4
om
A2023-6
s
13
def landholding ins A2008-31
s 4
def
private corporation om A2008-31
s 4
def
relevant acquisition ins A2008-31
s 4
def
relevant period ins A2008-31
s 4
def
significant interest ins A2008-31
Landholding
entities
div 3.2.2 hdg (prev ch 3 pt 2
div 2 hdg) renum R1 LA (see A2001-55
amdt 1.6)
sub A2008-31
Meaning of entity—pt
3.2
s 78A ins A2008-31
s 4
am
A2012-35
amdt 3.94, amdt 3.95
Meaning of
landholder
s 79 sub A2008-31
s 4; A2023-6
Meaning of landholding—pt
3.2
s 80 sub A2008-31
s 4
am
A2023-6
Meaning of land—pt
3.2
s 80A ins A2023-47
Constructive ownership of
landholdings—linked bodies
s
81 am A2001-40
s 8
sub
A2008-31
s 4
am
A2012-35
Constructive ownership of landholdings and
other property—discretionary
trusts
s 82 sub A2008-31
Interest and significant
interest in landholders—pt
3.2
s 83 sub A2008-31
s 4
am
A2012-35
Meaning of associated person—pt
3.2
s 83A ins A2008-31
s 4
om
A2023-6
How person acquires an interest in a
landholder—pt 3.2
s 84 am A2000-46
s 16; A2001-55
s
10
sub A2008-31
s 4
am
A2009-15
s 6; A2023-47
Charging of
duty
div 3.2.3 hdg (prev ch 3 pt 2 div
3 hdg) renum R1 LA (see A2001-55
amdt 1.6)
When does liability for duty
arise?
s 85 am A2017-1
amdt 1.99
What is a relevant
acquisition?—pt 3.2
s 86 sub
A2008-31
s 5
am
A2012-35
s 10, s 11; ss renum R53 LA; A2023-6
s 19
Acquisition
statements
s 87 am A2001-44
amdt 1.1227, amdt 1.1228; A2006-45
s 20; ss renum R22 LA; A2008-31
s 6, amdt 1.4; A2021-12
amdt 3.25
sub
A2023-6
When must duty be
paid?
s 88 am A2014-44
amdt 3.16
Who is liable to pay duty on relevant
acquisition?
s 89 am A2017-1
amdt
1.98
sub A2023-6
Duty payable on relevant
acquisitions—single interest
s
90 hdg am R69 LA
s 90 am A2008-31
s 7, amdt
1.5
(4) exp 30 June 2010 (s
75A)
ss renum R45
LA
am A2017-1
amdt 1.98; A2018-2
amdt
1.5
sub A2023-6
Duty payable on relevant
acquisitions—aggregated
interests
s 90A ins A2023-6
Duty payable on relevant
acquisitions—further interest
s
90B ins A2023-6
Unencumbered value
determination
s 90C ins A2023-6
s 21
am
A2023-36
amdt 1.111
Duty payable on relevant
acquisitions—combined
acquisitions
s 90D ins A2023-47
General and
supplemental
div 3.2.4 hdg (prev ch 3
pt 2 div 4 hdg) renum R1 LA (see A2001-55
amdt 1.6)
Ch 3 transactions—concessional
duty
s 91 hdg sub A2001-55
s 11
s
91 am A2001-55
s 9
(2)
(h) exp 30 June 2010 (s 75A)
pars renum
R45 LA
am A2011-3
amdt 3.181; A2015-48
s 7
om
A2017-1
amdt 1.63
Corporate reconstructions—concessional
duty for relevant acquisitions
s
91A ins A2003-29
s 5
am
A2006-42
amdt 3.55; A2008-31
amdt
1.6
om A2015-49
Maximisation of entitlements on distribution
of property
s 92 am A2008-31
amdts 1.7-1.9
Valuation of
property
s 93 am A2008-31
amdt 1.10; A2017-1
amdt 1.64; A2023-6
Uncompleted agreements for sale or
conveyance of land
s 94 sub A2008-31
amdt 1.11; A2023-6
Uncompleted agreements for purchase,
allotment or issue of shares or units in
landholder
s 94A ins A2023-47
Duty concession—acquisitions securing
financial accommodation
s 95 am A2008-31
amdt 1.12; A2017-1
amdt 1.65, amdt 1.66; ss renum R69 LA; A2023-6
ss
27-29
om A2023-47
Registration of unit trust
schemes
pt 3.2A hdg ins A2008-31
s 8
om
A2012-35
Definitions—pt
3.2A
s 95A ins A2008-31
s 8
om
A2012-35
s
12
def disqualifying circumstance
ins A2008-31
s 8
om
A2012-35
s
12
def registered ins A2008-31
s 8
om
A2012-35
s
12
def responsible entity
ins A2008-31
s 8
om
A2012-35
Applications for
registration
s 95B ins A2008-31
s 8
om
A2012-35
Registration of imminent public unit trust
schemes
s 95C ins A2008-31
s 8
om
A2012-35
Registration of wholesale unit trust
schemes
s 95D ins A2008-31
s 8
am
A2012-21
amdt 3.52, amdt
3.53
om A2012-35
Registration of imminent wholesale unit
trust schemes
s 95E ins A2008-31
s 8
om
A2012-35
Duration of
registration
s 95F ins A2008-31
s 8
om
A2012-35
Register of wholesale unit trust
schemes
s 95G ins A2008-31
s 8
om
A2012-35
Reporting requirements for registered
schemes
s 95H ins A2008-31
s 8
om
A2012-35
Cancellation of
registration
s 95I ins A2008-31
s 8
om
A2012-35
Disqualifying circumstances for registered
unit trust schemes
s 95J ins A2008-31
s 8
om
A2012-35
Entitlements arising from capital reductions
or alterations of rights
pt 3.3
hdg (prev ch 3 pt 3 hdg) renum R1 LA (see A2001-55
amdt
1.6)
exp 30 June 2010 (s
75A)
Interpretation—pt
3.3
s 96 exp 30 June 2010 (s
75A)
def capital reduction
am A2001-40
s 9
exp
30 June 2010 (s 75A)
def company
sub A2000-34
s 14
am
A2000-46
s
17
sub A2001-40
s 10
am
A2008-31
s 9
exp
30 June 2010 (s 75A)
def voting
shares sub A2001-40
s 11
om
A2006-42
amdt
3.35
def voting share ins
A2006-42
amdt
3.35
exp 30 June 2010 (s
75A)
When does liability for duty
arise?
s 97 exp 30 June 2010 (s
75A)
When must duty be
paid?
s 98 exp 30 June 2010 (s
75A)
Who is liable to pay
duty?
s 99 exp 30 June 2010 (s
75A)
Entitlement to voting shares arising from
capital reduction or rights
alteration
s 100 am A2001-44
amdt 1.1229; A2001-55
s 14; A2008-31
amdt 1.13
exp 30 June 2010 (s
75A)
What statement under s 100 must
contain
s 101 hdg sub A2001-44
amdt
1.1230
s 101 am A2001-44
amdt
1.1230
exp 30 June 2010 (s
75A)
Assessment of
duty
s 102 sub A2000-34
Acquisition of land use entitlements by
allotment of shares or issue of
units
pt 3.4 hdg (prev ch 3 pt 4 hdg)
renum R1 LA (see A2001-55
amdt 1.6)
When does liability for duty
arise?
s 103 sub A2006-45
s 21
am
A2008-31
s 10, amdt 1.14; A2013-19
amdt 3.96, amdt 3.97; A2017-1
amdt 1.99; A2023-6
When must duty be
paid?
s 104 am A2014-44
amdt 3.16
Who is liable to pay
duty?
s 105 am A2017-1
amdt 1.98
Acquisition of land use
entitlement
s 106 am A2001-44
amdt 1.1231; A2021-12
amdt 3.25
What statement under s 106 must
contain
s 107 hdg sub A2001-44
amdt
1.1232
s 107 am A2001-44
amdt 1.1232
Assessment of
duty
s 108 am A2017-1
amdt 1.67
Disability
exemption
s 109 am A2000-34
s 16; A2008-31
s 11, amdt
1.14
exp 30 June 2010 (s
75A)
ins A2021-10
amdt 1.5
Allotment of shares by
direction
pt 3.5 hdg (prev ch 3 pt 5
hdg) renum R1 LA (see A2001-55
amdt
1.6)
exp 30 June 2010 (s
75A)
When does a liability for duty
arise?
s 110 exp 30 June 2010 (s
75A)
When must duty be
paid?
s 111 exp 30 June 2010 (s
75A)
Who is liable to pay the
duty?
s 112 exp 30 June 2010 (s
75A)
Acquisition of shares by
allotment
s 113 exp 30 June 2010 (s
75A)
What allotment statement must
contain
s 114 hdg sub A2001-44
amdt
1.1233
s 114 am A2001-44
amdt
1.1233
exp 30 June 2010 (s
75A)
Assessment of
duty
s 115 exp 30 June 2010 (s
75A)
Voluntary transfers under Financial Sector
(Transfer and Restructure) Act 1999
(Cwlth)
pt 3.6 hdg (prev ch 3 pt 6
hdg) ins A2001-55
s
15
renum R1 LA (see A2001-55
amdt
1.6)
sub A2008-28
amdt
3.79
am A2019-7
amdt 1.14
Definitions—pt
3.6
s 115A ins A2001-55
s
15
def asset am A2008-28
amdt 3.81; A2019-7
amdt
1.15
def business am A2008-28
amdt 3.81; A2019-7
amdt
1.15
def FS (BTGR) Act ins
A2008-28
amdt
3.80
om A2019-7
amdt
1.7
def FS (TB) Act om A2008-28
amdt
3.80
def FS (TR) Act ins A2019-7
amdt
1.8
def receiving body am
A2008-28
amdt 3.81; A2019-7
amdt 1.15
def voluntary
transfer am A2008-28
amdt 3.81; A2019-7
amdt 1.15
Declaration required if business
transferred
s 115B ins A2001-55
s 15
am
A2008-28
amdt 3.82; A2008-31
amdt 1.15; A2015-15
amdt 3.23; A2019-7
amdt 1.15; A2021-12
amdt 3.25. amdt 3.26; A2023-47
When does liability for duty
arise?
s 115C ins A2001-55
s 15
am
A2017-1
amdt 1.99; A2023-47
When must duty be
paid?
s 115D ins A2001-55
s 15
am
A2014-44
amdt 3.16
Who is liable to pay
duty?
s 115E ins A2001-55
s 15
am
A2017-1
amdt 1.98
Assessment of
duty
s 115F ins A2001-55
s 15
am
A2017-1
amdt 1.68
Exemptions from
duty
s 115G ins A2001-55
s 15
am
A2006-42
amdt 3.55
Exemptions—ch 3
transactions
pt 3.7 hdg ins A2002-14
s 10
pt
3.7 hdg note ins A2023-6
Exemptions—ch 3 transactions
generally
div 3.7.1 hdg ins A2009-15
s 7
sub
A2017-1
amdt 1.69; A2023-47
Exemptions—ch 3
transactions
s 115H ins A2002-14
s 10
am
A2004-2
amdt 1.18, amdt 1.19; A2006-22
amdt 1.49, amdt 1.50, amdt 1.57, amdt 1.58 (A2006-22
rep before commenced by disallowance (see Cwlth Gaz 2006 No S93)); A2007-3
amdt 3.175; A2008-14
amdt 1.30; A2009-45
ss 15-18; ss renum R41 LA; A2012-40
amdt 3.46; A2013-19
amdt 3.98; A2013-39
amdt 2.26 (A2013-39
never effective (see Commonwealth v Australian Capital Territory [2013] HCA 55)); A2016-18
amdts
3.95-3.97
sub A2017-1
amdt 1.69; A2023-47
Exemption—relevant acquisitions to
secure finance
s 115HA ins A2023-47
Exemption—transactions made on
bankruptcy or winding-up
s 115HB ins
A2023-47
Exemption—transactions made due to
change in trustees
s 115HC ins A2023-47
Exemption—transactions in relation to
managed investment schemes
s 115HD ins
A2023-47
Exemption—transactions in relation to
registered schemes
s 115HE ins A2023-47
Exemption—ch 3 transactions made by
apparent purchaser
s 115HF ins A2023-47
Exemption—transactions made to return
ch 3 property held by trustee
s
115HG ins A2023-47
Exemption—transactions between
superannuation funds
s 115HH ins A2023-47
Exemption—transactions between
trustees and custodians of superannuation funds or
trusts
s 115HI ins A2023-47
Exemptions—‘top hatting'
arrangements
div 3.7.2 hdg ins A2009-15
s 7
sub
A2023-47
Definitions—div
3.7.2
s 115I ins A2009-15
s 8
def
exchanging members ins A2009-15
s 8
def
interposed trust ins A2009-15
Exemption for relevant
acquisitions
s 115J ins A2009-15
s 8
am
A2023-6
s 32
Conditions of
exemption
s 115K ins A2009-15
Revocation of
exemption
s 115L ins A2009-15
s 8
am
A2017-1
amdt 1.98
On-market transfers of marketable
securities
ch 4 hdg om A2000-34
Interpretation
s
116 om A2000-34
Presumptions regarding
broking
s 117 om A2000-34
Imposition of
duty
s 118 om A2000-34
Exemptions
s
119 om A2000-34
Three
rates
s 120 om A2000-34
Duty at general
rate
s 121 om A2000-34
Marketable securities held on broker's
own account
s 122 om A2000-34
Marketable securities held on account of
options traders and futures brokers
s
123 om A2000-34
Marketable securities held on account of
warrant-issuers
s 124 om A2000-34
Additional duty on marketable securities
held otherwise than for short terms
s
125 om A2000-34
Low exercise price
options
s 126 om A2000-34
Records of sales, purchases and
transactions—generally
s 127 om
A2000-34
Records of sales, purchases and
transactions—options traders, futures brokers and
warrant-issuers
s 128 om A2000-34
Lodgment of returns and payment of duty by
brokers
s 129 om A2000-34
Lodging of returns—registered
independent options traders, futures brokers and
warrant-issuers
s 130 om A2000-34
Endorsement of transfer as to payment of
duty
s 131 om A2000-34
Recovery of duty by broker from vendor or
purchaser
s 132 om A2000-34
Lease
instruments
ch 5 hdg exp 30 June 2009
(s 150A)
Preliminary
pt
5.1 hdg (prev ch 5 pt 1 hdg) renum R1 LA (see A2001-55
amdt
1.6)
exp 30 June 2009 (s
150A)
Definitions—ch
5
s 133 exp 30 June 2009 (s
150A)
def lease am A2006-13
s
13
sub A2006-45
s
22
def lessee om A2006-45
s
23
def lessor om A2006-45
Liability for
duty
pt 5.2 hdg (prev ch 5 pt 2 hdg)
renum R1 LA (see A2001-55
amdt
1.6)
exp 30 June 2009 (s
150A)
Imposition of
duty
s 134 exp 30 June 2009 (s
150A)
How duty is charged on lease
instrument
s 135 sub A2001-55
s 16
am
A2006-45
s
24
exp 30 June 2009 (s
150A)
What is the cost of a
lease?
s 136 am A2006-45
s 25, s
26
exp 30 June 2009 (s
150A)
Splitting or redirection of cost of
franchise arrangement
s 137 om A2006-45
s 27
Who is liable to pay
duty?
s 138 sub A2006-45
s
28
exp 30 June 2009 (s
150A)
When must duty be
paid?
s 139 exp 30 June 2009 (s
150A)
Rates of
duty
pt 5.3 hdg (prev ch 5 pt 3 hdg)
renum R1 LA (see A2001-55
amdt
1.6)
exp 30 June 2009 (s
150A)
General rate—short-term
leases
s 140 sub A2001-55
s 17
am
A2006-45
s 29; pars renum R22
LA
exp 30 June 2009 (s
150A)
General rate—long-term
leases
s 141 sub A2001-55
s 17
om
A2006-45
General rate—franchise
arrangements
s 141A ins A2001-55
s 17
am
A2006-13
s 14
om
A2006-45
Related instruments—exemptions and
concessions
s 142 hdg sub A2001-55
s 18
s
142 exp 30 June 2009 (s 150A)
Unascertainable lease
costs
pt 5.4 hdg (prev ch 5 pt 4 hdg)
renum R1 LA (see A2001-55
amdt
1.6)
exp 30 June 2009 (s
150A)
Operation—pt
5.4
s 143 am A2001-55
s
19
exp 30 June 2009 (s
150A)
Estimate and subsequent
adjustment
s 144 am A2005-54
amdt 1.100, amdt
1.101
exp 30 June 2009 (s
150A)
CPI method
s 145 am A2003-41
amdts 3.210-3.213; A2008-31
amdt
1.40
exp 30 June 2009 (s
150A)
Quantification of lessee's
improvements
s 146 table renum R11
LA
am A2006-45
s 32; items renum R22
LA
exp 30 June 2009 (s
150A)
Miscellaneous
pt
5.5 hdg (prev ch 5 pt 5 hdg) renum R1 LA (see A2001-55
amdt
1.6)
exp 30 June 2009 (s
150A)
Interim stamping of lease
instrument
s 147 exp 30 June 2009 (s
150A)
Reassessment of duty—early
termination
s 148 exp 30 June 2009 (s
150A)
Reassessment of duty—reduction of
cost
s 149 am A2001-55
s
20
exp 30 June 2009 (s
150A)
Exemptions—lease
instruments
s 150 hdg sub A2001-55
s 21
s
150 am A2001-55
s 33, s 34; pars renum R22
LA
exp 30 June 2009 (s
150A)
Expiry—ch
5
pt 5.6 hdg ins A2006-45
s
35
exp 30 June 2009 (s
150A)
Expiry—ch
5
s 150A ins A2006-45
s
35
exp 30 June 2009 (s
150A)
Hire of
goods
ch 6 hdg exp 30 June 2007 (s
173A)
Preliminary
pt
6.1 hdg (prev ch 6 pt 1 hdg) renum R1 LA (see A2001-55
amdt
1.6)
exp 30 June 2007 (s
173A)
Definitions for ch
6
s 151 exp 30 June 2007 (s
173A)
What is a hire of
goods?
s 152 exp 30 June 2007 (s
173A)
Exclusions from definition of hire of
goods
s 153 am A2006-45
s 36, s
37
exp 30 June 2007 (s
173A)
What form may a hire of goods
take?
s 154 exp 30 June 2007 (s
173A)
What are hiring
charges?
s 155 exp 30 June 2007 (s
173A)
Payments exempted from hiring
charges
s 156 am A2000-34
s
18
exp 30 June 2007 (s
173A)
Hire of goods to which ch 6
applies—jurisdictional nexus
s
157 exp 30 June 2007 (s 173A)
Imposition and rates of
duty
pt 6.2 hdg (prev ch 6 pt 2 hdg)
renum R1 LA (see A2001-55
amdt
1.6)
exp 30 June 2007 (s
173A)
Imposition of
duty
s 158 exp 30 June 2007 (s
173A)
Rates of
duty
s 159 exp 30 June 2007 (s
173A)
Credit for duty paid in another Australian
jurisdiction
s 160 exp 30 June 2007 (s
173A)
Splitting or redirection of hiring
charges
s 161 exp 30 June 2007 (s
173A)
Ascertainment and disclosure of place of use
of goods
s 162 am A2005-54
amdt
1.102
exp 30 June 2007 (s
173A)
Arrangements applying to people engaged in
business of hiring out goods
pt 6.3
hdg (prev ch 6 pt 3 hdg) renum R1 LA (see A2001-55
amdt
1.6)
exp 30 June 2007 (s
173A)
Meaning of commercial hire
business
s 163 exp 30 June 2007 (s
173A)
Application of pt
6.3
s 164 exp 30 June 2007 (s
173A)
Commercial hire business to be
registered
s 165 sub A2005-54
amdt
1.103
exp 30 June 2007 (s
173A)
Registration of commercial hire
businesses
s 166 am A2001-44
amdt 1.1234, amdt
1.1235
exp 30 June 2007 (s
173A)
Cancellation of registration of commercial
hire business
s 167 am A2005-54
amdt 1.104, amdt
1.105
exp 30 June 2007 (s
173A)
Duty
base
s 168 exp 30 June 2007 (s
173A)
Lodgment of returns and payment of
duty
s 169 am A2001-44
amdt 1.1236, amdt
1.1237
exp 30 June 2007 (s
173A)
Returns of related bodies
corporate
s 170 exp 30 June 2007 (s
173A)
Arrangements applying to people other than
those engaged in business of hiring out
goods
pt 6.4 hdg (prev ch 6 pt 4 hdg)
renum R1 LA (see A2001-55
amdt
1.6)
exp 30 June 2007 (s
173A)
Statement of
transaction
s 171 exp 30 June 2007 (s
173A)
Lodgment of statement and payment of
duty
s 172 exp 30 June 2007 (s
173A)
Method of calculating total hiring charges
if they are not readily
ascertainable
s 173 exp 30 June 2007
(s 173A)
Expiry—ch
6
pt 6.5 hdg ins A2006-45
s
38
exp 30 June 2007 (s
173A)
Expiry—ch
6
s 173A ins A2006-45
s
38
exp 30 June 2007 (s
173A)
Liability for
duty
s 174 am A2017-1
amdt 1.70
Insurance
ch
8 hdg om A2017-11
Preliminary
pt
8.1 hdg (prev ch 8 pt 1 hdg) renum R1 LA (see A2001-55
amdt
1.6)
om A2017-11
Definitions—ch
8
s 175 om A2017-11
s 4
def
general insurance am A2002-6
s 4; A2002-20
s 4
om
A2017-11
s 4
def
general insurer sub A2006-19
s 5
om
A2017-11
s 4
def
insurer sub A2006-19
s 6
om
A2017-11
s 4
def
paid ins A2006-42
amdt
3.36
om A2017-11
amdt
1.1
om A2017-11
s 4
def
third-party insurance am A2009-16
amdt
3.1
om A2017-11
When is a premium
paid?
s 176 om A2017-11
General
insurance
pt 8.2 hdg (prev ch 8 pt 2
hdg) renum R1 LA (see A2001-55
amdt
1.6)
om A2017-11
Imposition of
duty
s 177 om A2017-11
Rate of
duty
s 178 om A2017-11
Who is liable to pay
duty?
s 179 om A2017-11
Circumstances in which duty is payable by
insured person
s 180 am A2001-44
amdt 1.1238, amdt 1.1239; A2008-31
amdt 1.40
om A2017-11
Records to be
kept
s 181 om A2017-11
Refunds if premiums
returned
s 182 om A2017-11
Life
insurance
pt 8.3 hdg (prev ch 8 pt 3
hdg) renum R1 LA (see A2001-55
amdt
1.6)
om A2017-11
Imposition of
duty
s 183 om A2017-11
Obligation to make out and execute policy of
life insurance
s 184 om A2017-11
Rates of
duty
s 185 am A2013-19
amdt
3.99
om A2017-11
Who is liable to pay
duty?
s 186 om A2017-11
When duty payable by insured
person
s 187 am A2001-44
amdt 1.1240, amdt
1.1241
om A2017-11
Refund on cancellation of life insurance
policy
s 188 om A2017-11
Payment of duty by
insurers
pt 8.4 hdg (prev ch 8 pt 4
hdg) renum R1 LA (see A2001-55
amdt
1.6)
om A2017-11
Meaning of insurer for pt
8.4
s 188A ins A2006-19
s 7
om
A2017-11
Insurers to be
registered
s 189 sub A2005-54
amdt
1.106
om A2017-11
Registration of
insurers
s 190 sub A2001-44
amdt
1.1242
om A2017-11
Cancellation of registration by
commissioner
s 191 am A2006-19
s 8; A2014-44
amdt
3.16
om A2017-11
Insurer stopping writing insurance
business
s 192 sub A2005-54
amdt
1.107
om A2017-11
Register of
insurers
s 193 om A2017-11
Monthly returns and payment of
duty
s 194 am A2001-44
amdt 1.1243, amdt
1.1244
om A2017-11
Recovery of duty by registered
insurer
s 195 om A2017-11
Apportionment
pt
8.5 hdg (prev ch 8 pt 5 hdg) renum R1 LA (see A2001-55
amdt
1.6)
om A2017-11
Apportionment of premiums and other amounts
between Australian jurisdictions
div
8.5.1 hdg (prev ch 8 pt 5 div 1 hdg) renum R1 LA (see A2001-55
amdt 1.6)
om A2017-11
Application of div
8.5.1
s 196 om A2017-11
Object of div
8.5.1
s 197 om A2017-11
Schedule of
apportionment
s 198 om A2017-11
Apportionment in
practice
s 199 om A2017-11
Apportionment of premiums and other amounts
between different types of
insurance
div 8.5.2 hdg (prev ch 8 pt
5 div 2 hdg) renum R1 LA (see A2001-55
amdt 1.6)
om A2017-11
Apportionment between different types of
insurance
s 200 om A2017-11
Exempt
insurance
pt 8.6 hdg (prev ch 8 pt 6
hdg) renum R1 LA (see A2001-55
amdt
1.6)
om A2017-11
Insurance exempt from duty
generally
s 201 hdg sub A2002-20
s 5
s
201 am A2002-6
amdt 3.58; A2013-19
amdt 3.100; A2015-48
s 8
om
A2017-11
Insurance exempt from duty in certain
circumstances
s 201A ins A2002-20
s 6
am
A2006-42
amdt
3.55
om A2017-11
Miscellaneous
pt
8.7 hdg (prev ch 8 pt 7 hdg) renum R1 LA (see A2001-55
amdt
1.6)
om A2017-11
Effect on contract of insurance of failure
to comply with ch 8
s 202 om A2017-11
Imposition and rates of
duty
pt 9.1 hdg (prev ch 9 pt 1 hdg)
renum R1 LA (see A2001-55
amdt 1.6)
Meaning of dutiable value for pt
9.1
s 203 sub A2001-55
Registration of vehicles in the name of 2 or
more people
s 203A ins A2001-55
s 25
am
A2013-19
amdt 3.101
Imposition of
duty
s 204 am A1999-79
s 5 sch 3; A2001-55
s 26; A2017-1
amdt 1.72
Lodgment of statement of dutiable
value
s 205 am A1999-79
s 5 sch 3; A2017-1
amdt 1.73
Rate of
duty
s 208 am A2003-29
s 6; A2008-34
s 4; A2009-20
amdt 3.59, amdt 3.60; A2009-45
s 19, s 20; A2010-19
s 4; pars renum R45 LA; A2011-3
amdt 3.182; A2013-19
amdt 3.102; A2015-49
Corporate reconstructions—concessional
duty for motor vehicle registration
applications
s 208AA ins A2003-29
s 7
am
A2006-42
amdt
3.55
om A2015-49
Exemptions
pt
9.2 hdg (prev ch 9 pt 2 hdg) renum R1 LA (see A2001-55
amdt
1.6)
pt 9.2 hdg note ins A2023-6
Definitions—pt
9.2
s 208A def demonstrator
ins A2000-46
s
18
def licensed vehicle dealer
ins A2000-46
s 18
om
A2006-42
amdt
3.37
def trading stock ins
A2000-46
Government
vehicles
s 209 om A2017-1
amdt 1.74
Foreign
countries
s 209A ins A2000-46
s 19
am
A2017-1
amdt 1.98
International organisations and
diplomats
s 209B ins A2005-29
s 4
am
A2017-1
amdt 1.98
Status of forces
agreements
s 209C ins A2015-49
s 10
am
A2017-1
amdt 1.98
Hospitals and
schools
s 210 sub A2005-29
s 5
om
A2017-1
amdt 1.74
Charitable
organisations
s 210A ins A2005-29
s 5
om
A2015-48
Certain disabled
persons
s 211 am A2005-20
amdt 3.144; A2009-20
amdt 3.61; A2017-1
amdt 1.98
Partial exemption—modified vehicles
for people with disabilities
s
211A ins A2006-19
s 9
am
A2013-19
amdt 3.103, amdt 3.104; A2017-1
amdt 1.98
Successors of deceased
people
s 212 am A2001-55
s 27
om
A2017-1
amdt 1.74
Vehicle registration transfers relating to
certain personal relationships
s
213 sub A2002-14
s 11
am
A2004-2
amdt 1.18, amdt 1.19; A2006-22
amdt 1.51, amdt 1.52, amdt 1.57, amdt 1.58 (A2006-22
rep before commenced by disallowance (see Cwlth Gaz 2006 No S93)); A2007-3
amdt 3.175; A2008-14
amdt 1.31; A2009-45
ss 21-24; ss renum r41 LA; A2012-40
amdt 3.47; A2013-19
amdt 3.105; A2013-39
amdt 2.27 (A2013-39
never effective (see Commonwealth v Australian Capital Territory [2013] HCA 55)); A2016-18
amdts
3.98-3.100
om A2017-1
amdt 1.74
Registration charges consequent on Vehicle
Registration Act
s 213A ins A2000-5
s 4
am
A2001-44
amdt 1.1245; A2001-55
s
28
exp 1 March 2002 (s 213A
(3))
Vehicle dealers—registration of
demonstrators and trading stock
s
214 sub A2000-46
s 20
am
A2017-1
amdt 1.98; A2018-2
amdt 1.6
Renewal of registration of demonstrators and
trading stock
s 214A ins A2000-46
s 20
am
A2001-44
amdt 1.1246; A2006-42
amdt
3.55
om A2018-2
amdt 1.7
Organisations registered under Fair Work
(Registered Organisations) Act
s
215 sub A2005-20
amdt 3.145; A2009-49
amdt
3.50
am A2017-1
amdt 1.98
Repossessed motor
vehicles
s 216 am A2007-21
s 5; A2017-1
amdt 1.98
Veteran, vintage and historic
vehicles
s 217 am A1999-79
s 5 sch 3
ss (4), (5) exp 1 March 2002 (s 217
(5))
am A2009-49
amdt 3.51; A2017-1
amdt 1.98; A2018-2
amdt 1.8
Avoidance of double duty—duty paid in
corresponding Australian
jurisdiction
s 218 am A1999-79
s 5 sch 3; A2009-4
s 4; A2017-1
amdt 1.98
Reassessment of duty—repossession of
stolen motor vehicle
s 219 am A2017-1
amdt 1.98
Miscellaneous
pt
9.3 hdg (prev ch 9 pt 3 hdg) renum R1 LA (see A2001-55
amdt 1.6)
Meaning of licensed vehicle dealer in pt
9.3
s 220 am A1999-79
s 5 sch 3
om A2006-42
amdt 3.38
Prerequisites for
registration
s 221 am A1999-79
s 5 sch 3; A2001-55
s 29, s
30
ss (4), (5) exp 1 March 2002 (s 221
(5))
am A2005-20
amdt 3.146; A2005-29
s 6; A2013-19
amdt 3.106; A2017-1
amdt 1.98
Certificates of
exemption
s 222 sub A2000-46
s 21
om
A2005-29
Returns by road transport
authority
s 223 sub A1999-79
s 5 sch
3
am A2001-55
s
31
sub A2005-29
Rectification of errors in
registration
s 224 am A2000-5
s 5
am
A2001-44
amdt
1.1247
ss (2), (3), (4) exp 31 March 2002
(s 224 (4))
am A2017-1
amdt 1.75
Certificates as
evidence
s 226 am A1999-79
s 5 sch 3
Duplicates and
counterparts
s 227 om A2017-1
amdt 1.76
Replicas
s
228 am A2006-37
amdt 1.76
Minimum amount of
duty
s 229 am A2000-34
s 19; A2001-44
amdt 1.1248, amdt 1.1249; A2001-55
s 32; A2017-11
s 5
sub
A2017-1
amdt 1.76
Approved agents and
taxpayers—exemption from $20 concessional duty and s 229 minimum
duty
s 229A ins A2001-55
s 33
om
A2017-1
amdt 1.76
General exemptions from
duty
ch 11 hdg note ins A2023-6
s 34
Exemptions from
duty—general
pt 11.1 hdg ins A2017-1
amdt 1.77
Inter-generational rural
transfers
s 230 am A2001-44
amdt 1.1250, amdt 1.1251; A2006-42
amdt 3.55; A2017-1
amdt 1.98
Specialised
agencies
s 231 am A2017-1
amdt 1.98
Charitable
organisations
s 232 sub A2001-55
s 34
om
A2003-29
s 8
ins
A2015-48
Corporate reconstruction
transactions
s 232A ins A2015-49
s 11
am
A2017-1
amdt 1.78, amdt 1.79
Hospitals and
schools
s 232B ins A2017-1
amdt 1.80
Commonwealth, States and
Territories
s 232C ins A2017-1
amdt 1.80
Deceased
estates
s 232D ins A2017-1
amdt 1.80
Exemptions from duty—certain personal
relationships
pt 11.2 hdg ins A2017-1
amdt 1.80
Definitions—pt
11.2
s 232E ins A2017-1
amdt
1.80
def de facto relationship
ins A2017-1
amdt
1.80
def motor vehicle transfer
application ins A2017-1
amdt 1.80
def spouse
party ins A2017-1
amdt
1.80
def transaction ins A2017-1
amdt 1.80
Transactions under certain court
orders
s 232F am A2017-1
amdt 1.80
Transactions under Family Law Act 1975
(Cwlth), s 90B, s 90C or s 90D financial
agreements
s 232G am A2017-1
amdt 1.80
Transactions under Family Law Act 1975
(Cwlth), pt VIIIAB financial
agreements
s 232H am A2017-1
amdt 1.80
Transactions under Domestic Relationships
Act 1994, s 33 (1) (d)
s 232I am
A2017-1
amdt 1.80
Stamping
instruments
pt 12.1 hdg (prev ch 12 pt
1 hdg) renum R1 LA (see A2001-55
amdt 1.6)
om A2017-1
amdt 1.81
Meaning of
stamped
s 233 sub A2006-37
s 7
am
A2007-29
s 11
om
A2017-1
amdt 1.82
Stamping
instruments
s 234 sub A2006-37
s 7
om
A2017-1
amdt 1.82
Stamping duplicates or counterparts of
instruments
s 235 sub A2006-37
s 7
om
A2017-1
amdt 1.82
Stamping duplicates or counterparts of
instruments
s 236 om A2006-37
Stamping instruments if no duty
chargeable
s 237 om A2006-37
Stamp defaced or
removed
s 238 sub A2006-37
s 7
om
A2017-1
amdt 1.82
Electronic assessment and payment of
duty
s 239 om A2004-15
amdt
2.62
ins A2006-37
s 7
am
A2017-1
amdt 1.83; A2021-12
amdt 3.27
Possession of counterfeiting
equipment
s 240 om A2004-15
amdt 2.62
Offence to stamp without
authority
s 241 sub A2005-54
amdt 1.108; A2006-37
s 7
om
A2017-1
amdt 1.84
Instruments to be separately charged with
duty in certain cases
s 242 am A2017-1
amdt 1.98
Execution of
instruments
s 243 am A2008-31
amdt 1.40; A2017-1
amdt 1.85
Certificate of duty and other
charges
s 244 sub A2005-54
amdt 1.109; A2017-1
amdt
1.86
am A2019-7
amdts 1.9-1.11; A2019-46
s 12; A2021-12
amdt 3.27
Stamping taken to constitute
assessment
s 245 am A2008-31
amdt
1.40
om A2017-1
amdt 1.86
Deferred payments for certain stamped
instruments
s 246 am A2001-44
amdt 1.1254, amdt 1.1255; A2006-37
s 8; A2014-44
amdt
3.16
om A2017-1
amdt 1.86
Enforcement
pt
12.2 hdg (prev ch 12 pt 2 hdg) renum R1 LA (see A2001-55
amdt 1.6)
om A2017-1
amdt 1.87
Registration of
instruments
s 247 am A2003-1
amdt
1.110
om A2017-1
amdt 1.88
Registration of transfers of
shares
s 248 am A2000-34
s
20
sub A2005-54
amdt
1.110
am A2006-37
s 9, s 10; pars renum R20
LA
exp 30 June 2010 (s
75A)
Registration of transfers of
units
s 249 am A2000-34
s
21
sub A2005-54
amdt
1.110
am A2006-37
s 11, s 12; pars renum R20
LA
exp 30 June 2010 (s
75A)
Receiving instruments in
evidence
s 250 am A2006-37
s
13
sub A2017-1
amdt 1.89
Valuation of
property
s 251 am A2001-55
s 35, s 36
Valuation of market rent for commercial
lease with premium
s 251A ins A2014-12
Miscellaneous
pt
12.3 hdg (prev ch 12 pt 3 hdg) renum R1 LA (see A2001-55
amdt 1.6)
om A2017-1
amdt 1.90
Objections
s
252 hdg sub A2008-37
amdt
1.128
s 252 am A2000-34
s 22; A2000-46
s 22; pars renum R4 LA; A2002-14
s 12, s 13; pars renum R6 LA (see A2002-14
s 14); A2003-29
s 9–12; pars renum R9 LA (see A2003-29
s 13); A2006-22
amdt 1.57 (A2006-22
rep before commenced by disallowance (see Cwlth Gaz 2006 No S93)); A2006-45
s 39; pars renum R22
LA
(1) (n), (o), (p) exp 30 June 2007 (s
173A)
pars renum R25
LA
am A2008-31
s 12, amdts 1.16-1.21; pars renum R33 LA; A2008-37
amdt 1.129; A2009-15
s 9; pars renum R38 LA; A2012-35
s 13; pars renum R53 LA; A2015-49
s 12, s 13; pars renum R65 LA; A2017-11
s 6; pars renum R68 LA; A2017-1
amdt 1.91, amdt 1.92; pars renum R69 LA; A2018-2
amdt 1.9; pars renum R70 LA; A2023-6
s 35; A2023-47
s 17; pars renum R78 LA
Review of decisions by
ACAT
s 252AA ins A2008-37
amdt 1.129
Determination of
fees
s 252AB ins A2018-2
amdt 1.10
Declaration of recognised stock
exchanges
s 252A ins A2001-44
amdt
1.1256
am A2006-42
amdt 3.55; A2008-31
amdt
1.22
om A2016-47
Regulation-making
power
s 253 sub A2001-44
amdt 1.1256
Transitional
ch
13 hdg ins A2000-80
amdt
3.4
exp 21 December 2003 (s 276
(1))
Application of Act to
instruments
s 254 ins A2000-80
amdt
3.4
exp 21 December 2003 (s
276)
Continued operation of Stamp Duties and
Taxes Act 1987 in relation to
instruments
s 255 ins A2000-80
amdt
3.4
exp 21 December 2003 (s
276)
Application of ch 2
s 256 ins A2000-80
Arial" size="2"> amdt
3.4
exp 21 December 2003 (s
276)
Transfers back from a
nominee
s 257 ins A2000-80
amdt
3.4
exp 21 December 2003 (s
276)
Credit for duty paid on the acquisition of a
business
s 258 ins A2000-80
amdt
3.4
exp 21 December 2003 (s
276)
Application of ch 3
s 259 ins A2000-80
amdt
3.4
exp 21 December 2003 (s
276)
How duty is charged on relevant
acquisitions
s 260 ins A2000-80
amdt
3.4
exp 21 December 2003 (s
276)
Application of ch 4
s 261 ins A2000-80
amdt
3.4
exp 21 December 2003 (s
276)
Continued application of Stamp Duties and
Taxes Act 1987 in relation to marketable
securities
s 262 ins A2000-80
amdt
3.4
exp 21 December 2003 (s
276)
Application of ch 5
s 263 ins A2000-80
amdt
3.4
exp 21 December 2003 (s
276)
Application of ch 6
s 264 ins A2000-80
amdt
3.4
exp 21 December 2003 (s
276)
Continued operation of Part VIB of the Stamp
Duties and Taxes Act 1987
s 265 ins A2000-80
amdt
3.4
am A2001-55
amdt
1.1
exp 21 December 2003 (s 276
(1))
Application of ch 8
s 266 ins A2000-80
amdt
3.4
exp 21 December 2003 (s 276
(1))
Continued operation of pt IV of the Stamp
Duties and Taxes Act 1987
s 267 ins A2000-80
amdt
3.4
exp 21 December 2003 (s 276
(1))
Refunds where premiums are
returned
s 268 ins A2000-80
amdt
3.4
exp 21 December 2003 (s 276
(1))
Refund on cancellation of policy of life
insurance
s 269 ins A2000-80
amdt
3.4
exp 21 December 2003 (s 276
(1))
Application of ch 9
s 270 ins A2000-80
amdt
3.4
exp 21 December 2003 (s 276
(1))
Continued operation of certain provisions of
pt IV of the Stamp Duties and Taxes Act
1987
s 271 ins A2000-80
amdt
3.4
exp 21 December 2003 (s 276
(1))
Certificates of
exemption
s 272 ins A2000-80
amdt
3.4
exp 21 December 2003 (s 276
(1))
Duty and tax paid under the Stamp Duties and
Taxes Act 1987
s 273 ins A2000-80
amdt
3.4
exp 21 December 2003 (s 276
(1))
Stamping under the Stamp Duties and Taxes
Act 1987
s 274 ins A2000-80
amdt
3.4
exp 21 December 2003 (s 276
(1))
Determined duties and
taxes
s 275 ins A2000-80
amdt
3.4
exp 21 December 2003 (s 276
(1))
Expiry of
Part
s 276 hdg sub A2001-55
amdt
1.2
exp 21 December 2003 (s 276
(1))
s 276 ins A2000-80
amdt
3.4
am A2001-44
amdt 1.1257; A2001-55
amdt
1.3
exp 21 December 2003 (s 276
(1))
Transitional—Duties Amendment Act
2006
ch 14 hdg ins A2006-13
s
15
exp 1 July 2011 (s
403)
Application of ch 2 to certain transfers and
transactions
s 400 ins A2006-13
s
15
exp 1 July 2011 (s 403 (LA s 88
declaration applies))
Application of ch 5 to certain franchise
arrangements
s 401 ins A2006-13
s
15
exp 1 July 2011 (s 403 (LA s 88
declaration applies))
Transitional regulations—ch
14
s 402 ins A2006-13
s
15
exp 1 July 2011 (s
403)
Expiry—ch
14
s 403 ins A2006-13
s
15
exp 1 July 2011 (s
403)
Transitional—Duties Amendment Act
2006 (No 2)
ch 15 hdg ins A2006-45
s 40
om
R64 LA
Transitional—hire of
goods
pt 15.1 hdg ins A2006-45
s
40
exp 30 June 2012 (s
414)
Application of ch 6 to hiring charges
received by commercial hire business before 1 July
2007
s 410 ins A2006-45
s
40
exp 30 June 2012 (s
414)
Application of ch 6 to hire of goods entered
into before 1 July 2007
s 411 ins
A2006-45
s
40
exp 30 June 2012 (s
414)
Application of ch 6 to certain
arrangements
s 412 ins A2006-45
s
40
exp 30 June 2012 (s 414 (LA s 88
declaration applies))
Transitional regulations—pt
15.1
s 413 ins A2006-45
s
40
exp 30 June 2012 (s
414)
Expiry—pt
15.1
s 414 ins A2006-45
s
40
exp 30 June 2012 (s
414)
Transitional—lease
instruments
pt 15.2 hdg ins A2006-45
s
40
exp 30 June 2014 (s
423)
Application of ch 5 to leases entered into
before 1 July 2009
s 420 ins
A2006-45
s
40
exp 30 June 2014 (s
423)
Application of ch 5 to certain
arrangements
s 421 ins A2006-45
s 40
am
A2007-38
s 9, s
10
exp 30 June 2014 (s 423 (LA s 88
declaration applies))
Transitional regulations—pt
15.2
s 422 ins A2006-45
s
40
exp 30 June 2014 (s
423)
Expiry—pt
15.2
s 423 ins A2006-45
s
40
exp 30 June 2014 (s
423)
Transitional—unquoted marketable
securities
pt 15.3 hdg ins A2006-45
s
40
exp 30 June 2015 (s
432)
Application of repealed provisions to
certain arrangements
s 430 ins A2006-45
s
40
exp 30 June 2015 (s 432 (LA s 88
declaration applies))
Transitional regulations—pt
15.3
s 431 ins A2006-45
s
40
exp 30 June 2015 (s
432)
Expiry—pt
15.3
s 432 ins A2006-45
s
40
exp 30 June 2015 (s
432)
Transitional—Duties Amendment Act
2008
ch 16 hdg ins A2008-17
s 6
exp
30 June 2013 (s 443)
Note for ch
16 ch 16 hdg also ins A2008-31
s
13
renum as ch 17 hdg R32
LA
Meaning of repealed
provisions—ch 16
s 440 ins
A2008-17
s 6
exp
30 June 2013 (s 443)
Note for s
440 s 440 also ins A2008-31
s
13
renum as s 450 R32 LA
Application of repealed
provisions
s 441 ins A2008-17
s 6
exp
30 June 2013 (s 443)
Note for s
441 s 441 also ins A2008-31
s
13
renum as s 451 R32 LA
Transitional regulations—ch
16
s 442 ins A2008-17
s 6
exp
30 June 2013 (s 443)
Note for s
442 s 442 also ins A2008-31
s
13
renum as s 452 R32 LA
Expiry—ch
16
s 443 ins A2008-17
s 6
exp
30 June 2013 (s 443)
Transitional—Duties (Landholders)
Amendment Act 2008
ch 17
hdg (prev ch 16 hdg) ins A2008-31
s
13
renum as ch 17 hdg R32
LA
exp 1 September 2010 (s
452)
Application of pt 3.2 to existing private
unit trust schemes
s 450 (prev s 440)
ins A2008-31
s
13
renum as s 450 R32
LA
exp 1 September 2010 (s 452 (LA
s 88 declaration applies))
Transitional regulations—ch
17
s 451 (prev s 441) ins A2008-31
s
13
renum as s 451 R32
LA
exp 1 September 2010 (s
452)
Modification—Payroll Tax Act
1987
s 451A ins as mod SL2008-38
s 3
exp
1 September 2010 (s 451A (2))
Expiry—ch
17
s 452 (prev s 442) ins A2008-31
s
13
renum as s 452 R32
LA
exp 1 September 2010 (s
452)
Transitional—Duties (Landholders)
Amendment Act 2012
ch 18 hdg ins A2012-35
s
14
exp 1 July 2014 (s
463)
Definitions—ch
18
s 460 ins A2012-35
s
14
exp 1 July 2014 (s
463)
def amending Act ins
A2012-35
s
14
exp 1 July 2014 (s
463)
def commencement day
ins A2012-35
s
14
exp 1 July 2014 (s
463)
def new provisions ins
A2012-35
s
14
exp 1 July 2014 (s
463)
Changes to duty on acquisitions in
landholders
s 461 ins A2012-35
s
14
exp 1 July 2014 (s
463)
Transitional regulations—ch
18
s 462 ins A2012-35
s
14
exp 1 July 2014 (s
463)
Expiry—ch
18
s 463 ins A2012-35
s
14
exp 1 July 2014 (s
463)
Transitional—Revenue Legislation
Amendment Act 2017
ch 19 hdg ins
A2017-1
amdt
1.93
exp 18 September 2022 (s
474)
Definitions—ch
19
s 470 ins A2017-1
amdt
1.93
exp 18 September 2022 (s
474)
def amending Act ins
A2017-1
amdt
1.93
exp 18 September 2022 (s
474)
def commencement day
ins A2017-1
amdt
1.93
exp 18 September 2022 (s
474)
Application of ch 2 and ch 12 to
pre-commencement day transactions
s
471 ins A2017-1
amdt
1.93
exp 18 September 2022 (s
474)
Application of ch 12 to pre-commencement day
instruments
s 472 ins A2017-1
amdt
1.93
exp 18 September 2022 (s
474)
Transitional
regulations
s 473 ins A2017-1
amdt
1.93
exp 18 September 2022 (s
474)
Expiry—ch
19
s 474 ins A2017-1
amdt
1.93
exp 18 September 2022 (s
474)
Dictionary
dict ins
A2000-34
s 23
am
A2006-19
s 10; A2006-22
amdt 1.53, amdt 1.54 (A2006-22
rep before commenced by disallowance (see Cwlth Gaz 2006 No S93)); A2008-14
amdt 1.32, amdt 1.33; A2008-37
amdt 1.130; A2010-18
amdt 1.11; A2012-40
amdt 3.48; A2013-19
amdt 3.107; A2017-1
amdt 1.94; A2023-47
s
18
def acquired ins A2006-42
amdt
3.39
om A2008-31
amdt
1.23
def acquires ins A2008-31
amdt
1.24
def acquisition statement
ins A2006-42
amdt
3.39
sub A2023-6
s
36
def Act imposing duty
reloc from s 4 A2000-34
s 5
def
ADR reloc from s 4 A2000-34
s 5
exp
30 June 2010 (s 75A)
def
application to register a motor vehicle sub A1999-79
sch
3
reloc from s 4 A2000-34
s 5
def
approved reloc from s 4 A2000-34
s 5
def
asset ins A2006-42
amdt
3.39
am A2008-28
amdt 3.84; A2019-7
amdt
1.14
def associated person
reloc from s 4 A2000-34
s 5
am
A2001-40
s
12
sub A2008-31
amdt
1.25
am A2012-35
s
15
sub A2023-6
s
36
def Australian register
reloc from s 4 A2000-34
s 5
am
A2001-40
s 13
om
A2013-19
amdt 3.108
def Australian
Securities Exchange ins A2023-6
s
38
def Australian Stock Exchange
ins A2008-31
amdt
1.26
om A2023-6
s
37
def bankrupt reloc from
s 4 A2000-34
s 5
sub
A2006-42
amdt 3.40; A2010-18
amdt
1.12
def business ins A2006-42
amdt
3.41
am A2008-28
amdt 3.84; A2019-7
amdt
1.14
def business asset om
A2001-55
amdt
1.4
def cancelled ins A2017-1
amdt
1.95
def capital reduction
ins A2006-42
amdt
3.41
exp 30 June 2010 (s
75A)
def chapter 3 property
ins A2023-47
s
19
def chapter 3 transaction
ins A2006-42
amdt
3.41
sub A2023-6
s
39
def charge reloc from s
4 A2000-34
s 5
def
charitable organisation reloc from s 4 A2000-34
s 5
sub
A2015-15
amdt
3.24
om A2015-48
s
11
def commercial hire
business reloc from s 4 A2000-34
s 5
exp
30 June 2007 (s 173A)
def
commercial lease ins A2014-12
s
17
def commercial lease
with premium ins A2014-12
s
17
def commercial purposes
ins A2014-12
s
17
def commissioner reloc
from s 4 A2000-34
s 5
def
company ins A2006-42
amdt
3.41
exp 30 June 2010 (s
75A)
def company title
dwelling reloc from s 4 A2000-34
s 5
om
A2006-45
s
41
def complying approved deposit
fund reloc from s 4 A2000-34
s 5
def
complying superannuation fund am A2001-55
s
37
sub A2023-6
s
39
def consideration ins A2006-42
amdt
3.41
def Corporations Act
ins A2001-40
s 14
om
A2006-19
s
11
def corresponding law
reloc from s 4 A2000-34
s 5
def
cost reloc from s 4 A2000-34
s 5
def
Crown lease reloc from s 4 A2000-34
s 5
sub
A2009-20
amdt 3.62; A2015-19
s
27
def declaration of trust
ins A2006-42
amdt
3.41
def declared land
sublease ins A2015-19
s 28
am
A2023-36
amdt
1.112
def de facto
relationship ins A2017-1
amdt
1.95
def deferral arrangement
ins A2007-29
s
12
sub A2019-46
s
13
def demonstrator ins A2006-42
amdt
3.41
def determined amount
reloc from s 4 A2000-34
s 5
om
A2013-19
amdt 3.108
def determined rate
reloc from s 4 A2000-34
s 5
def
disabled person reloc from s 4 A2000-34
s 5
om
A2006-19
s
11
def discretionary trust
reloc from s 4 A2000-34
s 5
def
disqualifying circumstance ins A2008-31
amdt
1.26
om A2012-35
s
16
def domestic partner
reloc from s 4 A2000-34
s 5
om
A2004-2
amdt
1.20
def domestic relationship
reloc from s 4 A2000-34
s 5
om
A2006-22
amdt 1.55 (A2006-22
rep before commenced by disallowance (see
Cwlth Gaz 2006 No S93))
sub A2007-3
amdt
3.176
def duly stamped
reloc from s 4 A2000-34
s 5
om
A2006-37
s
14
def dutiable entitlement
ins A2006-42
amdt
3.41
exp 30 June 2010 (s
75A)
def dutiable property
reloc from s 4 A2000-34
s 5
def
dutiable transaction reloc from s 4 A2000-34
s 5
def
"dutiable value", in relation to a motor vehicle reloc from s 4 A2000-34
s 5
om
A2006-19
s
12
def "dutiable value", in
relation to dutiable property reloc from s 4 A2000-34
s 5
om
A2006-19
s
12
def dutiable value ins
A2006-19
s
12
def duty deferral scheme
ins A2019-46
s
14
def eligible person ins
A2007-29
s
12
sub A2019-46
s
15
def eligible property
ins A2007-29
s
12
sub A2019-46
s
15
def eligible rollover fund
reloc from s 4 A2000-34
s 5
def
eligible transaction ins A2019-46
s
14
def equipment financing
arrangement ins A2006-42
amdt 3.41
exp 30 June 2007 (s
173A)
def error transaction
reloc from s 4 A2000-34
s 5
om
A2006-45
s
41
def exchanging members
ins A2009-15
s
10
sub A2023-47
s
20
def financial
institution ins A2023-47
s
21
def financial market ins
A2008-31
amdt
1.26
def first executed ins
A2006-42
amdt
3.41
def fit-out costs
reloc from s 4 A2000-34
s 5
exp
30 June 2009 (s 150A)
def foreign
resident reloc from s 4 A2000-34
s 5
om
A2013-19
amdt 3.108
def franchise
om A2014-12
s
18
def franchise arrangement
om A2014-12
s
18
def franchisee reloc
from s 4 A2000-34
s 5
om
A2014-12
s
18
def franchisor reloc
from s 4 A2000-34
s 5
om
A2013-19
amdt 3.108
def FS (BTGR) Act
ins A2008-28
amdt
3.83
om A2019-7
amdt
1.12
def FS (TB) Act ins A2006-42
amdt
3.41
om A2008-28
amdt
3.83
def FS (TR) Act ins A2019-7
amdt
1.13
def general insurance
reloc from s 4 A2000-34
s 5
am
A2002-20
s 4
om
A2017-11
s 7
def
general insurer ins A2006-19
s 13
om
A2017-11
s 7
def
goods ins A2006-42
amdt
3.41
exp 30 June 2007 (s
173A)
def hire of goods
reloc from s 4 A2000-34
s 5
sub
A2006-42
amdt
3.42
exp 30 June 2007 (s
173A)
def hire-purchase agreement
reloc from s 4 A2000-34
s 5
exp
30 June 2007 (s 173A)
def hiring
charges reloc from s 4 A2000-34
s 5
sub
A2006-42
amdt
3.43
exp 30 June 2007 (s
173A)
def home buyer concession
scheme ins A2007-29
s
12
sub A2019-46
s
17
def hospital reloc from
s 4 A2000-34
s 5
def
impressed stamp reloc from s 4 A2000-34
s 5
om
A2006-37
s
15
def instrument reloc
from s 4 A2000-34
s 5
def
insurance reloc from s 4 A2000-34
s 5
def
insurance intermediary reloc from s 4 A2000-34
s 5
sub
A2006-42
amdt
3.44
def insurer reloc from
s 4 A2000-34
s 5
sub
A2006-19
s 14
om
A2017-11
s 7
def
intellectual property reloc from s 4 A2000-34
s 5
om
A2013-19
amdt 3.108
def interest
reloc from s 4 A2000-34
s 5
sub
A2006-42
amdt 3.45; A2008-31
amdt
1.27
def interest, in
relation to a land-rich corporation reloc from s 4 A2000-34
s 5
om
A2008-31
amdt
1.27
def international trade
insurance reloc from s 4 A2000-34
s 5
om A2013-19
amdt 3.108
def international
transport reloc from s 4 A2000-34
s 5
def
interposed trust ins A2009-15
s
10
sub A2023-47
s
22
def land reloc from s 4
A2000-34
s 5
sub
A2023-47
s
23
def landholder ins A2008-31
amdt
1.28
sub A2023-6
s
40
def landholding ins A2006-42
amdt
3.46
def land used for primary
production reloc from s 4 A2000-34
s 5
def
land use entitlement reloc from s 4 A2000-34
s 5
def
lease reloc from s 4 A2000-34
s 5
sub
A2006-45
s
42
def lease instrument ins
A2006-42
amdt
3.46
exp 30 June 2009 (s
150A)
def lessee ins A2006-42
amdt
3.46
sub A2006-45
s
43
def lessor ins A2006-42
amdt
3.46
sub A2006-45
s
43
def licensed vehicle dealer
ins A2006-42
amdt
3.46
sub A2007-21
s 7
def
life reloc from s 4 A2000-34
s 5
def
life company reloc from s 4 A2000-34
s 5
sub
A2006-42
amdt
3.47
def life insurance
reloc from s 4 A2000-34
s 5
sub
A2006-19
s 15
om
A2017-11
s 7
def
life insurance rider ins A2006-19
s 16
om
A2017-11
s 7
def
listed company ins A2023-6
s
41
def listed trust ins A2008-31
s
14
sub A2023-6
s
42
def long-term lease ins
A2006-45
s
44
sub A2007-38
s 11
om
A2014-12
s
18
def majority interest
ins A2006-42
amdt
3.48
om A2008-31
amdt
1.29
def majority shareholder
reloc from s 4 A2000-34
s 5
def
managed investment scheme am A2001-40
s
15
def marriage ins A2002-14
s
15
sub A2013-39
amdt 2.25 (A2013-39
never effective (see Commonwealth v
Australian Capital Territory [2013]
HCA 55))
def market rent
ins A2014-12
s
19
def marketable securities
ins A2001-34
s
23
exp 30 June 2010 (s
75A)
def market value reloc
from s 4 A2000-34
s 5
def
matrimonial property ins A2002-14
s
15
def mortgage reloc from
s 4 A2000-34
s 5
def
motor vehicle am A1999-79
sch
3
reloc from s 4 A2000-34
s 5
sub
A2010-19
s 5
def
motor vehicle transfer application ins A2017-1
amdt 1.95
def new motor
vehicle sub A1999-79
sch
3
reloc from s 4 A2000-34
s 5
def
non-commercial Commonwealth authority reloc from s 4 A2000-34
s 5
om
A2013-19
amdt 3.108
def paid
ins A2006-42
amdt
3.48
om A2017-11
s 7
def
partner ins A2004-2
amdt
1.21
am A2006-22
amdt 1.57 (A2006-22
rep before commenced by disallowance (see
Cwlth Gaz 2006 No S93))
def
partnership interest am A2001-55
amdt
1.5
sub A2006-13
s
16
def party ins A2002-14
s
16
def person ins A2006-42
amdt
3.48
exp 30 June 2010 (s
75A)
def personal
relationship ins A2006-22
amdt 1.56 (A2006-22
rep before commenced by disallowance (see
Cwlth Gaz 2006 No S93))
def
person with a disability ins A2006-19
s 17
om
A2013-19
amdt 3.108
def pooled
superannuation trust reloc from s 4 A2000-34
s 5
om A2013-19
amdt 3.108
def premium
ins A2006-19
s
18
sub A2014-12
s 20; A2017-11
s 8
def
primary production ins A2014-12
s
21
def private company ins
A2001-34
s
23
sub A2008-31
s 15; A2023-6
s
43
def private corporation
reloc from s 4 A2000-34
s 5
om A2008-31
amdt
1.30
def private unit trust
scheme sub A2008-31
s 15
am
A2012-35
s 17
om
A2013-19
amdt 3.108
def property
transferred ins A2006-42
amdt
3.48
def public unit trust scheme
am A2000-34
s 5
am
A2001-40
s 15
am
A2012-35
s
18
def receiving body ins
A2006-42
amdt
3.48
am A2008-28
amdt 3.84; A2019-7
amdt
1.14
def recognised stock exchange
ins A2008-31
s 16
om
A2016-47
s
13
def registered ins A2008-31
s 31
om
A2012-35
s
19
def registered insurer
reloc from s 4 A2000-34
s 5
om
A2017-11
s 9
def
registered scheme ins A2000-46
s 5
sub
A2001-40
s
19
def related body corporate
sub A2001-40
s 5
om
A2023-6
s
44
def related person am A2001-40
s 5
am
A200-4-2 amdt 1.22
om A2023-6
s
44
def relationship property
ins A2002-14
s 17
am
A2006-22
amdt 1.57 (A2006-22
rep before commenced by disallowance (see
Cwlth Gaz 2006 No S93))
def
relevant acquisition ins A2006-42
amdt
3.48
sub A2008-31
amdt
1.32
def relevant period
ins A2008-31
s
33
def rent reserved ins A2014-12
s
21
def replica reloc from s
4 A2000-34
s 5
om
A2013-19
amdt 3.108
def residential
lease ins A2007-29
s
12
sub A2013-19
amdt 3.109
def responsible
entity sub A2001-40
s 5
sub
A2008-31
amdt 1.34; A2012-35
s
20
def right reloc from s 4
A2000-34
s 5
def
rights alteration ins A2006-42
amdt
3.48
exp 30 June 2010 (s
75A)
def scheme reloc from
s 4 A2000-34
s 5
sub
A2015-49
s
14
def shares reloc from s
4 A2000-34
s 5
def
significant interest ins A2008-31
s
35
def solicitor reloc from
s 4 A2000-34
s 5
om
A2006-42
amdt
3.49
def special disability
trust ins A2021-10
amdt
1.6
def special hiring agreement
reloc from s 4 A2000-34
s 5
exp
30 June 2007 (s 173A)
def spouse
reloc from s 4 A2000-34
s 5
om
A2004-2
amdt
1.23
def spouse party ins
A2017-1
amdt
1.95
def stamped ins A2006-37
s 16
om
A2017-1
amdt
1.96
def stock exchange ins
A2000-34
s 23
am
A2001-44
amdt
1.1258
om A2008-31
amdt
1.36
def subsidiary reloc
from s 4 A2000-34
s 5
sub
A2006-42
amdt
3.50
om A2008-31
amdt
1.37
def Taxation Administration
Act reloc from s 4 A2000-34
s 5
def tax avoidance scheme
reloc from s 4 A2000-34
s 5
sub
A2015-49
s
14
def tenement reloc from
s 4 A2000-34
s 5
om
A2006-45
s
45
def territory company
sub A2001-40
s 5
om
A2013-19
amdt 3.110
def third-party
insurance ins A2006-19
s 18
om
A2017-11
amdt
3.51
def trading stock
reloc from s 4 A2000-34
s 5
sub
A2006-42
amdt
3.52
def transaction ins A2017-1
amdt
1.97
def transfer sub A2001-55
s 38; A2006-42
amdt
3.53
am A2006-45
s 46; pars renum R22
LA
sub A2008-31
amdt
1.38
(b) exp 30 June 2010 (s
75A)
pars renum R45
LA
def transferee ins A2006-42
amdt
3.54
def trustee am A2000-34
s
5
pars renum R45
LA
am A2023-6
s
45
def unascertainable ins
A2006-42
amdt
3.54
om A2014-44
amdt
3.15
def unencumbered value
reloc from s 4 A2000-34
s 5
def
unit reloc from s 4 A2000-34
s 5
def
unit trust scheme reloc to from s 4 A2000-34
s 5
def
value of the lease ins A2001-55
s
39
exp 30 June 2009 (s
150A)
def variation reloc
from s 4 A2000-34
s 5
exp
30 June 2009 (s 150A)
def Vehicle
Registration Act ins A1999-79
sch
3
reloc from s 4 A2000-34
s 5
sub
A2001-44
amdt
1.1259
def voluntary transfer
ins A2006-42
amdt
3.54
am A2008-28
amdt 3.84; A2019-7
amdt
1.14
def voting share ins
A2006-42
amdt
3.54
exp 30 June 2010 (s
75A)
def wholesale unit trust
scheme ins A2008-31
s 16
om
A2012-35
s
21
def widely held trust
ins A2008-31
s
16
sub A2012-35
Some earlier republications were not numbered. The number in column 1 refers to the publication order.
Since 12 September 2001 every authorised republication has been published in electronic pdf format on the ACT legislation register. A selection of authorised republications have also been published in printed format. These republications are marked with an asterisk (*) in column 1. Electronic and printed versions of an authorised republication are identical.
|
Republication No and date |
Effective |
Last amendment made by |
Republication for |
|---|---|---|---|
|
R0A |
1 Mar
1999– |
– |
new Act and retrospective amendments by A2002-6 |
R0B
13
Feb 2006
1 Mar
2000–
30 June 2000
A2000-5
amendments by A1999-79
,
SL2000-15
,
A2000-5
and A2000-46
and includes retrospective amendments by A2002-6
R0C
13
Feb 2006
6 July
2000–
27 Sept 2000
A2000-34
amendments by A2000-30
and A2000-34
and includes retrospective amendments by A2002-6
R0D
13
Feb 2006
28 Sept
2000–
20 Dec 2000
A2000-46
amendments by A2000-46
and includes retrospective amendments by A2002-6
R1
17 Apr
2001
12 Sept
2001–
4 Oct 2001
A2001-55
amendments by A2000-80
,
A2001-22
,
A2001-40
,
A2001-44
and A2001-55
and includes retrospective amendments by A2002-6
R2
17 Apr
2002
5 Oct
2001–
1 Mar 2002
A2001-55
amendments by A2001-17
and includes retrospective amendments by A2002-6
R3
(RI)
30 Sept 2016
2 Mar
2002–
31 Mar 2002
A2001-55
commenced expiry and includes retrospective amendments by A2002-6
reissue for correction to ch 13 expiry
R4
(RI)
30 Sept 2016
1 Apr
2002–
16 Apr 2002
A2001-55
commenced expiry and includes retrospective amendments by A2002-6
reissue for correction to ch 13 expiry
R5
(RI)
30 Sept 2016
17 Apr
2002–
23 May 2002
A2002-6
amendments by A2002-6
reissue for correction to ch 13 expiry
R6
(RI)
30 Sept 2016
24 May
2002–
30 June 2002
A2002-14
amendments by A2002-14
reissue for correction to ch 13 expiry
R7
(RI)
30 Sept 2016
1 July
2002–
3 Mar 2003
A2002-20
amendments by A2002-20
reissue for correction to ch 13 expiry
R8
(RI)
30 Sept 2016
4 Mar
2003–
30 June 2003
A2003-1
amendments by A2003-1
reissue for correction to ch 13 expiry
R9
(RI)
30 Sept 2016
1 July
2003–
8 Oct 2003
A2003-29
amendments by A2003-29
reissue for correction to ch 13 expiry
R10
(RI)
30 Sept 2016
9 Oct
2003–
21 Dec 2003
A2003-41
amendments by A2003-41
reissue for correction to ch 13 expiry
R10A
30
Sept 2016
22 Dec
2003–
21 Mar 2004
A2003-41
expiry of transitional provisions (ch 13)
R11
22
Mar 2004
22 Mar
2004–
8 Apr 2004
A2004-2
amendments by A2004-2
R12
9 Apr
2004
9 Apr
2004–
31 Aug 2004
A2004-15
amendments by A2004-15
R13
1
Sept 2004
1 Sept
2004–
1 June 2005
A2004-15
amendments by A2004-13
R14
2
June 2005
2 June
2005–
30 June 2005
A2005-20
amendments by A2005-20
R15
1
July 2005
1 July
2005–
23 Nov 2005
A2005-29
amendments by A2005-29
R16
24
Nov 2005
24 Nov
2005–
17 May 2006
A2005-54
amendments by A2005-54
R17
18
May 2006
18 May
2006–
30 June 2006
A2006-19
amendments by A2006-19
R18
1
July 2006
1 July
2006–
30 Aug 2006
A2006-19
amendments by A2006-13
R19
31
Aug 2006
31 Aug
2006–
26 Sept 2006
A2006-32
amendments by A2006-32
R20
27
Sept 2006
27 Sept
2006–
15 Nov 2006
A2006-37
amendments by A2006-37
R21
16
Nov 2006
16 Nov
2006–
28 Nov 2006
A2006-42
amendments by A2006-42
R22*
29
Nov 2006
29 Nov
2006–
11 Apr 2007
A2006-45
amendments by A2006-45
R23
12
Apr 2007
12 Apr
2007–
19 June 2007
A2007-3
amendments by A2007-3
R24
20
June 2007
20 June
2007–
30 June 2007
A2007-21
amendments by A2007-21
R25
1
July 2007
1 July
2007–
2 Oct 2007
A2007-21
commenced expiry
R26
3 Oct
2007
3 Oct
2007–
4 Dec 2007
A2007-29
amendments by A2007-29
R27
5 Dec
2007
5 Dec
2007–
30 Mar 2008
A2007-38
amendments by A2007-38
R28
31
Mar 2008
31 Mar
2008–
18 May 2008
A2007-38
amendments by A2007-25
R29
19
May 2008
19 May
2008–
29 June 2008
A2008-14
amendments by A2008-14
R30
30
June 2008
30 June
2008–
30 June 2008
A2008-17
amendments by A2008-17
R31
1
July 2008
1 July
2008–
25 Aug 2008
A2008-17
amendments by A2008-17
and commenced expiry
R32
26
Aug 2008
26 Aug
2008–
31 Aug 2008
A2008-31
amendments by A2008-28
R33
1
Sept 2008
1 Sept
2008–
2 Sept 2008
A2008-31
amendments by A2008-31
R34
3
Sept 2008
3 Sept
2008–
11 Sept 2008
A2008-34
amendments by A2008-34
R35
12
Sept 2008
12 Sept
2008–
1 Feb 2009
SL2008-38
modifications by SL2008-38
R36
2 Feb
2009
2 Feb
2009–
4 Mar 2009
SL2008-38
amendments by A2008-37
R37
5 Mar
2009
5 Mar
2009–
30 June 2009
A2009-4
amendments by A2009-4
R38
1
July 2009
1 July
2009–
4 July 2009
A2009-16
amendments by A2009-15
and commenced expiry
R39
5
July 2009
5 July
2009–
21 Sept 2009
A2009-16
amendments by A2009-16
R40
22
Sept 2009
22 Sept
2009–
24 Nov 2009
A2009-20
amendments by A2009-20
R41
25
Nov 2009
25 Nov
2009–
16 Dec 2009
A2009-45
amendments by A2009-45
R42
17
Dec 2009
17 Dec
2009–
15 Mar 2010
A2009-49
amendments by A2009-49
R43
16
Mar 2010
16 Mar
2010–
2 June 2010
A2009-49
amendments by A2009-45
R44
3
June 2010
3 June
2010–
30 June 2010
A2010-18
amendments by A2010-18
R45
1
July 2010
1 July
2010–
6 July 2010
A2010-19
amendments by A2010-19
and commenced expiry
R46
7
July 2010
7 July
2010–
1 Sept 2010
A2010-20
amendments by A2010-20
R47
2
Sept 2010
2 Sept
2010–
28 Feb 2011
A2010-20
commenced expiry
R48
1 Mar
2011
1 Mar
2011–
1 July 2011
A2011-3
amendments by A2011-3
R49
2
July 2011
2 July
2011–
17 May 2012
A2011-3
expiry of transitional provisions (ch 14)
R50
18
May 2012
18 May
2012–
4 June 2012
A2012-19
amendments by A2012-19
R51
5
June 2012
5 June
2012–
18 June 2012
A2012-21
amendments by A2012-21
R52
19
June 2012
19 June
2012–
30 June 2012
A2012-36
amendments by A2012-36
R53
1
July 2012
1 July
2012–
10 Sept 2012
A2012-36
amendments by A2012-35
and expiry of transitional provisions (pt 15.1)
R54
11
Sept 2012
11 Sept
2012–
13 June 2013
A2012-40
amendments by A2012-40
R55
14
June 2013
14 June
2013–
30 June 2013
A2013-19
amendments by A2013-19
R56*
1
July 2013
1 July
2013–
31 Aug 2013
A2013-19
expiry of transitional provisions (ch 16)
R57
1
Sept 2013
1 Sept
2013–
6 Nov 2013
A2013-35
retrospective amendments by A2013-35
R58
7 Nov
2013
never effective
A2013-39
(never effective)
amendments by A2013-39
R58
(RI)
7 Nov 2013
7 Nov
2013–
28 Apr 2014
A2013-39
(never effective)
reissued because of High Court decision in relation to A2013-39
R59
29
Apr 2014
29 Apr
2014–
30 June 2014
A2014-12
amendments by A2014-12
R60
1
July 2014
1 July
2014–
1 July 2014
A2014-12
expiry of transitional provisions (pt 15.2)
R61
2
July 2014
2 July
2014–
18 Nov 2014
A2014-12
expiry of transitional provisions (ch 18)
R62
19
Nov 2014
19 Nov
2014–
9 June 2015
A2014-44
amendments by A2014-44
R63
10
June 2015
10 June
2015–
30 June 2015
A2015-15
amendments by A2015-15
R64
1
July 2015
1 July
2015–
24 Nov 2015
A2015-19
amendments by A2015-19
and expiry of transitional provisions (pt 15.3)
R65
25
Nov 2015
25 Nov
2015–
26 Apr 2016
A2015-49
amendments by A2015-48
and A2015-49
R66
27
Apr 2016
27 Apr
2016–
31 Aug 2016
A2016-18
amendments by A2016-18
R67
1
Sept 2016
1 Sept
2016–
30 June 2017
A2016-47
amendments by A2016-47
R68
1
July 2017
1 July
2017–
17 Sept 2017
A2017-11
amendments by A2017-11
R69
18
Sept 2017
18 Sept
2017–
28 Feb 2018
A2017-11
amendments by A2017-1
R70
1
March 2018
1 March
2018–
27 March 2019
A2018-2
amendments by A2018-2
R71
28
March 2019
28 March
2019–
15 Dec 2019
A2019-7
amendments by A2019-7
R72
16
Dec 2019
16 Dec
2019–
19 May 2021
A2019-46
amendments by A2019-46
R73
20
May 2021
20 May
2021–
22 June 2021
A2021-10
amendments by A2021-10
R74
23
June 2021
23 June
2021–
18 Sept 2022
A2021-12
amendments by A2021-12
R75
19
Sept 2022
19 Sept
2022–
30 Sept 2023
A2021-12
expiry of transitional provisions (ch 19)
R76
1 Oct
2022
1 Oct
2022–
26 Nov 2023
A2023-6
amendments by A2023-6
R77
27
Nov 2023
27 Nov
2023–
30 June 2024
A2023-36
amendments by A2023-36
Note Republication 6 was published in
printed format. It has been replaced with republication 6
(RI).
6 Expired transitional or validating provisions
This Act may be affected by transitional or validating provisions that have expired. The expiry does not affect any continuing operation of the provisions (see Legislation Act 2001
, s 88 (1)).
Expired provisions are removed from the republished law when the expiry takes effect and are listed in the amendment history using the abbreviation ‘exp' followed by the date of the expiry.
To find the expired provisions see the version of this Act before the expiry took effect. The ACT legislation register has point-in-time versions of this Act.
©
Australian Capital Territory 2024
A1999-7
Republication No 78
Effective: 1 July 2024
Republication date: 1 July 2024
Last amendment made by A2023-47
About this republication
The republished law
This is a republication of the Duties Act 1999
(including any amendment made under the Legislation Act 2001
, part 11.3 (Editorial changes)) as in force on 1 July 2024
. It also includes any commencement, amendment, repeal or expiry affecting this republished law to 1 July 2024
.
The legislation history and amendment history of the republished law are set out in endnotes 3 and 4.
Kinds of republications
The Parliamentary Counsel's Office prepares 2 kinds of republications of ACT laws (see the ACT legislation register at www.legislation.act.gov.au
):
• authorised republications to which the Legislation Act 2001
applies
• unauthorised republications.
The status of this republication appears on the bottom of each page.
Editorial changes
, part 11.3 authorises the Parliamentary Counsel to make editorial amendments and other changes of a formal nature when preparing a law for republication. Editorial changes do not change the effect of the law, but have effect as if they had been made by an Act commencing on the republication date (see Legislation Act 2001
, s 115 and s 117). The changes are made if the Parliamentary Counsel considers they are desirable to bring the law into line, or more closely into line, with current legislative drafting practice.
This republication includes amendments made under part 11.3 (see endnote 1).
Uncommenced provisions and amendments
If a provision of the republished law has not commenced, the symbol U appears immediately before the provision heading. Any uncommenced amendments that affect this republished law are accessible on the ACT legislation register (www.legislation.act.gov.au
). For more information, see the home page for this law on the register.
Modifications
If a provision of the republished law is affected by a current modification, the symbol M appears immediately before the provision heading. The text of the modifying provision appears in the endnotes. For the legal status of modifications, see the Legislation Act 2001
, section 95.
Penalties
At the republication date, the value of a penalty unit for an offence against this law is $160 for an individual and $810 for a corporation (see Legislation Act 2001
, s 133).
Australian Capital
Territory
Endnotes148
Australian Capital
Territory