{"id":"C1969A00043","name":"Australian Capital Territory Tax (Cheques) Act 1969","slug":"australian-capital-territory-tax-cheques-act-1969","collection":"act","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":"43 of 1969","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":5288,"registerId":"commonwealth-C1969A00043-current","compilationNumber":null,"startDate":"2026-03-30","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title [see Note 1]","content":"#### 1 Short title \\[see Note 1\\]\n\n  This Act may be cited as the Australian Capital Territory Tax (Cheques) Act 1969.","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement [see Note 1]","content":"#### 2 Commencement \\[see Note 1\\]\n\n  This Act shall come into operation on a date to be fixed by Proclamation.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Incorporation","content":"#### 3 Incorporation\n\n  The Australian Capital Territory Taxation (Administration) Act 1969 is incorporated and shall be read as one with this Act.","sortOrder":2},{"sectionNumber":"3A","sectionType":"section","heading":"Termination of tax","content":"#### 3A Termination of tax\n\n  Tax is not imposed on cheque forms supplied or used by a banker on or after the termination day.","sortOrder":3},{"sectionNumber":"4","sectionType":"section","heading":"Imposition of tax","content":"#### 4 Imposition of tax\n\n  Tax is imposed on all cheque forms supplied or used by a banker in pursuance of an authority given to the banker under Division 2 of Part III of the Australian Capital Territory Taxation (Administration) Act 1969.","sortOrder":4},{"sectionNumber":"5","sectionType":"section","heading":"Amount of tax","content":"#### 5 Amount of tax\n\n  The amount of tax is 10 cents for each cheque form so supplied or used.","sortOrder":5}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":936},"content_quality":"ok","complexity_score":1,"rejection_reason":"","scope_assessment":{"changed":false,"description":"The Act remains focused on its original narrow purpose of taxing ACT cheque forms. While Section 3A terminates the tax after a specific date (effectively sunsetting the law), this represents repeal rather than scope expansion. The legislation has not grown beyond its original intent to impose a duty on cheques."},"complexity_factors":["Only 6 operative sections","No defined terms section","Single flat rate (10 cents) with no calculations or exemptions","Only one external cross-reference (to the Administration Act)","No conditional logic or exceptions"],"plain_english_summary":"**What it is:** A 1969 law that imposed a 10 cent tax on every bank cheque in the Australian Capital Territory (ACT).\n\n**How it worked:**\n*   Banks had to pay 10 cents for each cheque form they **supplied** to customers or **used** themselves\n*   The tax was collected under rules set out in a companion law (the *Australian Capital Territory Taxation (Administration) Act 1969*)\n\n**Current status:**\n*   Section 3A ends the tax for any cheques supplied or used after a specific \"termination day\" (not defined in this excerpt, but effectively meaning the tax no longer applies to modern banking)\n*   This is essentially a historical law — it established a cheque duty that has since been abolished\n\n**Why it mattered:** Before electronic payments, this was a small but steady source of revenue for the ACT government, collected via a stamp duty-style mechanism on paper cheques."}},"importantCases":[],"_links":{"self":"/api/acts/australian-capital-territory-tax-cheques-act-1969","history":"/api/acts/australian-capital-territory-tax-cheques-act-1969/history","analysis":"/api/acts/australian-capital-territory-tax-cheques-act-1969/analysis","conflicts":"/api/acts/australian-capital-territory-tax-cheques-act-1969/conflicts","importantCases":"/api/acts/australian-capital-territory-tax-cheques-act-1969/important-cases","documents":"/api/acts/australian-capital-territory-tax-cheques-act-1969/documents"}}