Australian Capital Territory Numbered Acts

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STAMP DUTIES AND TAXES (AMENDMENT) ACT 1990 (NO. 18 OF 1990) - SECT 10

Insertion

10. After section 13 of the Principal Act, the following section is inserted:

“13A. An instrument executed in the Territory or elsewhere, being—

        (a)     an instrument referred to in subsection 17 (1); or

        (b)     an instrument of transfer of a marketable security;

shall not, except in criminal proceedings or proceedings for the purpose of determining a liability to tax, be pleaded or given in evidence or be admitted to be good, useful or available in law or equity for any purpose, unless it has been stamped.”.



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