Australian Capital Territory Current Acts

DUTIES ACT 1999 - SECT 229

    (1)     This section applies to an amount of duty payable under this Act, other than chapter 9 (Motor vehicle registration), in relation to a transaction or instrument.

Note     A reference to an Act includes a reference to the statutory instruments made or in force under the Act, including any regulation (see Legislation Act

, s 104).

    (2)     Despite any other provision of this Act, if the amount of duty payable under this Act in relation to a transaction or instrument would, apart from this section, be less than $20, duty under this Act is not payable.

Note     The exemptions from duty provided under this chapter are in addition to the exemptions under the following provisions:

        (a)     pt 2.5 (Exemptions);

        (b)     pt 3.7 (Exemptions—ch 3 transactions);

        (c)     pt 9.2 (Exemptions).