Australian Capital Territory Numbered Acts

STAMP DUTIES AND TAXES (AMENDMENT) ACT 1990 (NO. 18 OF 1990) - NOTES

NOTE

1. Ordinance No. 39, 1987 as amended by No. 67, 1987; Nos. 55, 56 and 79, 1988; Nos. 7, 21 and 38, 1989.

[Presentation speech made in Assembly on 3 May 1990.]

© Australian Capital Territory 2003

Australian Capital Territory

TABLE OF PROVISIONS

Section

7. Impressed stamps

13A. Admissibility of unstamped instruments

14. Fraudulent use of stamps

17A. Instruments executed outside the Territory

21. Denotation of payment

23. Instruments to be lodged for assessment

24. Credit for duty paid outside the Territory

30. Premiums subject to tax

31. Exempt premiums

47. Stamping instruments of transfer

48. Denotation of payment

Division 1—Sales by licensed vehicle dealers

56A. Taxable sales

56B. Exempt sales

56C. Certificates of exemption

56D. Returns and payment

56E. Endorsements on registration forms

56F. Refunds—exemptions not claimedDivision 2—Registration of vehicles

64A. Taxable acquisitions

64B. Exempt acquisitions

64C. Returns and payment

64D. Tax avoidance schemes

64E. Credit for duty paid

SCHEDULE 7

Australian Capital Territory

Stamp Duties and Taxes (Amendment) Act 1990

No. 18 of 1990

[Notified in ACT Gazette S32: 25 June 1990]