{"id":"a-1999-7","name":"Duties Act 1999","slug":"duties-act-1999","collection":"act","jurisdiction":"act","status":"in_force","isInForce":true,"actNumber":"7 of 1999","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":23442,"registerId":"act-a-1999-7-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"252","sectionType":"section","heading":"Objections 131","content":"252 Objections 131\n252AA Review of decisions by ACAT 133\n252AB Determination of fees 133\n253 Regulation-making power 133\nDictionary 134\n1 About the endnotes 148\n2 Abbreviation key 148\n3 Legislation history 149\n4 Amendment history 160\n5 Earlier republications 209\n6 Expired transitional or validating provisions 217\n\nAn Act to create and charge various duties\n\n","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Name of Act","content":"1 Name of Act\nThis Act is the Duties Act 1999.\n","sortOrder":1},{"sectionNumber":"2A","sectionType":"section","heading":"Dictionary","content":"2A Dictionary\nThe dictionary at the end of this Act is part of this Act.\nNote 1 The dictionary at the end of this Act defines certain terms used in this\nAct, and includes references (signpost definitions) to other terms defined\nelsewhere in this Act or other legislation.\nFor example, the signpost definition ‘Crown lease—see the Land Titles\nAct 1925, dictionary.’ means that the term ‘Crown lease’ is defined in\nthat dictionary and the definition applies to this Act.\nNote 2 A definition in the dictionary applies to the entire Act unless the\ndefinition, or another provision of the Act, provides otherwise or the\ncontrary intention otherwise appears (see Legislation Act, s 155 and s 156\n(1)).\n","sortOrder":2},{"sectionNumber":"2B","sectionType":"section","heading":"Notes","content":"2B Notes\nA note included in this Act is explanatory and is not part of this Act.\nNote See the Legislation Act, s 127 (1), (4) and (5) for the legal status of notes.\n\nPreliminary Chapter 1\n","sortOrder":3},{"sectionNumber":"2C","sectionType":"section","heading":"Offences against Act—application of Criminal Code etc","content":"2C Offences against Act—application of Criminal Code etc\nOther legislation applies in relation to offences against this Act.\nNote 1 Criminal Code\nThe Criminal Code, ch 2 applies to all offences against this Act (see\nCode, pt 2.1).\nThe chapter sets out the general principles of criminal responsibility\n(including burdens of proof and general defences), and defines terms used\nfor offences to which the Code applies (eg conduct, intention,\nrecklessness and strict liability).\nNote 2 Penalty units\nThe Legislation Act, s 133 deals with the meaning of offence penalties\nthat are expressed in penalty units.\n","sortOrder":4},{"sectionNumber":"3","sectionType":"section","heading":"Incorporation of Taxation Administration Act","content":"3 Incorporation of Taxation Administration Act\nThe Taxation Administration Act is incorporated and is to be read as\none with this Act.\n","sortOrder":5},{"sectionNumber":"4","sectionType":"section","heading":"Territory not liable for payment of duty","content":"4 Territory not liable for payment of duty\nThe Territory is not liable to pay duty under this Act.\nNote Prescribed territory entities are not exempt from paying duty (see\nTaxation (Government Business Enterprises) Act 2003, s 9).\n","sortOrder":6},{"sectionNumber":"5","sectionType":"section","heading":"Duty a debt payable to Territory","content":"5 Duty a debt payable to Territory\nA duty payable under this Act is, when a liability to pay the duty is\ncreated, a debt due to the Territory.\n\n","sortOrder":7},{"sectionNumber":"Part 2","sectionType":"part","heading":"Transactions concerning","content":"Chapter 2 Transactions concerning\n","sortOrder":8},{"sectionNumber":"6","sectionType":"section","heading":"Definitions—ch 2","content":"6 Definitions—ch 2\nIn this chapter:\ncancelled—\n(a) means rescinded, annulled or otherwise terminated without\ncompletion; and\n(b) includes abandoned.\ncommercial lease means a lease granted for—\n(a) commercial purposes only; or\n(b) more than 1 purpose including commercial purposes.\ncommercial lease with premium—see section 6A.\ncommercial purposes does not include residential purposes or the\npurposes of primary production.\nExamples—commercial purposes\n• industrial use\n• business use\n• retail use\ndeclaration of trust means any declaration (other than by a will or\ntestamentary instrument) that any identified property vested or to be\nvested in the person making the declaration is or is to be held in trust\nfor the person or people, or the purpose or purposes, mentioned in the\ndeclaration although the beneficial owner of the property, or the\nperson entitled to appoint the property, may not have joined in or\nassented to the declaration.\n\nmarket rent, in relation to a commercial lease, means the rent\n(worked out as at the date the lease was granted) that would be\ncharged by the lessor if the land the subject of the lease was leased by\na willing lessor to a willing lessee—\n(a) dealing with each other at arm’s length; and\n(b) each of whom had acted knowledgeably, sensibly and without\ncompulsion.\npremium, in relation to a commercial lease, means any consideration\n(being the amount of a monetary consideration or the value of a\nnon-monetary consideration) that is paid or agreed to be paid in\nrelation to the lease, other than rent reserved.\nprimary production means—\n(a) production resulting directly from—\n(i) cultivation of land; or\n(ii) keeping animals for their sale, their bodily produce or\nnatural increase; or\n(iii) fishing operations; or\n(iv) forest operations; and\n(b) the manufacture of dairy produce by the person who produced\nthe raw material used in that manufacture.\nrent reserved, in relation to a commercial lease, means—\n(a) the rent paid or payable during the term of the lease that is\nmarket rent; and\n\n(b) any reasonable amount paid or payable for the right to use the\nland under the lease.\nExamples—payments for right to use land under commercial lease\n• rates\n• maintenance and repairs\n• services and utilities\n• legal costs payable by lessee on behalf of lessor in relation to grant of lease\n• insurance premiums\n• car park contributions\n• turnover rent\n• fit-out costs\n• security\n• land rent\n• gardening and landscaping\n• lifts\n• administration\n","sortOrder":9},{"sectionNumber":"6A","sectionType":"section","heading":"Meaning of commercial lease with premium—ch 2","content":"6A Meaning of commercial lease with premium—ch 2\n(1) In this chapter:\ncommercial lease with premium means a commercial lease in\nrelation to which there is a premium that is more than the amount (if\nany) determined by the commissioner.\n(2) A determination is a disallowable instrument.\n","sortOrder":10},{"sectionNumber":"7","sectionType":"section","heading":"Imposition of duty on certain transactions concerning","content":"7 Imposition of duty on certain transactions concerning\n(1) This chapter charges duty on—\n(a) a transfer of dutiable property; and\n(b) the following transactions:\n(i) an agreement for the sale or transfer of dutiable property;\n\n(ii) a declaration of trust over dutiable property;\n(iii) a grant of a Crown lease;\n(iv) a grant of a declared land sublease;\n(v) a grant of a commercial lease with premium.\n(2) A transfer or transaction mentioned in subsection (1) is a dutiable\ntransaction for this Act.\ngrant—\n(a) of a Crown lease over land, includes the grant of a new lease\nfollowing the surrender or determination of the Crown lease\nover land that includes part or all of the land over which the new\nlease is granted; and\n(b) of a declared land sublease, includes the grant of a new land\nsublease following the surrender or determination of the\nsublease over land that includes part or all of the land over which\nthe new sublease is granted.\ntransfer does not include a transaction treated as a transfer by\nchapter 3.\nNote Ch 3 treats certain transactions as transfers (eg, acquiring an interest in a\nlandholder—see s 85 and s 86). Duty may be payable under ch 3 on those\ntransfers. These may involve the vesting of property under a court order,\nwhich would otherwise be a transfer for s (1) (a) or (b) (i) (see dict, def\ntransfer, par (a) (v)).\n","sortOrder":11},{"sectionNumber":"8","sectionType":"section","heading":"Imposition of duty on dutiable transactions that are not","content":"8 Imposition of duty on dutiable transactions that are not\ntransfers\n(1) The duty payable under this chapter on a dutiable transaction\nmentioned in section 7 (1) (b) is payable as if each such dutiable\ntransaction were a transfer of dutiable property.\n\n(2) For the purpose of paying duty under this chapter, in relation to a\ndutiable transaction mentioned in column 2 of an item in table 8:\n(a) the property mentioned in the item, column 3 is taken to be the\nproperty transferred (and a reference in this Act to property\ntransferred includes a reference to such property);\n(b) a person mentioned in the item, column 4 is taken to be the\ntransferee of the dutiable property (and a reference in this Act to\na transferee includes a reference to such a person);\n(c) the transfer of the dutiable property is taken to have happened at\nthe time mentioned in the item, column 5 (and a reference in this\nAct to the time when a transfer occurs includes a reference to\nsuch a time).\nTable 8\ncolumn 1\nitem\ncolumn 2\ndutiable\ntransaction\ncolumn 3\ntransferred\ncolumn 4\ntransferee\ncolumn 5\nwhen transfer\nhappens\n1 agreement for sale\nor transfer\nthe property agreed\nto be sold or\ntransferred\nthe purchaser or\ntransferee\nwhen the\nagreement is\nentered into\n2 declaration of trust the property vested\nor to be vested in\nthe declarant\nthe person\ndeclaring the trust\nwhen the\ndeclaration is\nmade\n3 grant of a Crown\nlease (or declared\nland sublease)\nthe leasehold\ninterest\nthe lessee (or for a\ndeclared land\nsublease, the\nsublessee)\nwhen the lease (or\ndeclared land\nsublease) is\n4 grant of a\ncommercial lease\nwith premium\nthe leasehold\ninterest\nthe lessee when the lease is\n","sortOrder":12},{"sectionNumber":"9","sectionType":"section","heading":"Form of a dutiable transaction","content":"9 Form of a dutiable transaction\nIt is immaterial whether or not a dutiable transaction is effected by an\ninstrument or by any other means, including electronic means.\n\n","sortOrder":13},{"sectionNumber":"10","sectionType":"section","heading":"Dutiable property","content":"10 Dutiable property\n(1) Dutiable property is any of the following:\n(a) land in the ACT;\n(b) a Crown lease;\n(c) a declared land sublease;\n(d) a land use entitlement;\n(e) a commercial lease with premium;\n(f) an interest in a partnership that holds dutiable property\nmentioned elsewhere in this section (a partnership interest);\n(g) goods in the ACT, if the subject of an arrangement that includes\na dutiable transaction over any dutiable property (other than\nintellectual property) elsewhere mentioned in this section, not\nincluding the following:\n(i) goods that are stock-in-trade;\n(ii) material held for use in manufacture;\n(iii) goods under manufacture;\n(iv) goods held or used in connection with land used for\nprimary production;\n(v) livestock;\n(vi) a registered motor vehicle;\n(vii) a ship or vessel;\n(h) an option to purchase land in the ACT or a Crown lease or\ndeclared land sublease over land in the ACT;\n\n(i) an interest in any dutiable property mentioned in paragraphs (a)\nto (h), except to the extent that—\n(i) it is, or is attributable to, an option over dutiable property;\nor\n(ii) it is an interest under a commercial lease or a sublease of a\ncommercial lease, other than a commercial lease with\npremium.\nholds—a partnership holds dutiable property if (but not only if)—\n(a) the partners hold the property for the partnership; or\n(b) the partnership has an indirect interest in the property.\nindirect interest—a partnership has an indirect interest in dutiable\nproperty if—\n(a) through a partnership interest or trust interest there is a\nconnection between the partnership and dutiable property of the\nother partnership or trust; or\n(b) through a series of partnership interests or trust interests, or a\ncombination of any of them, there is a connection between the\npartnership and dutiable property of a partnership in the series.\nintellectual property means––\n(a) a business name, trading name, trade mark, industrial design,\npatent, registered design or copyright; or\n(b) a right to use or exploit—\n(i) a business name, trading name, trade mark or industrial\ndesign; or\n(ii) a thing, system or process that is the subject of a patent,\nregistered design or copyright (or an adaptation or\nmodification of such a thing, system or process).\n\n","sortOrder":14},{"sectionNumber":"11","sectionType":"section","heading":"When does a liability for duty arise?","content":"11 When does a liability for duty arise?\n(1) A liability for duty payable under this chapter arises—\n(a) when a transfer of dutiable property occurs; or\n(b) if a transfer of dutiable property is effected by an instrument—\nwhen the instrument is first executed.\n(2) However, a liability for duty payable under this chapter must not be\npaid until it becomes payable under section 16 (When does duty\nbecome payable?).\n(3) To remove any doubt, the commissioner may assess the liability for\nduty payable under this chapter before the duty becomes payable\nunder section 16.\n","sortOrder":15},{"sectionNumber":"12","sectionType":"section","heading":"Who is liable to pay the duty?","content":"12 Who is liable to pay the duty?\nDuty payable under this chapter is payable by the transferee, unless\nthis chapter requires another person to pay the duty.\n","sortOrder":16},{"sectionNumber":"13","sectionType":"section","heading":"Liability of joint tenants","content":"13 Liability of joint tenants\nFor the purpose of assessing duty payable under this chapter, joint\ntenants of dutiable property are taken to hold the dutiable property as\ntenants in common in equal shares.\n","sortOrder":17},{"sectionNumber":"14","sectionType":"section","heading":"Necessity for written instrument or written statement","content":"14 Necessity for written instrument or written statement\n(1) If a dutiable transaction that is liable to ad valorem duty under this\nchapter is not effected by an instrument, the transferee must make a\nwritten statement.\n(2) The statement must be made within 90 days after the liability arises.\n\n(3) If a dutiable transaction is completed or evidenced by an instrument\nwithin 90 days after the day when the dutiable transaction happens,\nthe requirement to lodge a statement and pay duty in respect of the\nstatement may be satisfied by the lodgment of and payment of duty\non the instrument within 90 days after the day when the dutiable\ntransaction happens.\n","sortOrder":18},{"sectionNumber":"15","sectionType":"section","heading":"Lodging instrument etc with commissioner","content":"15 Lodging instrument etc with commissioner\n(1) A transferee who is liable to pay duty in relation to a dutiable\ntransaction must, within 90 days after the day the liability arises lodge\nwith the commissioner—\n(a) the instrument that effects the dutiable transaction or, if there is\nmore than 1 instrument that effects the transaction, each of them;\nor\n(b) the written statement made in accordance with section 14.\n(2) Subsection (1) does not apply in relation to a dutiable transaction if—\n(a) the registrar-general must tell the commissioner about the\ntransaction under the Land Titles Act 1925, section 178B\n(Registrar-general must give information about certain\ntransactions and instruments to revenue commissioner); or\n(b) an electronic application for assessment of duty in relation to the\ntransaction is lodged with the commissioner by a person\napproved under section 239 (Electronic assessment and payment\nof duty) within the 90-day period.\n(3) If an agreement for the sale or transfer of dutiable property is\ncancelled to give effect to a subsale, the purchaser or transferee must,\nwithin 14 days after the date the agreement is cancelled (or any longer\ntime determined by the commissioner), lodge with the commissioner\nthe instrument effecting the cancelled agreement.\n(4) A determination is a notifiable instrument.\n\n","sortOrder":19},{"sectionNumber":"16","sectionType":"section","heading":"When does duty become payable?","content":"16 When does duty become payable?\n(1) The duty payable under this chapter in relation to a dutiable\ntransaction mentioned in column 2 of an item in table 16 becomes\npayable at the time mentioned in the item, column 3.\nTable 16\ncolumn 1\nitem\ncolumn 2\ndutiable transaction\ncolumn 3\nwhen duty becomes payable\ncolumn 4\nperiod within which\nduty must be paid\n1 transfer of dutiable\nproperty, other than\nmentioned in\ns 10 (1) (h)\nwhen the transfer is registered\nwith the registrar-general\n2 transfer of dutiable\nproperty mentioned\nin s 10 (1) (h)\nwhen the option to purchase is\n90 days\n3 agreement for sale or\ntransfer\nwhen the transfer is registered\nwith the registrar-general after\nthe agreement is completed\n4 declaration of trust when the declaration is made 90 days\n5 grant of a Crown\nlease (or declared\nland sublease)\nwhen the lease (or sublease) is\nregistered with the registrar-\ngeneral\n6 grant of a commercial\nlease with premium\nwhen the lease is granted 90 days\n7 cancelled agreement\nfor which duty is\npayable under s 50\nwhen the cancelled agreement\nis lodged with the\ncommissioner under s 15 (3)\nNote Liability for duty payable under pt 3.2 arises when a relevant acquisition is made (see\ns 85). Duty must be paid within 90 days after the relevant acquisition is made (see s 88).\n\n(2) A tax default does not happen for the Taxation Administration Act if\nduty payable under this chapter in relation to a dutiable transaction\nmentioned in column 2 of an item in table 16 is paid within the period\nmentioned in column 4 of the item, or any longer time determined by\nthe commissioner, after the duty becomes payable.\n(3) A determination is a notifiable instrument.\n","sortOrder":20},{"sectionNumber":"17","sectionType":"section","heading":"No double duty","content":"17 No double duty\n(1) If a dutiable transaction is effected by more than 1 instrument, duty\nunder this chapter—\n(a) is payable in relation to the first executed instrument effecting\nthe transaction; but\n(b) is not payable in relation to the other instruments.\n(2) Duty under this chapter is not payable in relation to a transfer of\ndutiable property made in conformity with an agreement for the sale\nor transfer of the property.\n(3) Subsection (4) applies if—\n(a) a transfer of dutiable property is not made in conformity with an\nagreement for the sale or transfer of the property; and\n(b) the transfer would be in conformity with the agreement if the\ntransferee was the purchaser under the agreement; and\n(c) the purchaser under the agreement and the transferee under the\ntransfer were related people at the time the agreement was\nentered into.\n(4) Duty under this chapter—\n(a) is payable in relation to the agreement for the sale or transfer of\nthe dutiable property; but\n(b) is not payable in relation to the transfer of the dutiable property.\n\n(5) Duty under this chapter is not payable in relation to a transfer to a\ntrustee of dutiable property subject to a declaration of trust if ad\nvalorem duty has been paid on the declaration of trust in relation to\nthe same dutiable property.\n(6) Duty under this chapter is not payable in relation to a declaration of\ntrust that declares the same trusts as those on and subject to which the\nsame dutiable property was transferred to the person declaring the\ntrust if ad valorem duty has been paid on the transfer.\n(7) A dutiable transaction in respect of an interest in a landholder\nconferring a land use entitlement is taken to be a dutiable transaction\nin respect of the land use entitlement only and, if duty has been paid\non the dutiable transaction in accordance with a law of another\nAustralian jurisdiction, the duty payable under this chapter on the\ndutiable transaction is to be reduced by the amount of the duty so\npaid.\n(8) This section does not apply to a personal relationship financial\nagreement if—\n(a) the agreement provides for a transfer of dutiable property; and\n(b) the transfer is not exempt from duty under any of the following:\n(i) section 232G (Transactions under Family Law Act 1975\n(Cwlth), s 90B, s 90C or s 90D financial agreements);\n(ii) section 232H (Transactions under Family Law Act 1975\n(Cwlth), pt 8AB financial agreements);\n(iii) section 232I (Transactions under Domestic Relationships\nAct 1994, s 33 (1) (d)).\n(9) In this section:\npersonal relationship financial agreement means—\n(a) a financial agreement made under the Family Law Act 1975\n(Cwlth), section 90B, section 90C or section 90D that is binding\non the parties under that Act; or\n\n(b) a part 8AB financial agreement made under the Family Law\nAct 1975 (Cwlth), section 90UB, section 90UC or section 90UD\nthat is binding on the parties under that Act; or\n(c) a domestic relationship agreement or termination agreement\nrelated person—see section 77A (3).\n","sortOrder":21},{"sectionNumber":"18","sectionType":"section","heading":"Rate of duty","content":"18 Rate of duty\nDuty is payable on the dutiable value of the dutiable property subject\nto the dutiable transaction at the relevant rate set out in part 2.3.\nNote Exemptions from duty payable under this chapter are dealt with in pt 2.5.\n\n","sortOrder":22},{"sectionNumber":"20","sectionType":"section","heading":"What is the dutiable value of dutiable property?","content":"20 What is the dutiable value of dutiable property?\n(1) The dutiable value of dutiable property that is subject to a dutiable\ntransaction is the greater of—\n(a) the consideration (if any) for the dutiable transaction (being the\namount of a monetary consideration or the value of a\nnon-monetary consideration); and\n(b) whichever of the following applies:\n(i) for a land rent lease—the amount that would be the\nunencumbered value of the lease if it were a Crown lease\nthat is not a land rent lease;\n(ii) for any other dutiable property—the unencumbered value\nof the dutiable property.\n(2) The dutiable value of a dutiable transaction that is the transfer of a\ncommercial lease with premium is the amount of the premium.\n(3) However, if the lease is granted for more than 1 purpose including\ncommercial purposes, the dutiable value is worked out as follows:\nPxDV\nDV means the dutiable value mentioned in subsection (2).\nP means the percentage of the land the subject of the lease,\ndetermined by the commissioner, that is used for commercial\npurposes.\n(5) The dutiable value of a partnership interest mentioned in section 28\nis to be determined in accordance with that section.\nland rent lease—see the Land Rent Act 2008, dictionary.\n\n","sortOrder":23},{"sectionNumber":"21","sectionType":"section","heading":"What is the consideration for the transfer of dutiable","content":"21 What is the consideration for the transfer of dutiable\nproperty?\n(1) The consideration for the transfer of dutiable property is taken to\ninclude the amount or value of all encumbrances, whether certain or\ncontingent, subject to which the dutiable property is transferred.\n(2) The consideration for the transfer of the interest of a transferee under\nan uncompleted agreement for the sale or transfer of dutiable property\nis taken to include the balance of the amount or value of the\nconsideration that would be required from the transferee under the\nagreement to complete it in accordance with its terms.\n(3) If a Crown lease, or declared land sublease, is granted subject to a\nrequirement that the lessee, or sublessee, carry out, or cause to be\ncarried out, works on land other than the land the subject of the lease,\nor sublease, the cost of carrying out the works is taken to form part of\nthe consideration for the lease or sublease.\n(4) If a Crown lease is granted—\n(a) for an initial term; and\n(b) subject to a right provided by the lease for the lessee to be\ngranted a further term (whether or not the exercise of that right\nis subject to conditions);\nthe lease is taken to be granted for a term equal to the aggregate of\nthe initial term and the further term, up to a maximum of 99 years,\nand the consideration for the lease is taken to be the aggregate of—\n(c) any lump sum paid for the grant of the lease; and\n(d) any lump sum payable for renewal of the lease; and\n(e) the rent payable under the lease during the term for which it is\ntaken to have been granted; and\n(f) any costs that are taken to form part of the consideration under\nsubsection (3).\n\n","sortOrder":24},{"sectionNumber":"22","sectionType":"section","heading":"What is the unencumbered value of dutiable property?","content":"22 What is the unencumbered value of dutiable property?\n(1) The unencumbered value of dutiable property is the value of the\nproperty determined without regard to any encumbrance to which the\nproperty is subject.\n(2) If, before land is transferred to a transferee, the transferee has made\nimprovements to the land, the unencumbered value of the land is to\nbe determined as if those improvements had not been made.\n(3) The unencumbered value of a Crown lease at the time it is granted\nis, for this chapter, taken to be the amount determined by the granting\nbody to be that value.\n(4) However, if the commissioner is not satisfied with the amount\ndetermined by the granting body of a Crown lease to be the\nunencumbered value of the lease, the commissioner may—\n(a) have the Crown lease valued as at the time it was granted; and\n(b) determine the unencumbered value of the lease in accordance\nwith the valuation.\n(5) If the granting body of a Crown lease did not determine the value of\nthe lease at the time it was granted, the commissioner may—\n(a) have the Crown lease valued as at the time it was granted; and\n(b) determine the unencumbered value of the lease in accordance\nwith the valuation.\n(6) In determining the unencumbered value of a Crown lease at the time\nit is or was granted, the granting body or a person making a valuation\nof the lease under subsection (4) (a) or (5) (a) must assume—\n(a) that the consideration for the lease is or was to be paid as a lump\nsum; and\n(b) that the lessee is not obliged by the lease to carry out any works,\nor to cause any works to be carried out, on the land leased or\nelsewhere.\n\n(7) The commissioner may recover from the lessee under a Crown\nlease—\n(a) the cost of getting a valuation under subsection (4) if the value\nof the Crown lease shown by the valuation was more than the\nvalue of the lease determined by the granting authority; or\n(b) the cost of getting a valuation under subsection (5).\n(8) In this section:\ngrant, of a Crown lease over a parcel of land, includes the grant of a\nsecond or subsequent lease over the same parcel.\ngranting body, in relation to a Crown lease, means the administrative\nunit or other entity responsible for arranging the grant.\n","sortOrder":25},{"sectionNumber":"23","sectionType":"section","heading":"Arrangements that reduce dutiable value","content":"23 Arrangements that reduce dutiable value\nIf any arrangement affecting the dutiable value of dutiable property\nthat was entered into within 12 months before a dutiable transaction\nwas brought about by any person with the intention of reducing the\ndutiable value of the dutiable property, the commissioner may—\n(a) cause a valuation of the dutiable property to be made; and\n(b) direct the valuer to disregard the arrangement for the purposes\nof the valuation; and\n(c) assess duty on the basis of the valuation carried out in\naccordance with the direction.\n","sortOrder":26},{"sectionNumber":"24","sectionType":"section","heading":"Aggregation of dutiable transactions","content":"24 Aggregation of dutiable transactions\n(1) Dutiable transactions relating to separate items of dutiable property,\nor separate parts of, or interests in, dutiable property are to be\naggregated and treated as a single dutiable transaction if—\n(a) they occur within 12 months; and\n\n(b) the transferee is the same or the transferees are associated\npeople; and\n(c) the dutiable transactions together form, evidence, give effect to\nor arise from what is, substantially, 1 arrangement relating to all\nof the items or parts of, or interests in, the dutiable property.\n(2) Dutiable transactions are not to be aggregated under this section if the\ncommissioner is satisfied—\n(a) that the transactions are for the purpose of acquiring 2 or more\nblocks of land in the same subdivision for the purpose of\ndeveloping the blocks for resale; or\n(b) that the transactions are for the purpose of purchasing 2 or more\nunits in the same units plan under the Unit Titles Act 2001 for\nthe purpose of investment; or\n(c) that the transactions are for the purpose of acquiring 2 or more\nparcels of shares in a company or 2 or more parcels of units in a\nunits trust scheme which parcels either alone or together with a\nlease or licence give an entitlement to occupy 2 or more areas\nthat are on a single parcel of land; or\n(d) that it would not be just and reasonable for the transactions to be\nso aggregated.\n(3) The dutiable value of aggregated dutiable property is the sum of the\ndutiable values of the items or parts of, or the interests in, the dutiable\nproperty as at the time when each dutiable transaction occurs.\n(4) The amount of duty payable in accordance with this section is to be\nreduced by the amount of any ad valorem duty paid on a prior dutiable\ntransaction that is, or prior dutiable transactions that are, aggregated\nin accordance with this section.\n(5) Duty may be apportioned to the instruments effecting or evidencing\nthe dutiable transactions, or may be payable in accordance with\nsection 17 (1), as determined by the commissioner.\n\n","sortOrder":27},{"sectionNumber":"25","sectionType":"section","heading":"Value of goods in certain transactions also involving","content":"25 Value of goods in certain transactions also involving\nother property\nThe commissioner, if satisfied that it would not be just and reasonable\nin the circumstances to charge duty on the dutiable value of all the\ndutiable property in a dutiable transaction involving goods and other\nproperty, may disregard the value of the goods, or any of them, in\ndetermining the dutiable value of the property involved.\n","sortOrder":28},{"sectionNumber":"26","sectionType":"section","heading":"Apportionment—dutiable property and other property","content":"26 Apportionment—dutiable property and other property\n(1) If a dutiable transaction relates to dutiable property and property that\nis not dutiable property, duty is payable under this chapter in relation\nto the dutiable transaction only to the extent that it relates to dutiable\nproperty.\n(2) If a dutiable transaction relates to different types of dutiable property\nfor which different rates of duty are payable under this chapter, duty\nis payable under this chapter in relation to the dutiable transaction as\nif a separate dutiable transaction had occurred in relation to each such\ntype of dutiable property.\n","sortOrder":29},{"sectionNumber":"28","sectionType":"section","heading":"Partnership interests","content":"28 Partnership interests\nThe dutiable value of a partnership interest (DV) is to be determined\nin accordance with the following formula:\nDV = A × X\nY\nA means the value of the partnership interest, or so much of the\nconsideration for the dutiable transaction as relates to the partnership\ninterest, whichever is the greater.\nX means the unencumbered value of all dutiable property of the\npartnership.\nY means the unencumbered value of all assets of the partnership.\n\n","sortOrder":30},{"sectionNumber":"29","sectionType":"section","heading":"Partitions","content":"29 Partitions\n(1) For this section, a partition occurs when property (some or all of\nwhich is dutiable property) that is held by people jointly (as joint\ntenants or tenants in common) and beneficially is transferred or\nagreed to be transferred to 1 or more of those people.\n(2) For this section, section 15 and section 17, a partition is taken to be a\nsingle dutiable transaction.\n(3) The dutiable value of a partition (DV) is to be determined in\naccordance with the following formula:\nDV = A × X\nY\nA means the sum of the amounts by which the unencumbered value\nof the property transferred or agreed to be transferred to a person\nexceeds the unencumbered value of the interest held by the person in\nthat property immediately before the partition, or the sum of any\nconsideration for the partition paid by any of the parties, whichever\nis the greater.\nX means the unencumbered value of all dutiable property the subject\nof the partition.\nY means the unencumbered value of all property the subject of the\npartition.\n(4) Duty payable under this section is payable by the people making the\npartition or any 1 or more of them.\n","sortOrder":31},{"sectionNumber":"30","sectionType":"section","heading":"Effect of alteration in purchase price","content":"30 Effect of alteration in purchase price\n(1) If after an agreement for the sale or transfer of dutiable property is\nentered into and before the property is transferred—\n(a) the consideration under the agreement is reduced and the\nreduced consideration is not less than the unencumbered value\nof the dutiable property when the consideration was reduced; or\n\n(b) the consideration under the agreement is reduced because the\nparties have agreed not to transfer some of the dutiable property\npreviously agreed to be transferred and the reduced\nconsideration is not less than the unencumbered value of the\ndutiable property that remained to be transferred when the\nconsideration was reduced; or\n(c) the consideration under the agreement is increased and the\ndutiable value when the consideration was increased is greater\nthan the dutiable value when the agreement was entered into;\nthe commissioner must assess or reassess the liability to duty of the\nagreement in accordance with the change in the consideration.\n(2) The liability to pay additional duty arising from an increase in the\nconsideration occurs on the day when the consideration is agreed to\nbe increased.\n\nRates of duty Part 2.3\n","sortOrder":32},{"sectionNumber":"31","sectionType":"section","heading":"General rate","content":"31 General rate\nExcept as provided by this chapter, duty at the determined rate is\npayable on a dutiable transaction.\n","sortOrder":33},{"sectionNumber":"33","sectionType":"section","heading":"Certain business assets","content":"33 Certain business assets\n(1) Duty is payable at the determined rate on a dutiable transaction so far\nas it is in relation to—\n(a) a partnership interest so far as it is not—\n(i) an interest in property mentioned in section 10 (1) (a), (b)\nor (d); or\n(ii) an interest in property mentioned in section 10 (1) (i) that\nis dutiable property mentioned in section 10 (1) (a), (b)\nor (d); or\n(b) an interest in property mentioned in section 10 (1) (i), other than\nan interest in dutiable property mentioned in section 10 (1) (a),\n(b), or (d).\n(2) The proportion of the dutiable value of a partnership interest for\nwhich duty is payable under subsection (1) (a) is—\n(a) if no interest in property of a kind mentioned in\nsubsection (1) (a) (i) or (ii) is transferred as a result of the\ntransfer of the partnership interest—the whole of the value of\nthe partnership interest; or\n\n(b) if an interest in property of a kind mentioned in either of those\nsubparagraphs is transferred as a result of the transfer of the\npartnership interest—the proportion of the value of the\npartnership interest that is equal to the proportion of so much of\nthe unencumbered value of all the dutiable assets of the\npartnership as is not constituted by the unencumbered value of\nthe dutiable assets of the partnership that are property of a kind\nmentioned in either of those subparagraphs.\n\nSpecial provisions Part 2.4\n","sortOrder":34},{"sectionNumber":"50","sectionType":"section","heading":"Cancelled agreements","content":"50 Cancelled agreements\nDuty under this chapter is payable in relation to an agreement for the\nsale or transfer of dutiable property that is cancelled only if the\nagreement was cancelled to give effect to a subsale.\n","sortOrder":35},{"sectionNumber":"50A","sectionType":"section","heading":"Cancelled transfer of dutiable property","content":"50A Cancelled transfer of dutiable property\n(1) Duty under this chapter is not payable in relation to a transfer of\ndutiable property by instrument if the commissioner is satisfied that—\n(a) the transfer instrument is cancelled and the dutiable property is\nnot transferred to the transferee; and\n(b) the transfer was not cancelled to give effect to a subsale.\n(2) The commissioner must reassess and refund duty paid on a transfer\nof dutiable property if—\n(a) duty under this chapter is not payable in relation to the transfer\nbecause of this section; and\n(b) an application for a refund is made within 5 years after the initial\nassessment.\n(3) The transfer instrument must be surrendered to the commissioner\nunless the commissioner dispenses with that requirement.\n","sortOrder":36},{"sectionNumber":"51","sectionType":"section","heading":"Grant of certain Crown leases on surrender of","content":"51 Grant of certain Crown leases on surrender of\ndevelopment leases\n(1) Duty under this chapter is not payable on the grant of a Crown lease\n(the new lease) on the surrender of a development lease if—\n(a) the new lease is granted to the person who was the lessee under\nthe development lease at the time of its surrender; and\n\n(b) the whole of the land comprised in the new lease is land that was\ncomprised in the development lease.\n(2) If—\n(a) a Crown lease (the new lease) is granted on the surrender of a\ndevelopment lease; and\n(b) the new lease is granted to the person who was the lessee under\nthe development lease at the time of its surrender; and\n(c) only part of the land comprised in the new lease is land that was\ncomprised in the development lease;\nthe duty payable on the new lease is the amount of duty that would\nhave been payable on the new lease under part 2.3 less the amount of\nduty that would have been payable under part 2.3 on the grant of a\nCrown lease over the land that was comprised in the development\nlease, if the Crown lease had been granted on the same terms as the\nnew lease.\n(3) This section applies to a declared land sublease as if it were a Crown\ndevelopment lease means a Crown lease or declared land sublease\nthat is expressed to be granted for the purpose of developing the land\ncomprised in the lease or sublease for subdivision and resale.\n","sortOrder":37},{"sectionNumber":"52","sectionType":"section","heading":"Refund if Crown lease surrendered","content":"52 Refund if Crown lease surrendered\n(a) an amount of duty has been paid on a grant of a Crown lease;\nand\n(b) the lease is surrendered or terminated; and\n\nSpecial provisions Part 2.4\n(c) part or all of the amount paid in relation to the grant of the lease\nis refunded under the Planning Act 2023, section 364 (Refund\non lease surrender or termination).\n(2) An amount calculated in accordance with the following formula must\nbe refunded to the person who paid the duty:\nD × R\nP\n(3) In subsection (2):\nD means the amount of duty.\nR means the amount that would be refundable under the Planning\nAct 2023, section 364 if no deduction were made for administrative\nexpenses.\nP means the amount paid for the grant of the lease.\n(4) However, a refund of duty is payable to a person only if the person\napplies to the commissioner for the refund.\n(5) An application for a refund of duty must—\n(a) be in writing; and\n(b) be made not later than 1 year after the refund mentioned in\nsubsection (1) (c) is made; and\n(c) contain the information the commissioner requires to allow the\namount of the refund to be worked out.\n(6) This section applies to a declared land sublease as if—\n(a) it were a Crown lease; and\n(b) any amount paid to the sublessee by the sublessor under the\nterms of the sublease because of the surrender or termination of\nthe sublease were an amount refunded under the Planning\nAct 2023, section 364.\n\n","sortOrder":38},{"sectionNumber":"53","sectionType":"section","heading":"Transfers arising from mortgages of land","content":"53 Transfers arising from mortgages of land\n(1) The mortgagor and the mortgagee are jointly and severally liable to\npay the duty payable on a transfer by way of mortgage of dutiable\nproperty that is territory land.\n(2) If the commissioner is satisfied that—\n(a) duty has been paid in accordance with this section on a transfer\nof dutiable property to which this section applies; and\n(b) the dutiable property has been re-transferred to the mortgagor\n(or a person to whom the land has been transmitted by death or\nbankruptcy) and the mortgagor (or person) is the registered\nproprietor of the land;\nthe commissioner must refund the ad valorem duty paid on the\n\n","sortOrder":39},{"sectionNumber":"54","sectionType":"section","heading":"Change in trustees","content":"54 Change in trustees\n(1) In this section:\nnew trustee means a trustee appointed in substitution for a trustee or\na trustee appointed in addition to a trustee or trustees.\n(2) Duty under this chapter is not payable in relation to a transfer of\ndutiable property to a person as a consequence of the retirement of a\ntrustee or the appointment of a new trustee, if the commissioner is\nsatisfied that, as the case may be—\n(a) except for a responsible entity of a managed investment\nscheme—none of the continuing trustees remaining after the\nretirement of a trustee is or can become a beneficiary under the\ntrust; and\n(b) except for a responsible entity of a managed investment\nscheme—none of the trustees of the trust after the appointment\nof a new trustee is or can become a beneficiary under the trust;\nand\n(c) except if a responsible entity of a managed investment scheme\nacquires a beneficial interest in the managed investment scheme\nsolely as a consequence of its appointment as the responsible\nentity—the transfer is not part of a scheme for conferring an\ninterest, in relation to the trust property, on a new trustee or any\nother person, whether as a beneficiary or otherwise, to the\ndetriment of the beneficial interest or potential beneficial\ninterest of any person; and\n\n(d) the transfer is not made in connection with a tax avoidance\nscheme;\nand, if the commissioner is not so satisfied, the same duty is payable\nin relation to the transfer as a transfer to a beneficiary under and in\nconformity with the trusts subject to which the property is held.\n(3) Duty under this chapter is not payable in relation to a transfer of\ndutiable property to a responsible entity if the commissioner is\nsatisfied that the transfer is necessary to enable an undertaking that\nexisted before 1 July 1998 to become a registered scheme.\n(4) Duty under this chapter is also not payable in relation to a transfer of\ndutiable property to a person as a consequence of the retirement of a\ntrustee or the appointment of a new trustee for a self managed\nsuperannuation fund within the meaning of the Superannuation\nIndustry (Supervision) Act 1993 (Cwlth).\n","sortOrder":40},{"sectionNumber":"55","sectionType":"section","heading":"Transfer to custodian of managed investment scheme","content":"55 Transfer to custodian of managed investment scheme\nDuty under this chapter is not payable in relation to a transfer of\ndutiable property if the commissioner is satisfied that the transfer is—\n(a) from a responsible entity of a managed investment scheme or a\ntrustee of the responsible entity; and\n(b) to a custodian or agent of the responsible entity.\n","sortOrder":41},{"sectionNumber":"55A","sectionType":"section","heading":"Transfers in relation to managed investment schemes","content":"55A Transfers in relation to managed investment schemes\nDuty under this chapter is not payable in relation to a transfer of\ndutiable property if the commissioner is satisfied that the transfer is—\n(a) from the responsible entity of a managed investment scheme to\na custodian or agent of the responsible entity as custodian or\nagent of the scheme; or\n(b) from a custodian or agent of the responsible entity of a managed\ninvestment scheme as custodian or agent of the scheme to the\nresponsible entity.\n\n","sortOrder":42},{"sectionNumber":"55B","sectionType":"section","heading":"Transfers in relation to registered schemes","content":"55B Transfers in relation to registered schemes\n(1) Duty under this chapter is not payable in relation to a transfer of\ndutiable property if the commissioner is satisfied that the transfer is\nby a trustee of a registered scheme to a custodian or agent of the\nresponsible entity of the scheme as custodian or agent of the scheme.\n(2) However, subsection (1) only applies if the commissioner is satisfied\nthat—\n(a) before 1 July 1998 the scheme was a prescribed interest scheme;\nand\n(b) when the scheme became a registered scheme the trustee held\nthe dutiable property as a trustee of the scheme.\n","sortOrder":43},{"sectionNumber":"56","sectionType":"section","heading":"Property vested in apparent purchaser","content":"56 Property vested in apparent purchaser\n(1) Duty under this chapter is not payable in relation to—\n(a) a declaration of trust made by an apparent purchaser in relation\nto identified dutiable property if the commissioner is satisfied—\n(i) that the property is vested in the apparent purchaser on trust\nfor the real purchaser who provided the money for the\npurchase of the dutiable property; or\n(ii) that—\n(A) the property is to be vested in the apparent purchaser\non trust for the real purchaser; and\n(B) the money for the purchase of the dutiable property\nhas been or will be provided by the real purchaser; or\n(b) a transfer of dutiable property from an apparent purchaser to the\nreal purchaser if the commissioner is satisfied that the dutiable\nproperty is vested in an apparent purchaser on trust for the real\npurchaser who provided the money for the purchase of the\ndutiable property.\n\npurchase includes an allotment.\n","sortOrder":44},{"sectionNumber":"57","sectionType":"section","heading":"Transfers back from trustee","content":"57 Transfers back from trustee\n(1) If—\n(a) dutiable property that was transferred to a person to be held by\nthat person as trustee for the transferor is transferred back to the\ntransferor by the trustee for no consideration; and\n(b) no person other than the transferor has had a beneficial interest\nin the dutiable property (other than the trustee’s right of\nindemnity) between its transfer to the trustee and its transfer\nback to the transferor;\nduty under this chapter is not payable in relation to the transfer of the\ndutiable property back to the transferor.\n(2) If duty is not payable under subsection (1) on the transfer of dutiable\nproperty back from the trustee to the transferor—\n(a) duty is not payable in relation to the initial transfer from the\ntransferor to the trustee; and\n(b) the commissioner must reassess the initial transfer and refund\nany duty paid on application for a refund made within 5 years\nafter the initial assessment, or 12 months after the transfer back\nto the transferor, whichever is later.\ntrustee includes a trustee appointed in substitution for a trustee or a\ntrustee appointed in addition to a trustee or trustees.\n","sortOrder":45},{"sectionNumber":"58","sectionType":"section","heading":"Property passing to beneficiaries","content":"58 Property passing to beneficiaries\n(1) Duty under this chapter is not payable in relation to a transfer for no\nconsideration of dutiable property to a beneficiary made under and in\nconformity with the trusts contained in a declaration of trust.\n\n(2) However, subsection (1) applies—\n(a) only to the extent that the property being transferred is property\nthat the commissioner is satisfied is—\n(i) wholly or substantially the same as the dutiable property\nthe subject of the declaration and that—\n(A) duty payable under this Act has been paid in relation\nto the declaration of trust over that property; or\n(B) duty is not payable under this Act in relation to the\ndeclaration of trust; or\n(ii) dutiable property representing the proceeds of\nreinvestment of property mentioned in paragraph (a); or\n(iii) property to which both paragraphs (a) and (b) apply; and\n(b) only if the commissioner is satisfied that the transferee was a\nbeneficiary when the liability for duty in relation to the\ndeclaration of trust arose.\n","sortOrder":46},{"sectionNumber":"60","sectionType":"section","heading":"Declaration of trust relating to managed investment","content":"60 Declaration of trust relating to managed investment\nscheme\nDuty under this chapter is not payable in relation to a declaration of\ntrust if the commissioner is satisfied that the declaration is made—\n(a) by a trustee in relation to dutiable property that, immediately\nbefore the trust is declared, is held by the trustee as trustee of the\nresponsible entity of a managed investment scheme; and\n(b) for the purpose of holding the dutiable property on trust for the\nresponsible entity of the managed investment scheme.\n\n","sortOrder":47},{"sectionNumber":"62","sectionType":"section","heading":"Transfer of property from one superannuation fund to","content":"62 Transfer of property from one superannuation fund to\nanother\n(1) This section applies to the transfer of dutiable property from one\nsuperannuation fund to another for no consideration if the\n(a) the transfer is made from a complying superannuation fund or\nfrom a fund that was a complying superannuation fund within\nthe 12 month period before the transfer was made; and\n(b) the transfer is made to a complying superannuation fund or to a\nsuperannuation fund that, in the opinion of the trustees, will be\na complying superannuation fund within 12 months after the\ntransfer is made; and\n(c) the transfer occurs in connection with a person’s ceasing to be a\nmember of, or otherwise ceasing to be entitled to benefits in\nrespect of, the fund from which the dutiable property is\ntransferred and the person’s becoming a member of, or\notherwise becoming entitled to benefits in respect of, the fund to\nwhich the dutiable property is transferred.\n(2) Duty under this chapter is not payable in relation to a transfer to which\nthis section applies.\n","sortOrder":48},{"sectionNumber":"63","sectionType":"section","heading":"Transfers between trustees and custodians of","content":"63 Transfers between trustees and custodians of\nsuperannuation funds or trusts\n(1) Duty under this chapter is not payable in relation to the following\ntransactions:\n(a) a transfer of, or an agreement to transfer, dutiable property from\na trustee of a relevant fund or trust to a custodian of the trustee\nof the fund or trust, if the commissioner is satisfied that there is\nno change in the beneficial ownership of the property;\n\nSuperannuation Division 2.5.2\n(b) a transfer of, or an agreement to transfer, dutiable property from\na custodian of a trustee of a relevant fund or trust to a trustee of\nthe fund or trust, if the commissioner is satisfied that there is no\nchange in the beneficial ownership of the property;\n(c) a transfer of, or an agreement to transfer, dutiable property from\na custodian of a trustee of a relevant fund or trust to another\ncustodian of the trustee of the fund or trust, if the commissioner\nis satisfied that there is no change in the beneficial ownership of\nthe property.\npooled superannuation trust means an entity that is a pooled\nsuperannuation trust under the Superannuation Industry\n(Supervision) Act 1993 (Cwlth), section 44.\nrelevant fund or trust, in relation to the transfer of dutiable property,\nmeans—\n(a) a complying superannuation fund; or\n(b) a pooled superannuation trust; or\n(c) a fund or trust that, in the trustees’ opinion, will be a complying\nsuperannuation fund or a pooled superannuation trust within\n12 months after the day the transfer takes effect.\n\n","sortOrder":49},{"sectionNumber":"64","sectionType":"section","heading":"Meaning of financial institution—div 2.5.2A","content":"64 Meaning of financial institution—div 2.5.2A\nfinancial institution means—\n(a) an authorised deposit-taking institution; or\n(b) a co-operative under the Co-operatives National Law (ACT); or\n(c) a body prescribed by regulation.\nNote The Co-operatives National Law (ACT) Act 2017, s 7 applies the\nCo-operatives National Law set out in the Co-operatives (Adoption of\nNational Law) Act 2012 (NSW), appendix as if it were an ACT law called\nthe Co-operatives National Law (ACT).\n","sortOrder":50},{"sectionNumber":"64A","sectionType":"section","heading":"Land transferred to financial institution and individual","content":"64A Land transferred to financial institution and individual\nthen leased and transferred to individual\n(a) a person transfers land in the ACT to the individual and the\nfinancial institution as co-owners (the first transfer); and\n(b) at the time of the first transfer, the financial institution leases the\nland to the individual for a fixed period; and\n(c) the financial institution transfers the land to the individual\n(the second transfer) at the end of—\n(i) the fixed period; or\n(ii) another period agreed by the financial institution and the\nindividual.\n(2) Duty under this chapter is not payable in relation to the second\n\nAlternative finance transactions Division 2.5.2A\n","sortOrder":51},{"sectionNumber":"64B","sectionType":"section","heading":"Land transferred to financial institution then transferred","content":"64B Land transferred to financial institution then transferred\nto individual\n(a) the individual, acting as an agent for the financial institution,\nenters into a contract of sale for land in the ACT with another\nperson; and\n(b) the other person transfers the land to the financial institution\nunder the contract (the first transfer); and\n(c) at the time of the first transfer, the individual enters into a\ncontract of sale for the land with the financial institution; and\n(d) the financial institution transfers the land to the individual under\nthe contract mentioned in paragraph (c) (the second transfer).\n(2) Duty under this chapter is not payable in relation to the second\n","sortOrder":52},{"sectionNumber":"64C","sectionType":"section","heading":"Land transferred to financial institution then leased and","content":"64C Land transferred to financial institution then leased and\ntransferred to individual\n(a) the individual, acting as an agent for the financial institution,\nenters into a contract of sale for land in the ACT with another\nperson; and\n(b) the other person transfers the land to the financial institution\nunder the contract (the first transfer); and\n(c) at the time of the first transfer, the financial institution leases the\nland to the individual for a fixed period under an agreement—\n(i) between the financial institution and the individual; and\n\n(ii) that gives an option to the individual to purchase the land\nat the end of the fixed period or another period agreed by\nthe parties to the agreement; and\n(d) at the end of the period—\n(i) the individual exercises the option to purchase the land\nunder the agreement; and\n(ii) the financial institution transfers the land to the individual\nfor consideration agreed by the parties to the agreement\n(the second transfer).\n(2) Duty under this chapter is not payable in relation to—\n(a) the agreement; or\n(b) the second transfer.\n","sortOrder":53},{"sectionNumber":"64D","sectionType":"section","heading":"Land transferred to individual with beneficial interest","content":"64D Land transferred to individual with beneficial interest\ntransferred to financial institution\n(a) a person transfers land in the ACT to the individual (the first\ntransfer); and\n(b) at the time of the first transfer—\n(i) the individual declares a trust in favour of the financial\ninstitution in relation to the individual’s beneficial interest\nin the land; and\n(ii) the financial institution leases the beneficial interest to the\nindividual for a fixed period; and\n(c) at the end of the fixed period or another period agreed by the\nindividual and the financial institution, the beneficial interest is\ntransferred to the individual (the second transfer).\n\nAlternative finance transactions Division 2.5.2A\n(2) Duty under this chapter is not payable in relation to—\n(a) the declaration of trust; or\n(b) the second transfer.\n","sortOrder":54},{"sectionNumber":"64E","sectionType":"section","heading":"Change of financial institution","content":"64E Change of financial institution\n(a) an individual and a financial institution enter into a scheme in\nrelation to land in the ACT under section 64A, section 64B,\nsection 64C or section 64D; and\n(b) the financial institution transfers the land to another financial\ninstitution (the first transfer) on the condition that the other\nfinancial institution will transfer the land to the individual in\naccordance with the scheme; and\n(c) the other financial institution transfers the land to the individual\nin accordance with the scheme (the second transfer).\n(2) Duty under this chapter is not payable in relation to the first transfer\nor second transfer.\n","sortOrder":55},{"sectionNumber":"64F","sectionType":"section","heading":"Individual dies before arrangement completed","content":"64F Individual dies before arrangement completed\n(a) an individual and a financial institution enter into a scheme in\nrelation to land in the ACT under section 64A, section 64B,\nsection 64C or section 64D; and\n(b) the individual dies before a transfer could take place under—\n(i) section 64A (1) (c); or\n(ii) section 64B (1) (d); or\n(iii) section 64C (1) (d) (ii); or\n(iv) section 64D (1) (c).\n\n(2) Duty under this chapter is not payable in relation to the transfer of\nany interest in the land under the scheme from the individual or\nfinancial institution to another individual—\n(a) in conformity with the trusts contained in the will of the\nindividual or arising on an intestacy; or\n(b) because of a right of survivorship; or\n(c) under the Administration and Probate Act 1929—\n(i) section 38A (Estate to vest in public trustee and guardian\nuntil grant); or\n(ii) section 39 (Real and personal estate to vest in executor or\nadministrator).\n","sortOrder":56},{"sectionNumber":"65","sectionType":"section","heading":"Transfer of land under Fair Work (Registered","content":"65 Transfer of land under Fair Work (Registered\nOrganisations) Act 2009 (Cwlth)\nDuty under this chapter is not payable in relation to a transfer of land\nif the commissioner is satisfied that the transfer is made in accordance\nwith the Fair Work (Registered Organisations) Act 2009 (Cwlth),\nsection 82.\n","sortOrder":57},{"sectionNumber":"66","sectionType":"section","heading":"Conveyances to prescribed people","content":"66 Conveyances to prescribed people\nDuty under this chapter is not payable in relation to a grant or transfer\nof land to a person if the commissioner is satisfied that the person is\na prescribed person.\n\n","sortOrder":58},{"sectionNumber":"67","sectionType":"section","heading":"Conversion of property to unit title","content":"67 Conversion of property to unit title\nDuty under this chapter is not payable in relation to the transfer of a\nunit within the meaning of the Unit Titles Act 2001 if the\n(a) the transferee, immediately before registration of the units plan,\nheld a land use entitlement in respect of the land or part of the\nland the subject of the units plan; and\n(b) the transfer is part of an arrangement under which the transferee\nwill take an interest in the unit similar in effect to and in\nsubstitution for the interest the transferee had under the land use\nentitlement immediately before registration of the units plan.\n","sortOrder":59},{"sectionNumber":"68","sectionType":"section","heading":"Surrender and regrant of Crown lease","content":"68 Surrender and regrant of Crown lease\n(1) Duty under this chapter is not payable for the grant of a new Crown\nlease to the lessee under a previous Crown lease because of the\nsurrender of the previous lease if the commissioner is satisfied that\nthe surrender was only for 1 or more of the following purposes:\n(a) changing the purpose for which the land comprised in the lease\nmay be used;\n(b) granting the lessee a longer leasehold interest in the land\ncomprised in the lease;\n(c) reducing rent to not more than 5 cents a year;\n(d) correcting errors or omissions.\n(2) Duty under this chapter is not payable for the grant of new Crown\nleases to a lessee under a previous Crown lease because of the\nsurrender of the previous lease if the commissioner is satisfied that\nthe surrender was only for—\n(a) subdividing the land comprised in the surrendered lease; or\n(b) that purpose and 1 or more of the purposes mentioned in\nsubsection (1) (a) to (d).\n\n(3) Duty under this chapter is not payable for the grant of a new Crown\nlease to a lessee under 2 or more previous Crown leases because of\nthe surrender of the previous leases if the commissioner is satisfied\nthat the surrender was only for—\n(a) consolidating the land comprised in the surrendered leases; or\n(b) that purpose and 1 or more of the purposes mentioned in\nsubsection (1) (a) to (d).\n(4) This section applies to a declared land sublease as if it were a Crown\n","sortOrder":60},{"sectionNumber":"68A","sectionType":"section","heading":"Regrant of lease with additional land","content":"68A Regrant of lease with additional land\n(1) If—\n(a) a Crown lease is granted to a lessee under a previous Crown\nlease because of the surrender of the previous lease; and\n(b) the land comprised in the new lease is all or part of the land\ncomprised in the surrendered lease and additional land;\nduty is payable only on the transfer of the interest in the additional\nland.\n(2) This section applies to a declared land sublease as if it were a Crown\n","sortOrder":61},{"sectionNumber":"71","sectionType":"section","heading":"Bankruptcy or insolvency","content":"71 Bankruptcy or insolvency\nDuty under this chapter is not payable in relation to a dutiable\ntransaction if the commissioner is satisfied that—\n(a) it occurs as a consequence of the appointment of a receiver or\ntrustee in bankruptcy; or\n(b) it occurs as a consequence of the appointment of a liquidator; or\n(c) it is a transfer of dutiable property for no consideration to a\nformer bankrupt from the estate of the former bankrupt.\n\n","sortOrder":62},{"sectionNumber":"72","sectionType":"section","heading":"Transfer to partner of interest in principal place of","content":"72 Transfer to partner of interest in principal place of\nresidence\n(1) Duty under this chapter is not payable in relation to a transfer by\nsomeone to the person’s partner of dutiable property consisting of an\ninterest in property if the commissioner is satisfied that, at the date of\ntransfer of the interest, the property is used as their principal place of\nresidence.\nNote The dictionary defines partner as a person’s spouse or someone with\nwhom the person has a domestic relationship. Domestic relationship is\ndefined in the dictionary to have the same meaning as in the Domestic\nRelationships Act 1994, s 3.\n(2) However, subsection (1) only applies if the transfer results in the\nproperty being held by the partners as—\n(a) joint tenants; or\n(b) tenants in common in equal shares; or\n(c) tenants in common in shares that are proportionate to the\ncontributions of the partners towards the purchase and\nimprovement of the property; or\n(d) tenants in common in shares that are in proportions prescribed\nby regulation.\n","sortOrder":63},{"sectionNumber":"73A","sectionType":"section","heading":"Transfers etc to entities for community housing","content":"73A Transfers etc to entities for community housing\n(1) Duty under this chapter is not payable in relation to a dutiable\ntransaction that is a transfer or grant of a residential lease if—\n(a) the transfer or grant is to an entity declared by the Minister; and\n(b) the commissioner is satisfied that the property the subject of the\ntransfer or grant is to be used for community housing.\n(2) A declaration is a disallowable instrument.\n(3) The Minister may declare an entity only if satisfied that the entity is\na provider of community housing in the ACT.\n\ncommunity housing means housing provided for—\n(a) people on low and moderate incomes or with special needs; or\n(b) nonprofit community organisations.\n","sortOrder":64},{"sectionNumber":"73B","sectionType":"section","heading":"Transfers etc to special disability trusts","content":"73B Transfers etc to special disability trusts\nDuty under this chapter is not payable in relation to a dutiable\ntransaction that is a transfer or grant of a residential lease if—\n(a) the transfer or grant is to a special disability trust; and\n(b) the commissioner is satisfied that the property the subject of the\ntransfer or grant is to be used as the principal place of residence\nof the beneficiary of the trust.\n","sortOrder":65},{"sectionNumber":"74","sectionType":"section","heading":"Transfers relating to mortgages","content":"74 Transfers relating to mortgages\n(1) Duty under this chapter is not payable in relation to a dutiable\ntransaction if it is—\n(a) a dutiable transaction over dutiable property arising from the\ndischarge or transfer of a mortgage or declaration of trust over a\nmortgage; or\n(b) a dutiable transaction comprising—\n(i) a transfer by way of discharge of mortgage; or\n(ii) a transfer by way of mortgage (other than a transfer by way\nof mortgage of land, or an estate or interest in land, under\nthe Land Titles Act 1925).\n\nmortgage means any charge on dutiable property created merely for\nsecuring a debt.\n","sortOrder":66},{"sectionNumber":"74A","sectionType":"section","heading":"Financial and other agreements","content":"74A Financial and other agreements\nDuty under this chapter is not payable in relation to—\n(a) a financial agreement made under the Family Law Act 1975\n(Cwlth), section 90B, section 90C or section 90D that is binding\non the parties under that Act; or\n(b) a part 8AB financial agreement made under the Family Law Act\n1975 (Cwlth), section 90UB, section 90UC or section 90UD that\nis binding on the parties under that Act; or\n(c) a domestic relationship agreement, or a termination agreement,\n\nDivision 2.6A.1 First home owner grant scheme and home buyer concession scheme\nDivision 2.6A.1 First home owner grant scheme and\nhome buyer concession scheme\n75 Definitions—div 2.6A.1\ndeferral arrangement—see section 75AC (2).\neligible person means a person who—\n(a) is an eligible home buyer under the home buyer concession\nscheme; or\n(b) is eligible for a first home owner grant under the First Home\nOwner Grant Act 2000; or\n(c) would be eligible for a first home owner grant under the First\nHome Owner Grant Act 2000 apart from the person’s home not\nbeing a new home under that Act, section 12B.\nmade or in force under the Act, including any regulation (see\neligible property—see section 75A (1).\nhome buyer concession scheme means a home buyer concession\nscheme determined under the Taxation Administration Act,\nsection 139 (Determination of amounts payable under tax laws).\n","sortOrder":67},{"sectionNumber":"75A","sectionType":"section","heading":"Meaning of eligible property—div 2.6A.1","content":"75A Meaning of eligible property—div 2.6A.1\n(1) In this division:\neligible property means—\n(a) for a home buyer concession scheme—property determined\nunder the scheme as eligible property for the scheme; or\n\nFirst home owner grant scheme and home buyer concession scheme Division 2.6A.1\n(b) in any other case—a residential lease with a value not more\nthan—\n(i) $750 000; or\n(ii) if another amount is determined by the Minister—the\namount determined.\n(2) A determination under subsection (1) (b) (ii) is a disallowable\ninstrument.\n75AB Application to defer payment of duty\n(1) An eligible person may apply to the commissioner to defer payment\nof duty payable by the person on a dutiable transaction that is—\n(a) the transfer of an eligible property; or\n(b) an agreement for the sale or transfer of an eligible property.\n(2) The application must be made at the same time as the instrument\neffecting the dutiable transaction is lodged with the registrar-general\nunder the Land Titles Act 1925, section 47C (Registration of\ninstruments effecting dutiable transaction).\n(3) If there is more than 1 transferee or purchaser of the property, each\ntransferee or purchaser must be an eligible person.\n(4) An applicant must provide the commissioner with any information\nthe commissioner reasonably requires to decide the application.\n75AC Approval to defer payment of duty\n(1) The commissioner must, on receipt of an application under\nsection 75AB, approve the deferral of payment of duty payable by the\napplicant if—\n(a) the applicant is an eligible person; and\n(b) the duty is, or would be, payable on—\n(i) the transfer of an eligible property; or\n\n","sortOrder":68},{"sectionNumber":"Div 2","sectionType":"division","heading":"6A.1 First home owner grant scheme and home buyer concession scheme","content":"Division 2.6A.1 First home owner grant scheme and home buyer concession scheme\n(ii) an agreement for the sale or transfer of an eligible property.\n(2) However, an approval under subsection (1) is subject to the person\nentering into an arrangement with the commissioner under the\nTaxation Administration Act, section 52 (Arrangements for payment\nof tax) about payment of the amount of deferred duty and interest (a\ndeferral arrangement).\n75AD Conditions of deferral arrangement\n(1) The conditions of a deferral arrangement include the following:\n(a) that payment, or the first instalment of payment, of the duty may\nbe deferred for not more than 5 years after the day duty becomes\npayable in relation to the dutiable transaction;\n(b) that the duty, and any accrued interest, must be paid not later\nthan 10 years after the day duty becomes payable in relation to\nthe dutiable transaction;\n(c) that the amount of duty deferred must be at least—\n(i) $1 000; or\n(ii) if a greater amount is declared under subsection (2) (b)—\nthe amount declared;\n(d) any other condition determined under subsection (2).\n(2) The Minister may determine other conditions, consistent with\nsubsection (1) (a) to (c), to which a deferral arrangement is subject,\nincluding conditions to fix—\n(a) the rate of interest charged on the amount payable under the\narrangement; and\n(b) an amount for subsection (1) (c) (ii).\n(3) A determination is a disallowable instrument.\n\nOther duty deferral schemes Division 2.6A.2\n(4) This section does not limit the Taxation Administration Act,\nsection 52 but any arrangement under that section about deferred\npayment of duty under this division must not be inconsistent with\nconditions under subsection (1).\n75AE Unpaid duty and interest a debt and charge on property\n(1) The amount payable under a deferral arrangement is a debt owing to\nthe Territory.\n(2) The liability of a person under a deferral arrangement is a first charge\non the person’s interest in the property to which the deferred payment\nof duty relates.\n75AF Definitions—div 2.6A.2\ndeferral arrangement—see section 75AI (2).\nduty deferral scheme—see section 75AG (1).\neligible person, for a duty deferral scheme—see\nsection 75AG (2) (a).\neligible transaction, for a duty deferral scheme—see\nsection 75AG (2) (b).\n75AG Duty deferral schemes—determination\n(1) The Minister may determine a scheme for deferring duty (a duty\ndeferral scheme).\n(2) A duty deferral scheme must identify the following:\n(a) who is eligible to participate in the scheme (an eligible person);\n(b) the dutiable transactions on which duty may be deferred under\nthe scheme (an eligible transaction).\n\n(3) A duty deferral scheme may provide for—\n(a) how applications for duty deferral are to be made under the\nscheme; and\n(b) conditions to which a deferral arrangement may be subject,\nincluding conditions to fix—\n(i) the rate of interest charged on the amount payable under\nthe arrangement; and\n(ii) an amount for section 75AJ (1) (a) (ii).\n75AH Duty deferral schemes—application to defer payment of\nduty\n(1) An eligible person for a duty deferral scheme may apply to the\ncommissioner to defer payment of duty payable by the person on an\neligible transaction for the scheme.\n(2) The application must be made—\n(a) in accordance with any requirements under the duty deferral\nscheme; and\n(b) at the same time as the instrument effecting the dutiable\ntransaction is lodged with the registrar-general under the Land\nTitles Act 1925, section 47C (Registration of instruments\neffecting dutiable transaction).\n(3) The eligible person must provide the commissioner with any\ninformation the commissioner reasonably requires to decide the\napplication.\n\nOther duty deferral schemes Division 2.6A.2\n75AI Duty deferral schemes—approval to defer payment of\nduty\n(1) The commissioner must approve an application under section 75AH\nif—\n(a) the applicant is an eligible person for a duty deferral scheme;\nand\n(b) duty is, or would be, payable on the eligible transaction for the\n(2) However, an approval under subsection (1) is subject to the applicant\nentering into an arrangement under the Taxation Administration Act,\nsection 52 (Arrangements for payment of tax) about payment of the\namount of the deferred duty and interest (a deferral arrangement).\n75AJ Duty deferral schemes—conditions of deferral\narrangement\n(1) The conditions of a deferral arrangement include the following:\n(a) that the amount of duty deferred must be at least—\n(i) $1 000; or\n(ii) if a greater amount is required under the duty deferral\nscheme—the amount required;\n(b) any other condition required under the duty deferral scheme.\n(2) This section does not limit the Taxation Administration Act,\nsection 52 (Arrangements for payment of tax), but any arrangement\nunder that section about deferred payment of duty under this division\nmust not be inconsistent with conditions under subsection (1).\n\n75AK Duty deferral schemes—unpaid duty and interest a debt\nand charge on property\n(1) The amount payable under a deferral arrangement is a debt owing to\nthe Territory.\n(2) The liability of a person under a deferral arrangement is a first charge\non the person’s interest in the property to which the deferred payment\nof duty relates.\n\nPreliminary Part 3.1\nChapter 3 Certain transactions treated as\ntransfers\nPart 3.1 Preliminary\n76 Meaning of chapter 3 transaction\nIn this Act:\nchapter 3 transaction means—\n(a) an acquisition of an interest in a landholder under part 3.2; or\n(b) an acquisition of a land use entitlement under part 3.4; or\n(c) a voluntary transfer of a business under part 3.6.\n","sortOrder":69},{"sectionNumber":"76A","sectionType":"section","heading":"Definitions—ch 3","content":"76A Definitions—ch 3\nIn this chapter:\nacquisition statement—see section 87 (1).\nchapter 3 property, in relation to a chapter 3 transaction, means—\n(a) for an acquisition of an interest in a landholder—the interest in\na landholder; or\n(b) for an acquisition of a land use entitlement—the land use\nentitlement; or\n(c) for a voluntary transfer of business—the business.\n","sortOrder":70},{"sectionNumber":"77","sectionType":"section","heading":"Imposition of duty","content":"77 Imposition of duty\nDuty is payable under this chapter in relation to certain transactions\nthat are not dutiable transactions to which chapter 2 applies.\n\n","sortOrder":71},{"sectionNumber":"Part 3","sectionType":"part","heading":"2 Acquisition of interests in certain","content":"Part 3.2 Acquisition of interests in certain\nlandholders\n","sortOrder":72},{"sectionNumber":"77A","sectionType":"section","heading":"Meaning of associated person","content":"77A Meaning of associated person\n(1) For this Act, an associated person means a person who is associated\nwith another person in accordance with any of the following:\n(a) people are associated people if they are related people;\n(b) individuals are associated people if they are partners in a\npartnership to which the Partnership Act 1963 applies;\n(c) private companies are associated people if—\n(i) any majority shareholder, or a related person of the\nshareholder, is a majority shareholder of each company; or\n(ii) there are minority shareholders common to each company\nwho, if their interests in each company were aggregated,\nwould be a majority shareholder of each company;\n(d) trustees of trusts are associated people if any person is a\nbeneficiary common to the trusts (not including a public unit\ntrust scheme);\n(e) a private company and a trustee of a trust are associated people\nif a related body corporate of the company is a beneficiary of the\ntrust (not including a public unit trust scheme).\n(2) Also, a person (person A) is an associated person of another person\n(person B) if, under subsection (1)—\n(a) person A is an associated person of another person (person C);\nand\n\nPreliminary Division 3.2.1\n(b) person B is also an associated person of person C.\nLMN Pty Ltd is the majority shareholder of XYZ Pty Ltd. John is a director of XYZ\nPty Ltd. John is a related person, and hence an associated person, of XYZ Pty Ltd\nunder s (1) (a). Under s (2), John is also an associated person of LMN Pty Ltd.\nminority shareholder, in relation to a private company, means a\nshareholder of the company that is not a majority shareholder.\nrelated body corporate—see the Corporations Act, section 9.\nrelated person means a person who is related to another person in\naccordance with any of the following:\n(a) individuals are related people if—\n(i) they are partners, or they have been partners and the\npartnership has ended (whether in Australia or elsewhere);\nor\n(ii) the relationship between them is that of parent and child,\nbrothers, sisters, or brother and sister;\n(b) private companies are related people if they are related bodies\ncorporate;\n(c) an individual and a private company are related people if the\nindividual is a majority shareholder or director of the company\nor of another private company that is a related body corporate of\nthe company;\n(d) an individual and a trustee of a trust are related people if the\nindividual is a beneficiary of the trust (other than a public unit\ntrust scheme);\n(e) a private company and a trustee of a trust are related people if\nthe company, or a majority shareholder or director of the\ncompany, is a beneficiary of the trust (other than a public unit\ntrust scheme).\n\n","sortOrder":73},{"sectionNumber":"78","sectionType":"section","heading":"Definitions—pt 3.2","content":"78 Definitions—pt 3.2\nacquires, an interest in a landholder—see section 84.\nentity—see section 78A.\ninterest, in a landholder—see section 83.\nland—see section 80A.\nlandholding—see section 80.\nrelevant acquisition, in relation to a person—see section 86.\nrelevant period, for a relevant acquisition, means—\n(a) the 3-year period before the relevant acquisition; or\n(b) if a person makes a relevant acquisition because the person\nacquires an interest by exercising a right to acquire the interest—\nthe 3-year period before the person or an associated person\nacquired the right to acquire the interest and ending on the date\nof the relevant acquisition.\nsignificant interest, in a landholder—see section 83.\n","sortOrder":74},{"sectionNumber":"78A","sectionType":"section","heading":"Meaning of entity—pt 3.2","content":"78A Meaning of entity—pt 3.2\n(1) In this part:\nentity means—\n(a) a private company; or\n(b) a private unit trust scheme.\nNote Private company—see the dictionary.\n\nprivate unit trust scheme means a unit trust scheme that is not a\npublic unit trust scheme.\n","sortOrder":75},{"sectionNumber":"79","sectionType":"section","heading":"Meaning of landholder","content":"79 Meaning of landholder\nFor this Act, a landholder is an entity that has a landholding in the\nACT.\n","sortOrder":76},{"sectionNumber":"80","sectionType":"section","heading":"Meaning of landholding—pt 3.2","content":"80 Meaning of landholding—pt 3.2\n(1) For this part, a landholding is any interest in land, other than the\ninterest of a mortgagee, chargee or other secured creditor or a\nprofit à prendre.\nNote Interest—see the dictionary.\n(2) However, an interest in land is not a landholding of—\n(a) a private company unless the interest of the company is a\nbeneficial interest; or\n(b) a private unit trust scheme unless the interest is held by the\ntrustees in their capacity as trustees of the scheme.\n(3) This section is in aid of, but does not limit, the operation of any\nprovision of this part providing for constructive ownership of\ninterests.\n(4) For this part, the vendor and the purchaser under an uncompleted\nagreement for the sale of land are taken to be separately entitled to\nthe whole of the land.\n(5) To remove any doubt, an agreement for the sale of land includes an\nagreement under which a Crown lease is granted to the purchaser.\n\n","sortOrder":77},{"sectionNumber":"80A","sectionType":"section","heading":"Meaning of land—pt 3.2","content":"80A Meaning of land—pt 3.2\n(1) For this part, land includes anything attached to the land, whether or\nnot the thing—\n(a) is a fixture under a law in force in the ACT; or\n(b) is owned separately from the land; or\n(c) appears, or is considered to be, separate from the land under a\nlaw in force in the ACT.\n(2) Without limiting subsection (1), a thing is attached to the land if the\nthing is—\n(a) attached directly to the land itself; or\n(b) attached to a permanent structure on the land.\n(3) However, land does not include a thing—\n(a) that is temporarily attached to the land to be used only for\nconstruction; or\n(b) if the thing is not a fixture under a law in force in the ACT—\n(i) that is held or used in relation to primary production; or\n(ii) that is—\n(A) a relocatable home attached to a site in a residential\npark; or\n(B) attached to the relocatable home or the site for the use\nor enjoyment of the occupier of the relocatable home;\nor\n(c) determined by the Minister.\n(4) A determination under subsection (3) (c) is a disallowable instrument.\n\nprimary production—see section 6.\nrelocatable home means any of the following that can be parked or\nerected in a residential park:\n(a) a manufactured home under the Residential Tenancies Act 1997;\n(b) a mobile home under the Residential Tenancies Act 1997;\n(c) any other habitable structure.\nresidential park—\n(a) means a residential park under the Residential Tenancies\nAct 1997; and\n(b) includes a mobile home park under the Residential Tenancies\nAct 1997.\n","sortOrder":78},{"sectionNumber":"81","sectionType":"section","heading":"Constructive ownership of landholdings—linked bodies","content":"81 Constructive ownership of landholdings—linked bodies\n(1) For this part, an entity is taken to hold an interest in land held by a\nlinked body of the entity (a deemed interest) if, on the winding-up of\nall linked bodies of the entity—\n(a) the entity would be entitled to a distribution of any of the\nproperty held by any of the linked bodies; and\n(b) either or both of the following apply:\n(i) any linked body would be entitled to receive at least 50%\nof the unencumbered value of all the property held by any\nother linked body;\n(ii) if the unencumbered value of all the property held by each\nlinked body were aggregated, the entity would be entitled\nto receive at least 50% of the aggregated unencumbered\nvalue.\n\n(2) An entity’s deemed interest in land is in addition to any interest in\nland that the entity holds in its own right.\n(3) In working out duty payable under this part, the value of an entity’s\ndeemed interest in land held by a linked body is the portion of the\nunencumbered value of the property held by the linked body to which\nthe entity would be entitled to receive on the winding-up of all linked\nbodies of the entity.\n(4) In working out the value of property held by a body that an entity or\nlinked body is entitled to receive, any liabilities of the first body must\nbe disregarded.\nbody—\n(a) includes—\n(i) an entity; and\n(ii) a partnership; and\n(iii) a trust; but\n(b) does not include—\n(i) a discretionary trust; or\n(ii) an individual; or\n(iii) a listed company; or\n(iv) a public unit trust scheme.\nentitled—an entity or linked body that is a trust or partnership is taken\nto be entitled to receive property if—\n(a) for a trust—a trustee of the trust is entitled to receive the\nproperty as a trustee; and\n(b) for a partnership—a partner in the partnership is entitled to\nreceive the property as a partner.\n\nlinked—a body is linked to another body if, on the winding-up of the\nfirst body, the other body would be entitled to receive the first body’s\nproperty (disregarding any liabilities of the first body).\nlinked body, of an entity, means a body which is part of a chain of\nbodies—\n(a) that includes the entity; and\n(b) in which each body is linked to the next body in the chain.\nwinding-up, of a linked body, means—\n(a) any process in which any property held by the body is\ndistributed; and\n(b) if the linked body is a trust—the vesting of the trust’s property\nin its beneficiaries.\nNote For working out the entitlement of a person to participate in a distribution\nof the property of a landholder, see s 92 (Maximisation of entitlements\non distribution of property).\n","sortOrder":79},{"sectionNumber":"82","sectionType":"section","heading":"Constructive ownership of landholdings and other","content":"82 Constructive ownership of landholdings and other\nproperty—discretionary trusts\n(1) For this section, a person is a beneficiary of a discretionary trust if\nthe person is a person, or a member of a class of people, in whose\nfavour, by the terms of the trust, capital the subject of the trust may\nbe applied in the event—\n(a) of the exercise of a power or discretion in favour of the person\nor class; or\n(b) that a discretion conferred under the trust is not exercised.\nNote Discretionary trust—see the dictionary.\n(2) A beneficiary of a discretionary trust is taken to own or to be\notherwise entitled to the property the subject of the trust.\n\n(3) For this part, any property that is the subject of a discretionary trust\n(the primary trust) is taken to be the subject of any other discretionary\ntrust—\n(a) that is a beneficiary of the primary trust; or\n(b) any trustee of which (in the capacity of trustee) is a beneficiary\nof the primary trust.\n(4) Subsection (3) extends to apply to property that is the subject of a\ndiscretionary trust only by the operation of that subsection.\n(5) However, subsection (2) or (3) does not apply in a particular case if\nthe commissioner—\n(a) is satisfied that the application of the subsection would be\ninequitable; and\n(b) determines, in writing, that the subsection does not apply.\nperson includes an entity.\nNote Entity—see s 78A.\n","sortOrder":80},{"sectionNumber":"83","sectionType":"section","heading":"Interest and significant interest in landholders—pt 3.2","content":"83 Interest and significant interest in landholders—pt 3.2\n(1) For this part, a person has an interest in a landholder if the person has\nan entitlement (otherwise than as a creditor or other person to whom\nthe landholder is liable) to a distribution of property from the\nlandholder on a winding-up of the landholder or otherwise.\n(2) A person who, under subsection (1), has an interest in a landholder\nhas a significant interest in the landholder if the person, in the event\nof a distribution of all the property of the landholder immediately\nafter the interest was acquired, would be entitled to at least 50% of\nthe property distributed.\n\nperson includes an entity.\nNote Entity—see s 78A.\n","sortOrder":81},{"sectionNumber":"84","sectionType":"section","heading":"How person acquires an interest in a landholder—pt 3.2","content":"84 How person acquires an interest in a landholder—pt 3.2\n(1) For this part, a person acquires an interest in a landholder if the\nperson obtains an interest, or the person’s interest increases, in the\nlandholder regardless of how it is obtained or increased.\n(2) Without limiting subsection (1), a person may acquire an interest in a\nlandholder—\n(a) by any of the following:\n(i) purchase, gift, allotment, issue or transfer of a share or unit\nin the landholder;\n(ii) variation, abrogation or alteration of a right attaching to\nany such share or unit;\n(iii) cancellation, redemption or surrender of any such share or\nunit;\n(iv) variation, abrogation or alteration of a right of a holder of\nany such share or unit;\n(v) payment of an amount owing for any such share or unit; or\n(b) by any combination of the means mentioned in paragraph (a); or\n(c) if the person holds an interest in the landholder (whether or not\nas trustee) and the capacity in which the person holds the interest\nchanges (including if there is a change in the beneficial\nownership of an interest held by a person as trustee).\nExample—par (c)\na person who holds a unit in the landholder declares a trust in relation to the\nunit\n\n(3) If an acquisition arises from an agreement to purchase, allot or issue\na unit or share, the acquisition is made—\n(a) if, at any time after the agreement is entered into, the company\nor unit trust scheme whose share or unit is being purchased,\nallotted or issued ceases to be a landholder—on the day the\nagreement is entered into; or\n(b) in any other case—on the earliest of the following:\n(i) the day the necessary transfer or title documents are\ndelivered to the person acquiring the unit or share;\n(ii) the day the consideration for the purchase, allotment or\nissue is paid in full;\n(iii) the day a benefit is received under the agreement;\n(iv) the last day of—\n(A) the 12-month period beginning on the day the\nagreement is first executed; or\n(B) if the commissioner approves a longer period—the\nlonger period;\n(v) the day, in the commissioner’s opinion, the agreement is\ncompleted.\n(4) For subsection (3), it does not matter whether or not the acquisition\nor interest acquired is registered.\n(5) To remove any doubt, a person may acquire an interest in a landholder\nwithout acquiring shares or units in the landholder.\n\n","sortOrder":82},{"sectionNumber":"85","sectionType":"section","heading":"When does liability for duty arise?","content":"85 When does liability for duty arise?\nA liability for duty payable under this part arises when a relevant\nacquisition is made.\n","sortOrder":83},{"sectionNumber":"86","sectionType":"section","heading":"What is a relevant acquisition?—pt 3.2","content":"86 What is a relevant acquisition?—pt 3.2\n(1) For this part, a person makes a relevant acquisition if—\n(a) the person acquires an interest in a landholder that—\n(i) is of itself a significant interest in the landholder; or\n(ii) when aggregated with other interests in the landholder held\nby the person or an associated person, results in an\naggregation that amounts to a significant interest in the\nlandholder; or\n(iii) when aggregated with other interests in the landholder\nacquired by the person or other people in an associated\ntransaction, results in an aggregation that amounts to a\nsignificant interest in the landholder; or\n(b) the person or an associated person—\n(i) has an interest in a landholder mentioned in paragraph (a);\nand\n(ii) acquires a further interest in the landholder.\nExample—relevant acquisition—par (a) (ii) and (b)\nJason and Tom are brothers. On 1 January 2021, Jason acquires a 20% interest in a\nlandholder. On 1 October 2021, Tom acquires a 40% interest in the landholder.\nTom makes a relevant acquisition under s 86 (1) (a) (ii) as, when aggregated with\nJason’s earlier interest, the total interest in the landholder is 60%.\nOn 1 June 2022, Jason acquires a further 20% interest in the landholder. Jason, as\nan associated person of Tom, makes a relevant acquisition under s 86 (1) (b).\n\nassociated transaction, in relation to the acquisition of an interest in\na landholder by a person, means an acquisition of an interest in the\nlandholder by another person in circumstances in which—\n(a) those people are acting in concert; or\n(b) the acquisitions form, are evidence of, give effect to or arise\nfrom substantially 1 arrangement, 1 transaction or 1 series of\ntransactions.\n","sortOrder":84},{"sectionNumber":"87","sectionType":"section","heading":"Acquisition statements","content":"87 Acquisition statements\n(1) If a person makes a relevant acquisition, the person must prepare a\nstatement in relation to the relevant acquisition (an acquisition\nstatement).\n(2) However, subsection (1) does not apply to a relevant acquisition\nprescribed by regulation.\n(3) The person must give the commissioner the acquisition statement not\nlater than 90 days after the relevant acquisition is made.\n(4) The acquisition statement must include the following:\n(a) the name, address and any email address of the person who made\nthe relevant acquisition;\n(b) the day the person made the relevant acquisition;\n(c) details of the interest in the landholder acquired by the person as\npart of the relevant acquisition;\n(d) details of the total interest in the landholder held by the person\nand any associated person on the day the relevant acquisition is\nmade;\n(e) the unencumbered value of all landholdings in the ACT of the\nlandholder on—\n(i) the day the relevant acquisition is made; and\n\n(ii) if available—the day any other interest in the landholder is\nacquired within the relevant period for the relevant\nacquisition;\n(f) any valuation report or other evidence of the unencumbered\nvalue of all landholdings in the ACT of the landholder on a day\nmentioned in paragraph (e);\n(g) details of any amount of duty paid under this Act in relation to\nany other acquisition mentioned in paragraph (e) (ii);\n(h) the unencumbered value of the property of the landholder on the\nday the person made the relevant acquisition;\n(i) if the person is applying for an exemption from paying duty in\nrelation to the relevant acquisition—evidence of the person’s\neligibility for the exemption;\n(j) anything else required by the commissioner.\nvaluation report—see section 90C (4).\n","sortOrder":85},{"sectionNumber":"88","sectionType":"section","heading":"When must duty be paid?","content":"88 When must duty be paid?\nA tax default does not happen for the Taxation Administration Act if\nduty is paid within 90 days after the liability to pay it arises.\n","sortOrder":86},{"sectionNumber":"89","sectionType":"section","heading":"Who is liable to pay duty on relevant acquisition?","content":"89 Who is liable to pay duty on relevant acquisition?\n(1) Duty payable for a relevant acquisition is jointly and severally\npayable by—\n(a) the person who made the relevant acquisition; and\n(b) the landholder in which the interest is acquired by the making of\nthe relevant acquisition; and\n\n(c) if the relevant acquisition is made because of an aggregation of\ninterests under section 86 (1) (a) (ii)—each person whose\ninterest is included in the aggregation; and\n(d) if the relevant acquisition is made under section 86 (1) (b)—\neach person who has an interest mentioned in that provision.\nlandholder, for a private unit trust scheme, includes a trustee of the\n","sortOrder":87},{"sectionNumber":"90","sectionType":"section","heading":"Duty payable on relevant acquisitions—single interest","content":"90 Duty payable on relevant acquisitions—single interest\n(b) the person makes a relevant acquisition under\nsection 86 (1) (a) (i) because the interest is a significant interest\nin the landholder; and\n(c) within the relevant period for the relevant acquisition, no other\ninterests in the landholder were acquired by—\n(i) the person; or\n(ii) an associated person; or\n(iii) any other person in an associated transaction.\n(2) The amount of duty payable in relation to the relevant acquisition is\n(a) work out the amount (the dutiable amount) as follows:\nUVL × relevant interest\n(b) multiply the dutiable amount by the relevant rate.\n\nrelevant interest, for a relevant acquisition, means the interest in a\nlandholder acquired by a person through the relevant acquisition\nexpressed as a percentage of the total interest in the landholder.\nrelevant rate, for a relevant acquisition, means the determined rate in\nforce on the day the relevant acquisition is made.\nUVL, for a landholder in relation to a relevant acquisition, means the\nunencumbered value of all landholdings in the ACT of the landholder\non the day the relevant acquisition is made.\n","sortOrder":88},{"sectionNumber":"90A","sectionType":"section","heading":"Duty payable on relevant acquisitions—aggregated","content":"90A Duty payable on relevant acquisitions—aggregated\ninterests\n(b) when the interest is aggregated with at least 1 other interest in\nthe landholder, the person makes a relevant acquisition under\nsection 86 (1) (a) (ii) or (iii).\n(2) The amount of duty payable in relation to the relevant acquisition is\n(a) work out the amount as follows:\nUVL × relevant interest\n(b) for each other interest in the landholder acquired within the\nrelevant period for the relevant acquisition (another\nacquisition)—work out the amount as follows:\nUVL × other interest\n(c) work out the amount (the dutiable amount) by adding together\nthe amounts worked out under paragraphs (a) and (b);\n\n(d) multiply the dutiable amount by the relevant rate;\n(e) subtract any duty paid or payable under this division in relation\nto each other acquisition from the amount worked out under\nparagraph (d).\n(3) To remove any doubt, if another acquisition is made on the same day\nas a relevant acquisition, the other acquisition is made within the\nrelevant period for the relevant acquisition, regardless of the time on\nthe day at which the other acquisition is made.\n(4) In working out the dutiable amount, the commissioner may decide\nnot to include an interest of an associated person as another\nacquisition under subsection (2) (b) if the commissioner is satisfied\nthat the associated person acquired their interest independently and\nfor no common purpose.\nother interest, for another acquisition, means the interest in a\nlandholder acquired by a person in the other acquisition expressed as\na percentage of the total interest in the landholder.\nrelevant interest, for a relevant acquisition—see section 90 (3).\nrelevant rate—see section 90 (3).\nunencumbered value determination, in relation to another\nacquisition—see section 90C (2).\nUVL, for a landholder, means the unencumbered value of all\nlandholdings in the ACT of the landholder—\n(a) for a relevant acquisition—on the day the relevant acquisition is\nmade; or\n(b) for another acquisition—\n(i) on the day the relevant acquisition is made; or\n\n(ii) if the commissioner makes an unencumbered value\ndetermination in relation to the other acquisition—on the\nday the other acquisition is made.\n","sortOrder":89},{"sectionNumber":"90B","sectionType":"section","heading":"Duty payable on relevant acquisitions—further interest","content":"90B Duty payable on relevant acquisitions—further interest\n(a) a person makes a relevant acquisition under section 86 (1) (a) by\nacquiring an interest in a landholder (the initial acquisition);\nand\n(b) the person or an associated person makes a relevant acquisition\nunder section 86 (1) (b) because the person or an associated\nperson acquires a further interest in the landholder (the further\nacquisition).\n(2) The amount of duty payable in relation to the further acquisition is—\n(a) if the initial acquisition is made within the relevant period for\nthe further acquisition—the amount worked out in accordance\nwith the following steps:\n(i) work out the dutiable amount for the initial acquisition\n(A) if the initial acquisition is an acquisition mentioned in\nsection 86 (1) (a) (i)—section 90 (2) (a); or\n(B) if the initial acquisition is an acquisition mentioned in\nsection 86 (1) (a) (ii) or (iii)—section 90A (2) (a)\nto (c);\nNote In working out the dutiable amount under s 90A, the\ncommissioner may decide not to include an interest of an\nassociated person if satisfied that the associated person\nacquired their interest independently and for no common\npurpose (see s 90A (4)).\n\n(ii) work out the amount as follows:\nUVL × further interest\n(iii) add together the amounts worked out under\nsubparagraphs (i) and (ii);\n(iv) multiply the amount worked out under subparagraph (iii)\nby the relevant rate;\n(v) subtract any duty paid or payable under this division in\nrelation to the initial acquisition from the amount worked\nout under subparagraph (iv); or\n(b) if the initial acquisition is not made within the relevant period\nfor the further acquisition—the amount worked out in\naccordance with the following steps:\n(i) work out the amount as follows:\nUVL × further interest\n(ii) multiply the amount worked out under subparagraph (i) by\nthe relevant rate.\nfurther interest, for a further acquisition, means the interest in a\nlandholder acquired by a person in the further acquisition expressed\nas a percentage of the total interest in the landholder.\nrelevant rate, for a further acquisition, means the determined rate as\nin force on the day the further acquisition is made.\nUVL, for a landholder in relation to a further acquisition, means the\nunencumbered value of all landholdings in the ACT of the landholder\non the day the further acquisition is made.\n\n","sortOrder":90},{"sectionNumber":"90C","sectionType":"section","heading":"Unencumbered value determination","content":"90C Unencumbered value determination\n(1) This section applies in relation to working out the duty payable for a\nrelevant acquisition under section 90A in relation to an interest in a\nlandholder.\nNote This section may also apply in relation to working out the amount of duty\npayable in relation to a further acquisition under s 90B if\ns 90B (2) (a) (i) (B) applies.\n(2) The commissioner may determine, in writing, the unencumbered\nvalue of all landholdings in the ACT of the landholder on the day\nanother acquisition is made (an unencumbered value\ndetermination).\n(3) The commissioner may make an unencumbered value determination\nonly if the commissioner is satisfied that the unencumbered value of\nall landholdings in the ACT of the landholder on the day the other\nacquisition is made is supported by—\n(a) a valuation report prepared by an accredited valuer not more\nthan 12 months after the day the other acquisition is made; or\n(b) any other evidence.\naccredited valuer—see the Planning Act 2023, dictionary.\nanother acquisition—see section 90A (2) (b).\nvaluation report, in relation to an interest in a landholder, means a\ndocument setting out the unencumbered value of landholdings in the\nACT of the landholder on a stated day.\n","sortOrder":91},{"sectionNumber":"90D","sectionType":"section","heading":"Duty payable on relevant acquisitions—combined","content":"90D Duty payable on relevant acquisitions—combined\nacquisitions\n(a) a person acquires an interest in a landholder that is a relevant\nacquisition (the previous acquisition); and\n\n(b) the person or an associated person acquires an interest in at least\n1 other landholder that is also a relevant acquisition (the later\nacquisition); and\n(c) the later acquisition is made within 12 months of the previous\nacquisition; and\n(d) together, the relevant acquisitions form, provide evidence of,\ngive effect to or arise from a single arrangement to gain effective\nownership of a landholding (the combined acquisition).\n(2) The amount of duty payable in relation to the combined acquisition is\n(a) work out the amount for each of the relevant acquisitions\n(i) if the relevant acquisition is an acquisition mentioned in\nsection 86 (1) (a) (i)—section 90 (2) (a); or\n(ii) if the relevant acquisition is an acquisition mentioned in\nsection 86 (1) (a) (ii) or (iii)—section 90A (2) (a) to (c);\n(b) add together each of the amounts worked out under\nparagraph (a);\n(c) multiply the resulting amount worked out under paragraph (b)\nby the determined rate as in force on the day—\n(i) the later acquisition was made; or\n(ii) if there are 2 or more later acquisitions—the last of the later\nacquisitions was made;\n(d) subtract any duty paid or payable under this division in relation\nto the relevant acquisitions from the amount worked out under\nparagraph (c).\n\nGeneral and supplemental Division 3.2.4\nUVL, for a landholder, in relation to a relevant acquisition that is part\nof a combined acquisition, means the unencumbered value of all\nlandholdings in the ACT of the landholder on the day—\n(a) the later acquisition is made; or\n(b) if there are 2 or more later acquisitions—the last of the later\nacquisitions is made.\n","sortOrder":92},{"sectionNumber":"92","sectionType":"section","heading":"Maximisation of entitlements on distribution of property","content":"92 Maximisation of entitlements on distribution of property\n(1) This section applies to any calculation, for this part, of the entitlement\nof a person (the interested person) to participate in a distribution of\nthe property of a landholder, whether on a winding-up of the\nlandholder or otherwise.\n(2) A calculation is to be made based, firstly, on a distribution carried out\nin accordance with the constitution of the landholder, and with any\nlaw relevant to the distribution, as in force at the time of distribution,\nand the entitlement of the interested person is to be evaluated\naccordingly.\n(3) Next, a calculation is to be made based on a distribution carried out\nafter the interested person, and any other person whom the interested\nperson has power to direct for such a distribution or who is, in relation\nto the interested person, an associated person, had exercised all\npowers and discretions exercisable by them because of having\nacquired an interest in the landholder concerned—\n(a) to effect or compel an alteration to the constitution of the\nlandholder; and\n(b) to vary the rights conferred by shares or units in the landholder;\nand\n\n(c) to effect or compel the substitution or replacement of shares or\nunits in the landholder with other shares or units in it;\nin such a way as would maximise the value of the entitlement, and\nthe entitlement of the interested person is to be evaluated accordingly.\n(4) The results obtained by an evaluation of the interested person’s\nentitlement in accordance with subsections (2) and (3) are then to be\ncompared, and whichever evaluation results in a greater entitlement\nis the correct evaluation, for this part, of the entitlement.\n(5) However, subsection (4) does not apply in a particular case if the\ncommissioner—\n(a) is satisfied that the application of the subsection would be\ninequitable; and\n(b) determines, in writing, that the subsection does not apply.\n","sortOrder":93},{"sectionNumber":"93","sectionType":"section","heading":"Valuation of property","content":"93 Valuation of property\n(1) The provisions of this Act that apply to the ascertainment of the value\nof transfers in relation to which ad valorem duty is payable apply in\nthe same way to a relevant acquisition under this part and the\nunencumbered value of landholdings mentioned in it.\n(2) If any arrangement affecting the unencumbered value of landholdings\nthat was entered into within 12 months before a relevant acquisition\nwas brought about by any person with the intention of reducing the\nunencumbered value of the landholdings, the commissioner may—\n(a) cause a valuation of the landholding to be made; and\n(b) direct the valuer to disregard the arrangement for the purposes\nof the valuation; and\n(c) assess duty on the basis of the valuation carried out in\naccordance with the direction.\n\nGeneral and supplemental Division 3.2.4\n","sortOrder":94},{"sectionNumber":"94","sectionType":"section","heading":"Uncompleted agreements for sale or conveyance of land","content":"94 Uncompleted agreements for sale or conveyance of land\n(b) the person makes a relevant acquisition; and\n(c) at the time the relevant acquisition was made, either—\n(i) both of the following apply:\n(A) the landholder was the vendor under an uncompleted\nagreement for the sale or conveyance of land;\n(B) the commissioner is satisfied that the agreement is\nsubsequently completed; or\n(ii) both of the following apply:\n(A) the landholder was the purchaser under an\nuncompleted agreement for the sale or conveyance of\nland;\n(B) the commissioner is satisfied that the agreement is\nsubsequently rescinded or terminated.\n(2) The commissioner must assess or reassess the duty payable in relation\nto the relevant acquisition as though the land the subject of the\nagreement was not, at the time the acquisition was made,\na landholding of the landholder.\nlandholder includes a linked body of the landholder.\nlinked body—see section 81 (5).\n\n","sortOrder":95},{"sectionNumber":"94A","sectionType":"section","heading":"Uncompleted agreements for purchase, allotment or","content":"94A Uncompleted agreements for purchase, allotment or\nissue of shares or units in landholder\n(a) a person makes a relevant acquisition; and\n(b) at the time of the relevant acquisition—\n(i) there is an uncompleted agreement for the purchase,\nallotment or issue of a share or unit in a landholder; and\n(ii) the person is the purchaser or person to whom a share or\nunit was to be allotted or issued under the agreement; and\n(c) the commissioner is satisfied that the agreement is subsequently\nrescinded or terminated within 3 years after the relevant\nacquisition; and\n(d) the person does not receive any benefit under the agreement.\n(2) The commissioner must assess or reassess the duty payable in relation\nto the relevant acquisition as though, at the time of the acquisition,\nthe person did not purchase, or was not allotted or issued, the share or\nunit.\nlandholder includes a linked body of the landholder.\nlinked body—see section 81 (5).\n\nPart 3.4 Acquisition of land use\nentitlements by allotment of\nshares or issue of units\n","sortOrder":96},{"sectionNumber":"103","sectionType":"section","heading":"When does liability for duty arise?","content":"103 When does liability for duty arise?\n(1) A liability for duty payable under this part arises when a land use\nentitlement is acquired by an allotment of shares or an issue of units\nto anyone otherwise than in circumstances to which subsection (2)\napplies.\n(2) This subsection applies to an allotment of shares by a territory\ncompany that is a private company—\n(a) at another person’s direction; and\n(b) in discharge of an obligation to the other person, whether the\nobligation arises as consideration for the purchase of property\nby the company or otherwise.\nterritory company means––\n(a) a company incorporated (or taken to be incorporated) under the\nCorporations Act that is taken to be registered in the ACT; or\n(b) a corporation that is incorporated under a territory Act.\n","sortOrder":97},{"sectionNumber":"104","sectionType":"section","heading":"When must duty be paid?","content":"104 When must duty be paid?\nA tax default does not happen for the Taxation Administration Act if\nduty is paid within 90 days after the liability to pay it arises.\n\nPart 3.4 Acquisition of land use entitlements by allotment of shares or issue of\n","sortOrder":98},{"sectionNumber":"105","sectionType":"section","heading":"Who is liable to pay duty?","content":"105 Who is liable to pay duty?\nDuty payable under this part is payable by the person who acquires\nthe land use entitlement.\n","sortOrder":99},{"sectionNumber":"106","sectionType":"section","heading":"Acquisition of land use entitlement","content":"106 Acquisition of land use entitlement\n(1) A person who acquires a land use entitlement by an allotment of\nshares or an issue of units must lodge with the commissioner a\nstatement of the entitlement.\n(2) The statement must be lodged within 90 days after the entitlement is\nso acquired.\n","sortOrder":100},{"sectionNumber":"107","sectionType":"section","heading":"What statement under s 106 must contain","content":"107 What statement under s 106 must contain\nA statement under section 106 must contain the following\ninformation:\n(a) the name and address of the person;\n(b) the name of the relevant company or unit trust;\n(c) the date when the land use entitlement was acquired;\n(d) the consideration paid by the person for the relevant shares or\nunits;\n(e) the other information that may be required by the commissioner.\n","sortOrder":101},{"sectionNumber":"108","sectionType":"section","heading":"Assessment of duty","content":"108 Assessment of duty\nDuty is payable in relation to the share allotment or unit issue by\nwhich a person acquires a land use entitlement at the general rate of\nduty determined for section 31 on the dutiable value of the land use\nentitlement.\n\n","sortOrder":102},{"sectionNumber":"109","sectionType":"section","heading":"Disability exemption","content":"109 Disability exemption\n(1) Duty under this part is not payable by a person who acquires a land\nuse entitlement by an allotment of shares or an issue of units if—\n(a) each of the following applies:\n(i) the person receives an NDIS amount as a participant under\nthe National Disability Insurance Scheme Act 2013\n(Cwlth) or someone else receives the NDIS amount on the\nperson’s behalf;\n(ii) the person receives or holds 1 of the following and has\ndone so for at least 1 year immediately before the date of\nthe acquisition of the land use entitlement:\n(A) an age pension under the Social Security Act 1991\n(Cwlth);\n(B) an age service pension under the Veterans’\nEntitlements Act 1986 (Cwlth);\n(C) a disability support pension under the Social Security\nAct 1991 (Cwlth);\n(D) a current gold card;\n(iii) the commissioner is satisfied that the land the subject of the\nland use entitlement is to be used as the principal place of\nresidence of the person; or\n(b) the land use entitlement—\n(i) is acquired by a special disability trust; and\n(ii) the commissioner is satisfied that the land the subject of the\nland use entitlement is to be used as the principal place of\nresidence of the beneficiary of the trust.\n\nPart 3.4 Acquisition of land use entitlements by allotment of shares or issue of\n(2) For subsection (1)—\n(a) the shares allotted or units issued for the land use entitlement\nmust be in a corporation or trust that is—\n(i) a charitable organisation for a tax law, registered as a\ncharity under the Australian Charities and Not-for-profits\nCommission Act 2012 (Cwlth); or\n(ii) a not-for-profit housing corporation; and\n(b) the land the subject of the land use entitlement must be used for\nsupportive housing; and\n(c) any other criteria determined under subsection (3) must be\nsatisfied.\n(3) The Minister may determine other criteria for an exemption from duty\nunder this section, including criteria relating to the purpose of the land\nuse entitlement under subsection (2) (b).\ncharitable organisation, for a tax law—see section 232.\ngold card means a card known as the Repatriation Health Card—For\nAll Conditions that evidences a person’s eligibility, under the\nVeterans’ Entitlements Act 1986 (Cwlth) or the Military\nRehabilitation and Compensation Act 2004 (Cwlth), to be provided\nwith treatment for all injuries or diseases.\nNDIS amount—see the National Disability Insurance Scheme\nAct 2013 (Cwlth), section 9.\nnot-for-profit housing corporation—see the Land Tax Act 2004,\nsection 11 (2).\nretirement village—see the Retirement Villages Act 2012, section 10.\n\nsupportive housing—\n(a) means premises used to provide residential accommodation for\npeople with physical or intellectual disability; but\n(b) does not include a retirement village or premises used for\nstudent accommodation.\nExample—par (a)\nhousing for people with intellectual disability that fosters independent living\n\nPart 3.6 Voluntary transfers under Financial Sector (Transfer and Restructure)\nPart 3.6 Voluntary transfers under\nFinancial Sector (Transfer and\nRestructure) Act 1999 (Cwlth)\n","sortOrder":103},{"sectionNumber":"115A","sectionType":"section","heading":"Definitions—pt 3.6","content":"115A Definitions—pt 3.6\nasset—see the FS (TR) Act, section 4 (1).\nbusiness—see the FS (TR) Act, section 4 (1).\nFS (TR) Act means the Financial Sector (Transfer and Restructure)\nAct 1999 (Cwlth).\nreceiving body—see the FS (TR) Act, section 4 (1).\nvoluntary transfer means a transfer under the FS (TR) Act, part 3.\n","sortOrder":104},{"sectionNumber":"115B","sectionType":"section","heading":"Declaration required if business transferred","content":"115B Declaration required if business transferred\n(1) This section applies to the voluntary transfer of business if the transfer\nof the assets of the business would be dutiable under this Act.\nNote The effect of the FS (TR) Act, s 22 is that a voluntary transfer of business,\nin itself, is not dutiable under this Act.\n(2) The receiving body must, within 14 days after the voluntary transfer,\ngive the commissioner a declaration about the transfer.\nNote For how documents may be given to the commissioner, see the Taxation\nAdministration Act, s 127.\n(3) The declaration must state—\n(a) the names, addresses and capacities of the parties to the transfer;\nand\n(b) the reason for the transfer; and\n\nVoluntary transfers under Financial Sector (Transfer and Restructure)\nPart 3.6\n(c) a description of the dutiable property transferred; and\n(d) the market value of the property (including the unencumbered\nvalue of any land transferred) on the date when the applicable\ncertificate under the FS (TR) Act, section 18 comes into force\nunder that section.\n(4) The commissioner may require a receiving body that gives a\ndeclaration under subsection (2), or that the commissioner believes is\nliable to give a declaration under that subsection, to give to the\ncommissioner, within 14 days or any longer period allowed by the\ncommissioner, a statement giving specified information about the\nNote It is an offence to give false or misleading information to the\ncommissioner, or to fail to give a declaration or statement required under\nthis section (see Taxation Administration Act, s 66 and s 67).\n","sortOrder":105},{"sectionNumber":"115C","sectionType":"section","heading":"When does liability for duty arise?","content":"115C When does liability for duty arise?\nA liability for duty payable under this part arises when a voluntary\ntransfer of business is made to a receiving body.\n","sortOrder":106},{"sectionNumber":"115D","sectionType":"section","heading":"When must duty be paid?","content":"115D When must duty be paid?\nThere is no tax default for the Taxation Administration Act if duty is\npaid within 90 days after the liability to pay it arises.\n","sortOrder":107},{"sectionNumber":"115E","sectionType":"section","heading":"Who is liable to pay duty?","content":"115E Who is liable to pay duty?\nDuty payable under this part is payable by the receiving body.\n\nPart 3.6 Voluntary transfers under Financial Sector (Transfer and Restructure)\n","sortOrder":108},{"sectionNumber":"115F","sectionType":"section","heading":"Assessment of duty","content":"115F Assessment of duty\n(1) Duty is payable in relation to a declaration to the commissioner under\nsection 115B (2) at the determined rate on the value of the transferred\nproperty stated in the declaration.\n(2) For this section, the commissioner may—\n(a) treat a declaration as having been varied or supplemented by a\nstatement to the commissioner for section 115B (4) in relation\nto the declaration; or\n(b) if a declaration has not been given to the commissioner under\nsection 115B (2)—treat a statement to the commissioner for\nsection 115B (4) as a declaration.\n","sortOrder":109},{"sectionNumber":"115G","sectionType":"section","heading":"Exemptions from duty","content":"115G Exemptions from duty\n(1) The Minister may determine guidelines for exempting from the\nassessment of duty under this part property that is the subject of a\nvoluntary transfer.\n(2) Section 115F does not apply to property transferred to a receiving\nbody if, under the guidelines, the transfer is to be exempt from duty\nunder this part.\n(3) Section 115F does not apply to property transferred to a receiving\nbody unless the transfer would have given rise to a liability to duty\nunder this Act if it had not been a voluntary transfer.\n(4) A determination under subsection (1) is a disallowable instrument.\n\n","sortOrder":110},{"sectionNumber":"Div 3","sectionType":"division","heading":"7.1 Exemptions—ch 3 transactions","content":"Division 3.7.1 Exemptions—ch 3 transactions\ngenerally\n","sortOrder":111},{"sectionNumber":"115H","sectionType":"section","heading":"Exemptions—ch 3 transactions","content":"115H Exemptions—ch 3 transactions\n(1) Duty under this chapter is not payable in relation to a chapter 3\ntransaction if—\n(a) a person is liable to pay duty under this chapter in relation to the\ntransaction; and\n(b) the person applies to the commissioner for an exemption from\nduty under this division in relation to the transaction; and\n(c) the commissioner exempts the transaction from duty.\n(2) An application for exemption from duty must—\n(a) be in writing; and\n(b) be made not later than—\n(i) 90 days after the day the chapter 3 transaction is made; or\n(ii) if the commissioner approves, in writing, a longer period—\nthe end of the longer period; and\n(c) state the exemption under this division that is being applied for;\nand\n(d) include any other information required by the commissioner.\nNote A person may apply to extend the time by which an application for\nexemption from duty must be made (see Taxation Administration Act,\ns 40).\n\n(3) The commissioner must exempt a chapter 3 transaction from duty if\nthe commissioner is satisfied an exemption under this division applies\nto the transaction.\n115HA Exemption—relevant acquisitions to secure finance\n(a) a person makes a relevant acquisition by acquiring an interest in\na landholder; and\n(b) the person is providing finance to the person from whom the\ninterest is acquired (the borrower); and\n(c) the interest is acquired solely as a security for the finance; and\nExample—finance\na mortgage\n(d) at the time of the acquisition, the borrower intends to reacquire\nthe interest during the applicable period.\n(2) Duty is not payable in relation to the relevant acquisition if the\n(a) the interest is acquired solely as a security for finance; and\n(b) at the time of the acquisition, the borrower intended to reacquire\nthe interest during the applicable period.\n(3) However, duty is payable in relation to the relevant acquisition if, at\nthe end of the applicable period, the interest is not—\n(a) reacquired by the borrower; or\n(b) for an acquisition made by way of a mortgage—transferred to\nanother person in exercise of the mortgagee’s power of sale.\n(4) Also, duty is payable in relation to the relevant acquisition if the\ncommissioner is satisfied that, at any time within the applicable\nperiod, the borrower intends not to reacquire the interest before the\nend of the applicable period.\n\n(5) The borrower must give written notice of their intention to not\nreacquire the interest to the commissioner as soon as possible after\nthey form the intention.\nNote The commissioner may require the borrower to provide information, give\nevidence or produce a record or other document in relation to the\nborrower’s intention (see Taxation Administration Act, s 82).\n(6) A person who reacquires an interest in a landholder under this section\ndoes not make a relevant acquisition.\n(7) In this section:\napplicable period, for a relevant acquisition, means—\n(a) 5 years after the day the acquisition is made; or\n(b) if the commissioner determines, in writing, a longer period—the\nlonger period.\n115HB Exemption—transactions made on bankruptcy or\nwinding-up\nThe commissioner must exempt a chapter 3 transaction from duty if\nsatisfied that the transaction is made by operation of law on the\nbankruptcy of a person or the winding-up of a company.\n115HC Exemption—transactions made due to change in trustees\n(1) This section applies if a chapter 3 transaction is made because of—\n(a) the retirement of a trustee; or\n(b) the appointment of a new trustee.\n(2) The commissioner must exempt the transaction from duty if—\n(a) the trust is a self managed superannuation fund; or\n(b) the commissioner is satisfied that—\n(i) on the retirement or appointment, there are no trustees that\nare, or can become, a beneficiary under the trust; and\n\n(ii) the transaction is not made as part of a scheme to vest, in a\nperson, an interest in a property of the trust to the detriment\nof any other person’s beneficial interest or potential\nbeneficial interest; and\n(iii) the transaction is not made as part of, or in relation to, a tax\navoidance scheme.\n(3) This section does not apply to a responsible entity of a managed\ninvestment scheme.\nnew trustee means a trustee appointed—\n(a) in substitution for another trustee; or\n(b) in addition to another trustee.\nself managed superannuation fund—see the Superannuation\nIndustry (Supervision) Act 1993 (Cwlth), section 10 (1).\n115HD Exemption—transactions in relation to managed\ninvestment schemes\nThe commissioner must exempt a chapter 3 transaction from duty if\nsatisfied that—\n(a) the parties to the transaction are—\n(i) the responsible entity of a managed investment scheme;\nand\n(ii) a custodian or agent of the responsible entity acting as\ncustodian or agent of the scheme; and\n(b) the beneficial owner of the chapter 3 property, transferred as part\nof the transaction, has not changed because of the transaction.\n\n115HE Exemption—transactions in relation to registered\nschemes\n(1) The commissioner must exempt a chapter 3 transaction from duty if\nsatisfied that a chapter 3 property is transferred as part of the\ntransaction—\n(a) from the responsible entity of a registered scheme; and\n(b) to a custodian or agent of the responsible entity of the scheme\nacting as custodian or agent of the scheme.\n(2) However, subsection (1) applies only if the commissioner is satisfied\nthat—\n(a) the scheme was a prescribed interest scheme before 1 July 1998;\nand\n(b) at the time the scheme became a registered scheme, the\nresponsible entity held the chapter 3 property as a trustee of the\nNote The term ‘prescribed interest’ was replaced with ‘managed investment’\nand the term ‘trustee’ was replaced with ‘responsible entity’ by the\nManaged Investments Act 1998 (Cwlth), sch 1 (repealed), which inserted\nnew s 1465 (References to prescribed interests etc. in existing laws and\ndocuments) into the Corporations Law (Cwlth) (repealed).\n115HF Exemption—ch 3 transactions made by apparent\npurchaser\n(1) The commissioner must exempt a chapter 3 transaction from duty if\nsatisfied that—\n(a) a chapter 3 property is transferred as part of the transaction from\nan apparent purchaser to the real purchaser; and\n(b) the property is vested in the apparent purchaser on trust for the\nreal purchaser; and\n(c) the real purchaser provided the money for the purchase of the\nproperty.\n\npurchase includes allotment.\n115HG Exemption—transactions made to return ch 3 property\nheld by trustee\n(a) a chapter 3 property was transferred from a person\n(the transferor) to another person to be held by the other person\nas trustee for the transferor; and\n(b) the property is transferred back to the transferor by the trustee\nfor no consideration (the chapter 3 transaction).\n(2) The commissioner must exempt the chapter 3 transaction from duty\nif satisfied that, while the trustee was holding the property for the\ntransferor, the transferor was the only person with a beneficial interest\nin the property.\nbeneficial interest does not include a trustee’s right of indemnity.\ntrustee includes a trustee appointed—\n(a) in substitution for a trustee; and\n(b) in addition to a trustee.\n115HH Exemption—transactions between superannuation funds\n(1) This section applies to a chapter 3 transaction that transfers a\nchapter 3 property from a superannuation fund to another\nsuperannuation fund for no consideration.\n\n(2) The commissioner must exempt the transaction from duty if satisfied\nthat the transfer is made—\n(a) from—\n(i) a complying superannuation fund; or\n(ii) a fund that was a complying superannuation fund within\n12 months before the day the transaction is made; and\n(b) to vest the property in—\n(i) another complying superannuation fund; or\n(ii) a fund that, in the opinion of its trustees at the time of the\ntransfer, will be a complying superannuation fund within\n12 months after the day the transaction is made; and\n(c) because a person—\n(i) has stopped being a member of, or has otherwise stopped\nhaving a beneficial interest in, the fund mentioned in\nparagraph (a); and\n(ii) has become a member of, or has otherwise begun having a\nbeneficial interest in, the fund mentioned in paragraph (b).\n115HI Exemption—transactions between trustees and\ncustodians of superannuation funds or trusts\n(1) The commissioner must exempt a chapter 3 transaction from duty\nif—\n(a) a chapter 3 property is transferred as part of the transaction—\n(i) between—\n(A) a trustee of a relevant fund or trust; and\n(B) a custodian of the trustee of the fund or trust; or\n\n(ii) between—\n(A) a custodian of a trustee of a relevant fund or trust; and\n(B) another custodian of the trustee of the fund or trust;\nand\n(b) the commissioner is satisfied that the beneficial ownership of the\nproperty has not changed because of the transaction.\npooled superannuation trust means an entity that is a pooled\nsuperannuation trust under the Superannuation Industry\n(Supervision) Act 1993 (Cwlth), section 44.\nrelevant fund or trust, in relation to a chapter 3 transaction, means—\n(a) a complying superannuation fund; or\n(b) a pooled superannuation trust; or\n(c) a fund or trust that, in the opinion of its trustees, will be a\ncomplying superannuation fund or pooled superannuation trust\nwithin 12 months after the day the transaction is made.\nDivision 3.7.2 Exemptions—‘top hatting’\narrangements\n","sortOrder":112},{"sectionNumber":"115I","sectionType":"section","heading":"Definitions—div 3.7.2","content":"115I Definitions—div 3.7.2\nexchanging members—see the Income Tax Assessment Act 1997\n(Cwlth), section 124-1045 (1).\ninterposed trust—see the Income Tax Assessment Act 1997 (Cwlth),\nsection 124-1045 (1).\n\nExemptions—‘top hatting’ arrangements Division 3.7.2\n","sortOrder":113},{"sectionNumber":"115J","sectionType":"section","heading":"Exemption for relevant acquisitions","content":"115J Exemption for relevant acquisitions\n(1) An exchanging member who makes a relevant acquisition may apply\nto the commissioner for an exemption from duty under this Act on\nthe relevant acquisition.\n(2) The commissioner must grant the exemption if satisfied that—\n(a) the relevant acquisition was made to give effect to a scheme that\nwould qualify as a roll-over under the Income Tax Assessment\nAct 1997 (Cwlth), subdivision 124-Q; and\nNote A roll-over involves a scheme for interposing a unit trust scheme\n(whether a new or existing unit trust scheme) between people who\nhave an ownership interest in 2 or more unit trust schemes, or in 1\nor more companies and 1 or more unit trust schemes, and the unit\ntrust schemes or companies in which they have an ownership\ninterest. The interests of the unit holders or shareholders are stapled\ntogether to form stapled securities and the interposed unit trust\nbecomes the owner of all the stapled interests.\n(b) when the scheme is completed, the interposed trust will be a\nlisted trust, widely held trust or landholder; and\n(c) the acquisition is not part of a scheme a purpose of which is to\nminimise duty otherwise payable under this Act; and\n(d) the conditions of the exemption, if any, will be met by the\napplicant.\n(3) If duty under this chapter has been paid on the relevant acquisition,\nthe commissioner must refund any duty paid that is not payable\nbecause of the exemption.\n","sortOrder":114},{"sectionNumber":"115K","sectionType":"section","heading":"Conditions of exemption","content":"115K Conditions of exemption\n(1) An exemption granted under this division is subject to any conditions\nstated by the commissioner.\n(2) A condition of the exemption is binding on each exchanging member.\n\n","sortOrder":115},{"sectionNumber":"115L","sectionType":"section","heading":"Revocation of exemption","content":"115L Revocation of exemption\n(1) The commissioner may revoke an exemption granted under this\ndivision if—\n(a) the interposed trust is not a listed trust, widely held trust or\nlandholder when the scheme is completed; or\n(b) the interposed trust ceases to be a listed trust, widely held trust\nor landholder within 12 months after the day the scheme is\ncompleted; or\n(c) the commissioner is no longer satisfied of a matter mentioned in\nsection 115J (2) (a) or (c); or\n(d) the decision to grant the exemption was based on false or\nmisleading information in a material particular given to the\ncommissioner in relation to the application; or\n(e) a condition of the exemption is not met.\n(2) If the commissioner revokes an exemption granted under this\ndivision—\n(a) duty is payable under this chapter on the relevant acquisition as\nif the exemption had never been granted; and\n(b) the exchanging member who made the relevant acquisition must\nlodge an acquisition statement with the commissioner not later\nthan 28 days after the day the exemption is revoked; and\n(c) the commissioner must make an assessment of duty payable\nunder this chapter on the relevant acquisition; and\n(d) a tax default happens for the Taxation Administration Act if the\nwhole of any duty assessed under paragraph (c) is not paid to the\ncommissioner within 90 days after the assessment.\n\nMortgages Chapter 7\n","sortOrder":116},{"sectionNumber":"Part 7","sectionType":"part","heading":"Mortgages","content":"Chapter 7 Mortgages\n","sortOrder":117},{"sectionNumber":"174","sectionType":"section","heading":"Liability for duty","content":"174 Liability for duty\nDuty is payable in relation to a mortgage instrument only if it is liable\nto duty under another chapter.\n\n","sortOrder":118},{"sectionNumber":"203","sectionType":"section","heading":"Meaning of dutiable value—pt 9.1","content":"203 Meaning of dutiable value—pt 9.1\ndutiable value, of a motor vehicle, means the greater of the following\namounts, less any premium paid for extended warranty insurance:\n(a) the consideration in money (or money’s worth) given for the\nacquisition of the vehicle;\n(b) the market value of the vehicle at the time duty is payable.\n","sortOrder":119},{"sectionNumber":"203A","sectionType":"section","heading":"Registration of vehicles in the name of 2 or more people","content":"203A Registration of vehicles in the name of 2 or more people\n(1) This section applies if a motor vehicle was, is or is to be registered in\nthe names of 2 or more people.\n(2) In this chapter, a reference to a person in whose name the vehicle was,\nis or is to be registered includes a reference to each person in whose\nname the vehicle was, is or is to be registered.\n","sortOrder":120},{"sectionNumber":"204","sectionType":"section","heading":"Imposition of duty","content":"204 Imposition of duty\nDuty is payable under this chapter in relation to an application to\nregister a motor vehicle under the Vehicle Registration Act if—\n(a) the vehicle has not previously been registered under that Act or\nany other territory law; or\n(b) the person in whose name the vehicle is to be registered is not\nthe person in whose name the vehicle was last registered.\n\nImposition and rates of duty Part 9.1\n","sortOrder":121},{"sectionNumber":"205","sectionType":"section","heading":"Lodgment of statement of dutiable value","content":"205 Lodgment of statement of dutiable value\nA person who is required by law to make an application to register a\nmotor vehicle under the Vehicle Registration Act must lodge with the\napplication for registration a statement of the dutiable value of the\nvehicle, unless no duty is payable under this chapter in relation to the\napplication.\n","sortOrder":122},{"sectionNumber":"206","sectionType":"section","heading":"Who is liable to pay duty?","content":"206 Who is liable to pay duty?\nDuty is payable by the applicant for registration of the motor vehicle.\n","sortOrder":123},{"sectionNumber":"207","sectionType":"section","heading":"When does duty become payable?","content":"207 When does duty become payable?\nDuty becomes payable when the motor vehicle is registered under the\nrelevant application.\n","sortOrder":124},{"sectionNumber":"208","sectionType":"section","heading":"Rate of duty","content":"208 Rate of duty\n(1) Subject to subsection (2), duty in respect of an application to register\na motor vehicle is payable on the dutiable value of the motor vehicle\nat the determined rate.\n(2) Duty payable on an application to register a motor vehicle is payable\non the dutiable value of the vehicle at the determined rate if—\n(a) the vehicle has a dutiable value of at least—\n(i) $45 000; or\n(ii) if an amount is determined under the Taxation\nAdministration Act 1999, section 139—the amount\ndetermined; and\n(b) the vehicle is not any of the following:\n(i) a motorcycle (with or without a sidecar);\n(ii) a large bus (seating 10 or more people, including the\ndriver);\n(iii) a hearse;\n\n(iv) an invalid conveyance;\n(v) a trailer;\n(vi) a vehicle with a gross vehicle mass more than 4.5t;\n(vii) plant or equipment;\n(viii) a vehicle prescribed by regulation.\nExample—par (vii)\nforklift\n(3) A determination of a determined rate for this section may apply, adopt\nor incorporate an instrument as in force from time to time.\nExample—instrument\nthe Green Vehicle Guide for motor vehicles, a copy of which is accessible at\nNote 1 The text of an applied, adopted or incorporated instrument, whether\napplied as in force from time to time or at a particular time, is taken to be\na notifiable instrument if the operation of the Legislation Act, s 47 (5) or\n(6) is not disapplied (see s 47 (7)).\nNote 2 A reference to an instrument includes a reference to a provision of an\ninstrument (see Legislation Act, s 14 (2)).\n\n","sortOrder":125},{"sectionNumber":"208A","sectionType":"section","heading":"Definitions—pt 9.2","content":"208A Definitions—pt 9.2\ndemonstrator means a new motor vehicle used solely for the sale of\nanother motor vehicle of the same kind.\ntrading stock means a motor vehicle offered or exposed for sale by a\nlicensed vehicle dealer in the course of the dealer’s business, other\nthan a motor vehicle used—\n(a) personally by the dealer or a member of the dealer’s staff or\nfamily; or\n(b) for the general purposes of the dealer’s business.\n","sortOrder":126},{"sectionNumber":"209A","sectionType":"section","heading":"Foreign countries","content":"209A Foreign countries\n(a) the applicant is a foreign country; and\n(b) the vehicle is for the official use of a diplomatic mission of the\nforeign country based in the ACT.\n","sortOrder":127},{"sectionNumber":"209B","sectionType":"section","heading":"International organisations and diplomats","content":"209B International organisations and diplomats\nmotor vehicle if the application is exempt from duty under the\nInternational Organisations (Privileges and Immunities) Act 1963\n(Cwlth) or the Diplomatic Privileges and Immunities Act 1967\n(Cwlth).\n\n","sortOrder":128},{"sectionNumber":"209C","sectionType":"section","heading":"Status of forces agreements","content":"209C Status of forces agreements\n(1) Duty under this chapter is not payable on an application to register a\nmotor vehicle if the vehicle is subject to a status of forces agreement.\nstatus of forces agreement means an agreement between the\nCommonwealth and another country allowing for the importation of\nvehicles by visiting military personnel.\n","sortOrder":129},{"sectionNumber":"211","sectionType":"section","heading":"Certain disabled people","content":"211 Certain disabled people\n(a) both the following paragraphs apply:\n(i) the applicant has served in the Defence Force or in any\nother armed forces of the Sovereign and who, because of\nthat service—\n(A) has lost a leg or both arms or has had a leg, or both\narms, rendered permanently and wholly useless; or\n(B) receives a pension under the Veterans’ Entitlements\nAct 1986 (Cwlth), part 2 and is a veteran (within the\nmeaning of that part) to whom that Act, section 24\napplies; or\n(C) receives a special rate disability pension under the\nMilitary Rehabilitation and Compensation Act 2004\n(Cwlth) or is eligible to make a choice under that Act,\nsection 199;\n(ii) the vehicle is for the applicant’s own transportation; or\n\n(b) both the following paragraphs apply—\n(i) a doctor has certified that the applicant is permanently\nunable to use public transport because of the loss of, or loss\nof use of, a leg or both legs;\n(ii) the vehicle is for use by the person in travelling to and from\ngainful employment.\n","sortOrder":130},{"sectionNumber":"211A","sectionType":"section","heading":"Partial exemption—modified vehicles for people with","content":"211A Partial exemption—modified vehicles for people with\ndisabilities\n(1) This section applies to duty payable on an application to register a\n(a) modifications have been made to the vehicle for a person with a\ndisability; and\n(b) either—\n(i) the applicant is a person with a disability; or\n(ii) the motor vehicle is to be used to transport a person with a\ndisability.\n(2) For the purposes of duty payable on the application, the dutiable value\nof the motor vehicle is the dutiable value of the vehicle apart from\nthis section reduced by the value of the modifications.\nmodifications, made to a vehicle for a person with a disability, means\nmodifications made—\n(a) to enable the person with a disability to drive the vehicle; or\n\n(b) to enable someone else to transport the person with a disability\nin the vehicle.\nthe addition to a vehicle of an hydraulic lift for a wheelchair\nperson with a disability means a person who has a disability that—\n(a) is attributable to an intellectual, psychiatric, sensory, physical or\nneurological impairment, or acquired brain injury; and\n(b) is likely to be permanent; and\n(c) results in substantially reduced capacity in self-care,\nself-management, mobility or communication requiring\nsignificant ongoing, or long-term episodic, support.\nvalue, of modifications, means the consideration (in money or\nmoney’s worth) given for the modifications.\n","sortOrder":131},{"sectionNumber":"214","sectionType":"section","heading":"Vehicle dealers—registration of demonstrators and","content":"214 Vehicle dealers—registration of demonstrators and\ntrading stock\n(1) Duty under this chapter is not payable on an application by a licensed\nvehicle dealer to register a motor vehicle in the dealer’s name if—\n(a) the vehicle is a demonstrator or trading stock; and\n(b) the vehicle is not registered in the name of the dealer at the time\nof the application.\n(2) However, if the dealer has not disposed of the vehicle within\n12 months after its registration under this section, the dealer becomes\nliable to pay the duty on the application for registration that would\nhave been payable if the exemption under this section had not applied.\n\n","sortOrder":132},{"sectionNumber":"215","sectionType":"section","heading":"Organisations registered under Fair Work (Registered","content":"215 Organisations registered under Fair Work (Registered\nOrganisations) Act\nmotor vehicle made by an organisation registered under the Fair\nWork (Registered Organisations) Act 2009 (Cwlth) if the registration\nis to happen in accordance with that Act, section 85.\n","sortOrder":133},{"sectionNumber":"216","sectionType":"section","heading":"Repossessed motor vehicles","content":"216 Repossessed motor vehicles\n(a) the applicant is in the business of financing the purchase or use\nof motor vehicles; and\n(b) the vehicle was repossessed by, or voluntarily surrendered to,\nthe applicant; and\n(c) the applicant, in the course of that business, does not dispose of\na repossessed or surrendered vehicle except by public tender or\npublic auction or through a person who is a licensed vehicle\ndealer.\n","sortOrder":134},{"sectionNumber":"217","sectionType":"section","heading":"Veteran, vintage and historic vehicles","content":"217 Veteran, vintage and historic vehicles\n(1) Duty under this chapter is not payable on an application to register a\nveteran, vintage or historic vehicle if—\n(a) the vehicle had not been registered under the Vehicle\nRegistration Act or a corresponding law during the 2 years\nimmediately before the application for registration; and\n(b) the registration would be the first registration of the vehicle after\nits restoration; and\n(c) on registration the vehicle would be allocated numberplates that\ncarry the words ‘veteran car’, ‘vintage car’ or ‘historic car’.\n\n(2) If—\n(a) within the period of 3 years immediately following a registration\nin relation to which no duty is payable under subsection (1) a\nfurther application is made for registration of the relevant\nvehicle under the Vehicle Registration Act; and\n(b) the vehicle is owned by the person who owned it at the time of\nthe registration referred to in subsection (1); and\n(c) on the further registration the vehicle would not be allocated\nnumberplates that carry the words ‘veteran car’, ‘vintage car’ or\n‘historic car’;\nthere is payable, on the first such further application for registration,\nan amount of tax equal to the tax that would have been payable on the\nfirst application for registration of the vehicle after its restoration if\nsubsection (1) had not been applicable.\nhistoric vehicle means a motor vehicle, other than a veteran vehicle\nor a vintage vehicle, built not less than 30 years before—\n(a) the day it was last registered; or\n(b) if it is unregistered and is to be registered—the date of\nregistration.\nveteran vehicle means a motor vehicle built before 1919.\nvintage vehicle means a motor vehicle built after 1918 and\nbefore 1931.\n\n","sortOrder":135},{"sectionNumber":"218","sectionType":"section","heading":"Avoidance of double duty—duty paid in corresponding","content":"218 Avoidance of double duty—duty paid in corresponding\nAustralian jurisdiction\nDuty is not payable on an application to register a motor vehicle in\nthe ACT if—\n(a) at the time the application was made, the applicant was recorded\nas the registered operator of the vehicle in the register of an\nAustralian jurisdiction corresponding to the registrable vehicles\nregister within the meaning of the Road Transport (Vehicle\nRegistration) Act 1999; and\n(b) duty was paid in that jurisdiction in respect of the registration.\nEmmy applies to register her car in the ACT. The car is registered in Emmy’s name\nin Queensland. Under Queensland law, registration of Emmy’s car is exempt from\nduty. However, under this Act, registration of Emmy’s car is not exempt from duty.\nSection 218 does not apply, as Emmy has not paid duty in Queensland.\n","sortOrder":136},{"sectionNumber":"219","sectionType":"section","heading":"Reassessment of duty—repossession of stolen motor","content":"219 Reassessment of duty—repossession of stolen motor\nvehicle\n(1) Duty is not payable on an application for registration of a motor\nvehicle that has been repossessed from a person because, before the\nperson acquired it, it had been stolen.\n(2) If requested by a person who has paid duty on an application for\nregistration to which subsection (1) applies, the commissioner must\nassess or reassess the duty accordingly.\n\n","sortOrder":137},{"sectionNumber":"221","sectionType":"section","heading":"Prerequisites for registration","content":"221 Prerequisites for registration\n(1) Despite anything in the Vehicle Registration Act, the road transport\nauthority may register a motor vehicle under that Act only if—\n(a) the vehicle had previously been registered under the Vehicle\nRegistration Act, any other territory law or a corresponding law\nand the last previous registration was solely in the name of the\nperson who is applying for registration; or\n(b) for an application for registration that is claimed to be exempt\nfrom duty under part 9.2 (Exemptions)—the commissioner is\nsatisfied that the application is exempt; or\n(c) for an application for registration that is claimed to be exempt\nfrom duty under section 214—the application is solely in the\nname of a person who certifies in writing that—\n(i) the person is carrying on business as a licensed vehicle\ndealer; and\n(ii) the vehicle is held by the person as a demonstrator vehicle\nor trading stock; or\n(d) for an application for registration that is claimed to be exempt\nfrom duty under section 217—the application is accompanied\nby a certificate by the owner that states—\n(i) whether the registration is the first registration of the\nvehicle after its restoration; and\n(ii) whether the vehicle has been registered under the Vehicle\nRegistration Act or a corresponding law during the period\nof 2 years immediately before the date of the application\nand, if it has been, the date when the last registration\nexpired; or\n\nMiscellaneous Part 9.3\n(e) the applicant for the registration (other than registration\nmentioned in subsection (2)) pays the amount of the duty\npayable on the application for registration, and the application is\naccompanied by a statement by the applicant, in writing, of—\n(i) the amount that, to the best of his or her knowledge and\nbelief, is or will be the market value of the vehicle at the\ntime the application is made; and\n(ii) the purchase price paid for the vehicle by the applicant; and\n(iii) if the stated market price differs from the purchase price—\nthe reason for the difference.\n(2) The road transport authority must not—\n(a) register a vehicle sold by a person who is a licensed vehicle\ndealer if the registration would be the first registration of the\nvehicle after the sale; or\n(b) transfer the registration of a vehicle sold by a licensed vehicle\ndealer if the transfer would be the first transfer of the registration\nof the vehicle after the sale;\nunless the dealer’s licence code is endorsed on the application for, or\nfor transfer of, registration.\n(3) A person claiming exemption of an application for the registration of\na motor vehicle from duty under part 9.2 must give the road transport\nauthority any relevant information the authority requires.\ndemonstrator––see section 208A.\ntrading stock––see section 208A.\n\n","sortOrder":138},{"sectionNumber":"223","sectionType":"section","heading":"Returns by road transport authority","content":"223 Returns by road transport authority\n(1) As soon as practicable after the end of each month, the road transport\nauthority must report to the commissioner about applications\nmentioned in section 221 decided in the month.\n(2) If required by the commissioner, the road transport authority must\ngive the commissioner particulars of all certificates, statements and\nother information given for section 221 during the month.\n","sortOrder":139},{"sectionNumber":"224","sectionType":"section","heading":"Rectification of errors in registration","content":"224 Rectification of errors in registration\nDuty is not payable on an application to register a motor vehicle if the\napplication is made solely to rectify an error or omission in a previous\nregistration of the vehicle in the ACT.\n","sortOrder":140},{"sectionNumber":"225","sectionType":"section","heading":"Refund of duty on cancellation of sale","content":"225 Refund of duty on cancellation of sale\nIf a person satisfies the commissioner—\n(a) that duty has been paid on an application to register a motor\nvehicle purchased by the person; and\n(b) that, after the purchase—\n(i) the transaction by which the purchase was made was\ncancelled; and\n(ii) the motor vehicle has been returned to the person from\nwhom it was purchased; and\n(iii) all money refundable on the cancellation (other than on\naccount of duty) has been refunded to the person who\npurchased the vehicle;\nthe commissioner must refund the duty paid on the application.\n\nMiscellaneous Part 9.3\n","sortOrder":141},{"sectionNumber":"226","sectionType":"section","heading":"Certificates as evidence","content":"226 Certificates as evidence\nA certificate of the road transport authority to the effect that a stated\nvehicle was or was not registered in the name of a stated person on a\nstated date is evidence of those matters and the facts on which they\nare based.\n\n","sortOrder":142},{"sectionNumber":"229","sectionType":"section","heading":"Minimum amount of duty","content":"229 Minimum amount of duty\n(1) This section applies to an amount of duty payable under this Act,\nother than chapter 9 (Motor vehicle registration), in relation to a\ntransaction or instrument.\nmade or in force under the Act, including any regulation (see Legislation\nAct, s 104).\n(2) Despite any other provision of this Act, if the amount of duty payable\nunder this Act in relation to a transaction or instrument would, apart\nfrom this section, be less than $20, duty under this Act is not payable.\n\nNote The exemptions from duty provided under this chapter are in addition to\nthe exemptions under the following provisions:\n(a) pt 2.5 (Exemptions);\n(b) pt 3.7 (Exemptions—ch 3 transactions);\n(c) pt 9.2 (Exemptions).\n","sortOrder":143},{"sectionNumber":"230","sectionType":"section","heading":"Inter-generational rural transfers","content":"230 Inter-generational rural transfers\n(1) Duty under this Act is not payable on a transfer or agreement for the\nsale or transfer of land, a lease of land, or a transfer or assignment of\na lease or permit in respect of land, used for primary production\ntogether with any other property that is an integral part of the business\nof primary production, if the commissioner is satisfied that—\n(a) the land was land used for primary production by the transferor,\nlessor or assignor immediately before the transaction or the date\nof first execution of the instrument; and\n(b) the land will continue to be land used for primary production by\nthe transferee, lessee or assignee; and\n(c) the parties are people of a class identified in guidelines\ndetermined by the Minister; and\n(d) the transaction satisfies the other requirements that may be\ncontained in the guidelines.\n(2) The Minister may determine guidelines for subsection (1) (c) or (d).\n(3) A guideline is a disallowable instrument.\n\n","sortOrder":144},{"sectionNumber":"231","sectionType":"section","heading":"Specialised agencies","content":"231 Specialised agencies\nDuty under this Act is not payable on any instrument executed by or\non behalf of a Specialised Agency within the meaning of the\nConvention on the Privileges and Immunities of the Specialised\nAgencies that was approved by the General Assembly of the United\nNations on 21 November 1947 in respect of which instrument the\nSpecialised Agency is the person described in this Act as the person\nliable to pay the duty.\n","sortOrder":145},{"sectionNumber":"232","sectionType":"section","heading":"Charitable organisations","content":"232 Charitable organisations\n(1) Duty under this Act is not payable if the duty would be payable by a\ncharitable organisation.\ncharitable organisation—\n(a) for a tax law—see the Taxation Administration Act,\nsection 18B; but\n(b) does not include an organisation that is related to an excluded\norganisation unless a beneficial organisation determination is in\nforce for the excluded organisation.\nNote 1 Beneficial organisation determination—see the Taxation\nAdministration Act, dictionary.\nNote 2 Excluded organisation and organisation—see the Taxation\nAdministration Act, pt 3A (Charitable organisations).\n(3) For subsection (2), an organisation is related to an excluded\norganisation if—\n(a) the organisation holds dutiable property as trustee of a trust; and\n(b) the excluded organisation is a beneficiary under the trust,\nwhether it has a vested share or is contingently entitled or is a\npotential beneficiary under the trust.\n\n","sortOrder":146},{"sectionNumber":"232A","sectionType":"section","heading":"Corporate reconstruction transactions","content":"232A Corporate reconstruction transactions\n(1) Duty under this Act is not payable on a corporate reconstruction\ntransaction that is approved by the commissioner in accordance with\nany guideline determined under subsection (3).\n(2) An approval for subsection (1) may be given subject to conditions.\n(3) The Minister may determine guidelines for approvals.\ncorporate reconstruction transaction means—\n(a) a dutiable transaction where property is—\n(i) transferred (or agreed to be transferred) by a member of a\ngroup of corporations to another member of the same\ngroup; or\n(ii) vested in a member of the group, if the property was owned\nimmediately before the vesting by another member of the\nsame group; or\n(b) the making of a relevant acquisition, if by the acquisition\nproperty is—\n(i) transferred (or agreed to be transferred) by a member of a\ngroup of corporations to another member of the same\ngroup; or\n(ii) vested in a member of the group, if the property was owned\nimmediately before the vesting by another member of the\nsame group; or\n(c) an application to register a motor vehicle if—\n(i) the application is made by a member of a group of\ncorporations; and\n\n(ii) immediately before the application was made, the vehicle\nwas registered in the name of another member of the same\ngroup.\ncorporation includes a unit trust scheme.\nrelevant acquisition, in relation to a person—see section 86.\n","sortOrder":147},{"sectionNumber":"232B","sectionType":"section","heading":"Hospitals and schools","content":"232B Hospitals and schools\n(1) Duty under this Act is not payable if the commissioner is satisfied\nthat the duty would be payable by a hospital or school or a trustee\nwho holds property in trust for the hospital or school.\nNote Hospital—see the dictionary.\ngovernment school—see the Education Act 2004, dictionary.\nproperty held by a trustee in trust for a hospital or school includes the\nfollowing:\n(a) land granted or transferred to the trustee;\n(b) property transferred to the trustee under a chapter 3 transaction;\n(c) a motor vehicle for which an application to register the vehicle\nhas been made.\nregistered non-government school—see the Education Act 2004,\ndictionary.\nschool means a government school or registered non-government\nschool.\n","sortOrder":148},{"sectionNumber":"232C","sectionType":"section","heading":"Commonwealth, States and Territories","content":"232C Commonwealth, States and Territories\n(1) Duty under this Act is not payable if the commissioner is satisfied the\nduty would be payable by any of the following:\n(a) the Commonwealth;\n\n(b) a State or another Territory;\n(c) a prescribed authority of the Commonwealth, a State or another\nTerritory;\n(d) a non-commercial Commonwealth authority.\nNote State includes the Northern Territory (see Legislation Act, dict, pt 1).\nnon-commercial Commonwealth authority means a body corporate\n(other than an incorporated company, society or association) that—\n(a) is incorporated for a public purpose by or under a law of the\nTerritory or the Commonwealth; and\n(b) does not have as its sole or principal function the carrying on of\nan activity in the nature of a business, whether or not for profit.\n","sortOrder":149},{"sectionNumber":"232D","sectionType":"section","heading":"Deceased estates","content":"232D Deceased estates\n(1) Duty under this Act is not payable in relation to the following:\n(a) a transfer of dutiable property not made for valuable\nconsideration by the legal personal representative of a deceased\nperson to a beneficiary if the commissioner is satisfied that the\ntransfer is—\n(i) a transfer made under and in conformity with the trusts\ncontained in the will of the deceased person or arising on\nan intestacy; or\n(ii) a transfer of property the subject of a trust for sale\ncontained in the will of the deceased person;\n(b) a consent by a legal representative of a deceased person if the\ncommissioner is satisfied that the consent is to a transmission\napplication by a beneficiary;\n(c) a transmission application to a devisee if the commissioner is\nsatisfied the devisee is also the sole legal representative;\n\n(d) a chapter 3 transaction made consequent on the death of a person\nif the transferor is the executor of the will of the deceased\nperson, the administrator of the estate of the deceased person or\na beneficiary of the will or estate of the deceased person;\n(e) an application to register a motor vehicle made by—\n(i) a person in whom an interest in the vehicle has vested as a\npersonal representative of a deceased person in whose\nname the vehicle was registered in the ACT; or\n(ii) a person who has become beneficially entitled to the\nvehicle following the death of a person in whose name the\nvehicle was registered in the ACT; or\n(iii) a person who has become beneficially entitled to the\nvehicle by a right of survivorship following the death of a\nformer joint owner if, at the time of the death of the former\njoint owner, the vehicle was registered in the ACT.\n(2) Subsection (3) applies to a transfer of dutiable property in relation to\nwhich duty is payable under chapter 2 (Transactions concerning\ndutiable property) if the commissioner is satisfied that the transfer is\nmade under, but only partly in conformity with, a trust contained in\nthe will of a deceased person or arising on an intestacy (the trust).\n\n(3) The dutiable value of the property is worked out as follows:\nX − Y\nX means, if all the dutiable property were transferred in conformity\nwith the trust, the unencumbered value of the property.\nY means the unencumbered value of the express beneficial interest in\nthe property transferred in conformity with the trust.\nExample—dutiable value\nUnder a will, Brad is entitled to a 2/3 share in a house and Josh is entitled to a 1/3\nshare. The unencumbered value of the house is $480 000. Josh and Brad agree that\nBrad will buy Josh’s share in the house. With the consent of Josh and Brad, the\nlegal personal representative of the deceased person under the will transfers the\nwhole of the interest in the house to Brad. The commissioner determines that the\nunencumbered value of the express beneficial interest in the property transferred to\nBrad in conformity with the trust under the will is $320 000. The dutiable value of\nthe transfer is $160 000.\n(4) For subsection (3), a person does not have an express beneficial\ninterest in property the subject of a discretionary trust.\ninterest—\n(a) means a proprietary interest; and\n(b) includes an entitlement to a proprietary interest under the will,\nor on the intestacy, of a deceased person.\n\n","sortOrder":150},{"sectionNumber":"Part 11","sectionType":"part","heading":"2 Exemptions from duty—certain","content":"Part 11.2 Exemptions from duty—certain\npersonal relationships\n","sortOrder":151},{"sectionNumber":"232E","sectionType":"section","heading":"Definitions—pt 11.2","content":"232E Definitions—pt 11.2\nde facto relationship—see the Family Law Act 1975 (Cwlth),\nsection 4AA.\nmotor vehicle transfer application means an application to transfer\nthe registration of a motor vehicle.\nspouse party—see the Family Law Act 1975 (Cwlth), section 4.\ntransaction means any of the following:\n(a) a transfer of dutiable property;\n(b) a motor vehicle transfer application following a transfer of\nproperty in the vehicle to the applicant;\n(c) a chapter 3 transaction.\n","sortOrder":152},{"sectionNumber":"232F","sectionType":"section","heading":"Transactions under certain court orders","content":"232F Transactions under certain court orders\nDuty under this Act is not payable in relation to a transaction made\n(a) an order of a court under the Family Law Act 1975 (Cwlth) or\nthe Married Persons Property Act 1986; or\n(b) any other order of a court for the distribution of property\nconsequent on the end of the relationship between partners.\nNote The dictionary defines partner as a person’s spouse or someone with\nwhom the person has a domestic relationship. Domestic relationship is\ndefined in the dictionary to have the same meaning as in the Domestic\nRelationships Act 1994, s 3.\n\nExemptions from duty—certain personal relationships Part 11.2\n","sortOrder":153},{"sectionNumber":"232G","sectionType":"section","heading":"Transactions under Family Law Act 1975 (Cwlth), s 90B,","content":"232G Transactions under Family Law Act 1975 (Cwlth), s 90B,\ns 90C or s 90D financial agreements\nunder a financial agreement made under the Family Law Act 1975\n(Cwlth), section 90B, section 90C or section 90D that is binding on\nthe parties under that Act, if—\n(a) the commissioner is satisfied that the transaction is consequent\non the dissolution, annulment or irretrievable breakdown of a\nmarriage; and\n(b) the property that is the subject of the transaction is matrimonial\n(c) for a transfer of dutiable property or property in a motor vehicle,\n(i) to the parties to the marriage, or to either of them; or\n(d) for a chapter 3 transaction, the parties to the transaction are—\n(i) the parties to the marriage, or either of them; or\n(2) For subsection (1) (a), in deciding whether a transaction is consequent\non the irretrievable breakdown of a marriage, the commissioner must\nhave regard to any statement made by a party to the marriage to the\neffect that—\n(a) the party intends to apply for dissolution or annulment of the\nmarriage; or\n\n(b) the parties to the marriage have separated, and there is no\nreasonable likelihood of cohabitation being resumed.\nNote 1 The commissioner may require a person to provide information, attend\nNote 2 It is an offence to make a false or misleading statement, give false or\nmisleading information or produce a false or misleading document (see\nCriminal Code, pt 3.4).\n","sortOrder":154},{"sectionNumber":"232H","sectionType":"section","heading":"Transactions under Family Law Act 1975 (Cwlth), pt 8AB","content":"232H Transactions under Family Law Act 1975 (Cwlth), pt 8AB\nfinancial agreements\nunder, a part 8AB financial agreement made under the Family Law\nAct 1975 (Cwlth), section 90UB, section 90UC or section 90UD that\nis binding on the parties under that Act, if—\n(a) the commissioner is satisfied that the transaction is consequent\non the end of the de facto relationship between the parties; and\n(b) the property that is the subject of the transaction is relationship\n(c) for a transfer of dutiable property or property in a motor vehicle,\n(i) to the parties to the relationship, or to either of them; or\n(d) for a chapter 3 transaction, the parties to the transaction are—\n(i) the parties to the relationship, or either of them; or\n\nExemptions from duty—certain personal relationships Part 11.2\n(2) For subsection (1) (a), in deciding whether a transaction under a\npart 8AB financial agreement is consequent on the end of a de facto\nrelationship, the commissioner must have regard to any separation\ndeclaration made by a spouse party to the agreement under the Family\nLaw Act 1975 (Cwlth), section 90UF.\nNote The commissioner may require a person to provide information, attend\n","sortOrder":155},{"sectionNumber":"232I","sectionType":"section","heading":"Transactions under Domestic Relationships Act 1994,","content":"232I Transactions under Domestic Relationships Act 1994,\ns 33 (1) (d)\nunder a domestic relationship agreement or termination agreement\nunder the Domestic Relationships Act 1994, if—\n(a) the agreement is in writing and signed by each party; and\n(b) the agreement is endorsed with, or accompanied by, the\ncertificates mentioned in that Act, section 33 (1) (d) for each\nparty; and\nNote The certificates relate to independent legal advice about the\nagreement.\n(c) the commissioner is satisfied that the transaction is consequent\non the end of the domestic relationship between the parties; and\n(d) the property that is the subject of the transaction is relationship\n(e) for a transfer of dutiable property or property in a motor vehicle,\n(i) to the parties to the relationship, or to either of them; or\n\n(f) for a chapter 3 transaction, the parties to the transaction are—\n(i) the parties to the relationship, or either of them; or\n(2) For subsection (1) (c), in deciding whether a transaction under a\ndomestic relationship agreement is consequent on the end of a\nrelationship, the commissioner must have regard to any statement\nmade by a party to the relationship to the effect that—\n(a) the relationship has ended; or\n(b) if the relationship is a civil union—the party has given, or\nintends to give, a termination notice to the registrar-general\nunder the Civil Unions Act 2012; or\n(c) if the relationship is a civil partnership—the party has given, or\nintends to give, a termination notice to the registrar-general\nNote The commissioner may require a person to provide information, attend\n\n","sortOrder":156},{"sectionNumber":"239","sectionType":"section","heading":"Electronic assessment and payment of duty","content":"239 Electronic assessment and payment of duty\n(1) A person may apply to the commissioner, in writing, for approval to\nmake assessment applications and pay duty electronically.\n(2) On application under subsection (1), the commissioner must—\n(a) approve the application; or\n(b) refuse to approve the application.\n(3) An approval may be given subject to conditions stated in the approval.\nExamples\n1 a condition about the kinds of transactions to which the approval applies\n2 a condition about how payment must be made\n(4) The commissioner may amend, suspend or cancel an approval given\nto a person under this section by written notice given to the person.\n(5) If the commissioner receives an electronic assessment application in\nrelation to a transaction or instrument in accordance with an approval\nunder this section, the commissioner must—\n(a) make an assessment of the duty payable in relation to the\ntransaction or instrument; and\n(b) give the person written notice of the assessment stating—\n(i) the amount of duty payable; or\n(ii) that duty is not payable.\nNote A person given a notice under s (5) (b) must keep the records required\nunder the Taxation Administration Act, s 57 (2).\n\n","sortOrder":157},{"sectionNumber":"242","sectionType":"section","heading":"Instruments to be separately charged with duty in certain","content":"242 Instruments to be separately charged with duty in certain\ncases\nIf an instrument relates to several distinct matters in respect of which\nduty is payable, for this Act, each matter must be treated as if it were\ndealt with in a separate instrument.\n","sortOrder":158},{"sectionNumber":"243","sectionType":"section","heading":"Execution of instruments","content":"243 Execution of instruments\n(1) For this Act, an instrument is taken to be first executed the first time\nthat it is signed and sealed, or signed (as the case may be) by any party\nto it.\n(2) However, a contract made by acceptance of an offer contained in an\ninstrument is taken to be first executed when the offer is accepted.\n","sortOrder":159},{"sectionNumber":"244","sectionType":"section","heading":"Certificate of duty and other charges","content":"244 Certificate of duty and other charges\n(1) A relevant person for a dutiable transaction may apply to the\ncommissioner for a certificate of—\n(a) the duty payable under this Act in relation to the dutiable\ntransaction, including the amount payable under a deferral\narrangement (if any) under part 2.6A (Deferred payment of\nduty); and\n(b) the amount of duty and any other amounts immediately payable\nto the Territory under this Act in relation to the dutiable\ntransaction.\n(2) The commissioner must give the applicant the certificate.\n(3) The certificate is conclusive proof for an honest buyer for value of the\nmatters certified.\nNote The certificate may include a certificate of amounts payable under the\nLand Tax Act 2004 and the Rates Act 2004 in relation to the parcel (see\nLegislation Act, s 49).\n\n(4) For this section, duty and other amounts payable are taken to be\npayable immediately even though any necessary time after service of\na notice has not ended.\nrelevant person, for a dutiable transaction, means the transferor,\ntransferee or mortgagee of the property the subject of the dutiable\ntransaction.\n","sortOrder":160},{"sectionNumber":"250","sectionType":"section","heading":"Receiving instruments in evidence","content":"250 Receiving instruments in evidence\n(1) This section applies to an instrument if—\n(a) the instrument effects a dutiable transaction; or\n(b) duty under this Act is payable in relation to the instrument.\n(2) The instrument is available for use in law or equity for any purpose,\nand may be presented in evidence in a court or tribunal exercising\ncivil jurisdiction, if—\n(a) it is marked by, or in a way approved by, the commissioner; or\n(b) any duty payable in relation to the instrument, including any\npenalty tax or interest, has been assessed and paid.\n(3) If the instrument is not marked by, or in a way approved by, the\ncommissioner, or if any duty payable in relation to the instrument,\nincluding any penalty tax or interest, has been not assessed or paid, a\ncourt or tribunal may admit it in evidence if—\n(a) the instrument is, after its admission, sent to the commissioner\nin accordance with arrangements approved by the court or\ntribunal; or\n(b) if the person producing the instrument is not the person liable to\npay the duty in relation to the instrument—the instrument and\nthe name and address of the person liable to pay the duty are sent\nto the commissioner in accordance with arrangements approved\nby the court or tribunal.\n\n(4) A court or tribunal may admit in evidence an unexecuted copy of the\ninstrument if the court or tribunal is satisfied that—\n(a) the instrument is marked in a way approved by the\ncommissioner; or\n(b) any duty payable in relation to the instrument, including any\npenalty tax or interest, has been assessed and paid.\n","sortOrder":161},{"sectionNumber":"251","sectionType":"section","heading":"Valuation of property","content":"251 Valuation of property\n(1) The commissioner may require a person who is liable to pay duty\ndetermined by reference to the value of property to provide a\ndeclaration by a competent valuer of the value (unencumbered or\notherwise) of the property or to provide the other evidence of that\nvalue that the commissioner considers appropriate.\n(2) The commissioner may assess duty in accordance with the value so\ndeclared.\n(3) The commissioner may have property valued if the commissioner is\nnot satisfied with the value so declared and may assess duty on the\nbasis of the valuation.\n(4) The commissioner may recover the cost of obtaining a valuation\nunder this section.\n","sortOrder":162},{"sectionNumber":"251A","sectionType":"section","heading":"Valuation of market rent for commercial lease with","content":"251A Valuation of market rent for commercial lease with\npremium\n(1) The commissioner may require a person who is liable to pay duty\ndetermined by reference to a premium in relation to a commercial\nlease with premium to provide a declaration by a competent valuer of\nthe market rent for the lease or to provide the other evidence of the\nmarket rent that the commissioner considers appropriate.\n(2) The commissioner may assess duty taking into account the\ndeclaration or other evidence provided under subsection (1).\n\n(3) The commissioner may have the market rent valued (the calculated\nmarket rent) if the commissioner is not satisfied with the declaration\nor other evidence provided under subsection (1).\n(4) The commissioner may assess duty taking into account the calculated\nmarket rent.\n(5) The commissioner may recover the cost of obtaining the valuation\nunder subsection (3) from the person liable to pay the duty.\nNote An amount owing under a law may be recovered as a debt in a court of\ncompetent jurisdiction or the ACAT (see Legislation Act, s 177).\ncommercial lease with premium––see section 6A.\nmarket rent––see section 6.\npremium––see section 6.\n252 Objections\nObjection may be made by a taxpayer under the Taxation\nAdministration Act, division 10.1 to a decision of the\ncommissioner—\n(a) under section 23 assessing duty on the basis of a valuation of\ndutiable property made under the section; or\n(b) under section 24 (2) refusing to exempt a transaction from\naggregation under that section; or\n(c) under section 25 refusing to disregard the value of goods\ninvolved in a dutiable transaction in determining the dutiable\nvalue of dutiable property involved in that transaction; or\n(d) under section 82 (5) refusing to determine that a beneficiary of\na discretionary trust is not taken to own or to be otherwise\nentitled to the property the subject of the trust; or\n\n(e) under section 82 (5) refusing to determine that property that is\nthe subject of a discretionary trust is not taken to be the subject\nof another discretionary trust; or\n(f) under section 90A (4) including an interest of an associated\nperson as another acquisition under section 90A (2) (b) in\nworking out the dutiable amount; or\n(g) under section 92 (5) refusing to determine that a person’s\nentitlement to participate in a distribution of the property of a\nlandholder is to be evaluated otherwise than in accordance with\nwhichever of section 92 (2) or (3) results in a greater entitlement;\nor\n(h) under section 115H (3) refusing to exempt a chapter 3\ntransaction from duty, other than a determination by the\ncommissioner under section 115HA (7), definition of\napplicable period, paragraph (b); or\n(i) under section 115J (2) refusing to grant an exemption from duty;\nor\n(j) under section 115K imposing a condition on an exemption; or\n(k) under section 115L revoking an exemption; or\n(l) under section 230 (1) refusing to treat a transfer or agreement\nfor the sale or transfer of land, a lease of land, or a transfer or\nassignment of a lease or permit in respect of land, used for\nprimary production together with any other property that is an\nintegral part of a business of primary production as exempt from\nduty; or\n(m) under section 232A (2) imposing a condition on an approval\nmade under section 232A (1); or\n(n) under section 232G (1) (a) that a transaction is not consequent\non the dissolution, annulment or irretrievable breakdown of a\nmarriage; or\n\n(o) under section 232H (1) (a) that a transaction is not consequent\non the end of a de facto relationship; or\n(p) under section 232I (1) (c) that a transaction is not consequent on\nthe end of a domestic relationship.\n252AA Review of decisions by ACAT\n(1) This section applies to a determination by the commissioner of an\nobjection to a decision mentioned in section 252.\n(2) The determination is prescribed for the Taxation Administration Act,\nsection 107A (Meaning of reviewable decision etc—div 10.2).\nNote Applications for review by the ACAT may be made in relation to a\ndetermination by the commissioner of a decision on an objection to an\nassessment.\n252AB Determination of fees\n(1) The Minister may determine fees for this Act.\n(2) A determination is a disallowable instrument.\n","sortOrder":163},{"sectionNumber":"253","sectionType":"section","heading":"Regulation-making power","content":"253 Regulation-making power\n(1) The Executive may make regulations for this Act.\n(2) A regulation may prescribe offences for contraventions of a\nregulation and prescribe maximum penalties of not more than\n10 penalty units for offences against a regulation.\n\n(see s 2A)\nNote 1 The Legislation Act contains definitions and other provisions relevant to\nthis Act.\nNote 2 For example, the Legislation Act, dict, pt 1 defines the following terms:\n• ACAT\n• ACT\n• Australia\n• authorised deposit-taking institution\n• bankrupt or personally insolvent\n• child\n• civil partnership\n• civil union\n• commissioner for revenue\n• Corporations Act\n• doctor\n• document\n• external territory\n• in relation to\n• instrument (see s 14)\n• land.\nacquires, an interest in a landholder, for part 3.2 (Acquisition of\ninterests in certain landholders)—see section 84.\nacquisition statement, for chapter 3 (Certain transactions treated as\ntransfers)—see section 87 (1).\nAct imposing duty means—\n(a) a corresponding Act; or\n(b) an Act to which the Taxation Administration Act applies.\n\napplication to register a motor vehicle means—\n(a) an application under the Vehicle Registration Act to register a\nmotor vehicle; or\n(b) an application under the Vehicle Registration Act to transfer the\nregistration of a motor vehicle.\napproved means approved by the commissioner.\nasset, for part 3.6 (Voluntary transfers under Financial Sector\nassociated person—see section 77A.\nAustralian Securities Exchange means ASX Limited\nACN 008 624 691.\nbankrupt means bankrupt or personally insolvent.\nbusiness, for part 3.6 (Voluntary transfers under Financial Sector\ncancelled, for chapter 2 (Transactions concerning dutiable\nchapter 3 property, in relation to a chapter 3 transaction, for chapter 3\n(Certain transactions treated as transfers)—see section 76A.\nchapter 3 transaction—see section 76.\ncharge includes impose.\ncommercial lease, for chapter 2 (Transactions concerning dutiable\ncommercial lease with premium, for chapter 2 (Transactions\nconcerning dutiable property)––see section 6A.\ncommercial purposes, for chapter 2 (Transactions concerning\ndutiable property)––see section 6.\ncommissioner means the commissioner for revenue.\n\ncomplying approved deposit fund means an entity that is a complying\napproved deposit fund in accordance with the Superannuation\nIndustry (Supervision) Act 1993 (Cwlth), section 43.\ncomplying superannuation fund—\n(a) means an entity that is—\n(i) a complying superannuation fund under the\nSuperannuation Industry (Supervision) Act 1993 (Cwlth),\nsection 42 or section 42A; or\n(ii) an exempt public sector superannuation scheme under the\nSuperannuation Industry (Supervision) Act 1993 (Cwlth),\nsection 10 (1); and\n(b) includes—\n(i) a complying approved deposit fund; and\n(ii) an eligible rollover fund.\nconsideration—see section 21.\ncorporation means a body corporate, whether incorporated in this\njurisdiction or elsewhere.\ncorresponding Act means an Act of another Australian jurisdiction\nthat corresponds to this Act.\ncorresponding law, in relation to a territory law, means a law of a\nState or another Territory that is similar, or has a similar effect, to that\nterritory law.\ncost, in relation to a lease—see section 136.\nCrown lease—see the Land Titles Act 1925, dictionary.\ndeclaration of trust, for chapter 2 (Transactions concerning dutiable\ndeclared land sublease—see the Planning Act 2023, section 365 (1).\n\nde facto relationship, for part 11.2 (Exemptions from duty—certain\npersonal relationships)—see section 232E.\ndeferral arrangement—\n(a) for division 2.6A.1 (First home owner grant scheme and home\nbuyer concession scheme)—see section 75AC (2); or\n(b) for division 2.6A.2 (Other duty deferral schemes)—see\nsection 75AI (2).\ndemonstrator, for part 9.2 (Exemptions)—see section 208A.\ndetermined rate, in relation to duty, means a rate determined by the\nMinister under the Taxation Administration Act, section 139 for the\nprovision where the expression occurs.\ndiscretionary trust means a trust under which the vesting of the whole\nor any part of the capital of the trust estate, or the whole or any part\nof the income from that capital, or both—\n(a) is required to be determined by a person either in respect of the\nidentity of the beneficiaries, or the quantum of interest taken, or\nboth; or\n(b) will occur if a discretion conferred under the trust is not\nexercised; or\n(c) has occurred but under which the whole or any part of that\ncapital or the whole or any part of that income, or both, will be\ndivested from the person or people in whom it is vested if a\ndiscretion conferred under the trust is exercised.\ndomestic relationship—see the Domestic Relationships Act 1994,\nsection 3.\ndutiable property—see section 10.\ndutiable transaction—see section 7 (2).\n\ndutiable value—\n(a) of a motor vehicle for part 9.1 (Imposition and rates of duty)—\nsee section 203; and\n(b) of other dutiable property—see section 20.\nduty deferral scheme, for division 2.6A.2 (Other duty deferral\nschemes)—see section 75AG (1).\neligible person—\n(a) for division 2.6A.1 (First home owner grant scheme and home\nbuyer concession scheme)—see section 75; or\n(b) for a duty deferral scheme, for division 2.6A.2 (Other duty\ndeferral schemes)—see section 75AG (2) (a).\neligible property, for division 2.6A.1 (First home owner grant scheme\nand home buyer concession scheme)—see section 75A.\neligible rollover fund means an entity that is an eligible rollover fund\nin accordance with the Superannuation Industry (Supervision)\nAct 1993 (Cwlth), section 242, and includes an entity the trustee of\nwhich is satisfied will be an eligible rollover fund within 12 months\nafter the date when a liability to duty arises (or would otherwise\narise).\neligible transaction, for a duty deferral scheme, for division 2.6A.2\n(Other duty deferral schemes)—see section 75AG (2) (b).\nentity, for part 3.2 (Acquisition of interests in certain landholders)—\nsee section 78A.\nexchanging members, for division 3.7.2 (Exemptions—‘top hatting’\narrangements)—see section 115I.\nfinancial institution, for division 2.5.2A (Alternative finance\ntransactions)—see section 64.\nfinancial market—see the Corporations Act, section 9.\n\nfirst executed, for an instrument (including a contract)—see\nsection 243.\nFS (TR) Act, for part 3.6 (Voluntary transfers under Financial Sector\nhome buyer concession scheme, for division 2.6A.1 (First home\nowner grant scheme and home buyer concession scheme)—see\nsection 75.\nhospital means a recognised hospital within the meaning of the\nHealth Insurance Act 1973 (Cwlth).\ninstrument includes a document and a written statement.\ninsurance includes assurance.\ninsurance intermediary—see the Insurance Contracts Act 1984\n(Cwlth), section 11.\ninterest—\n(a) for this Act generally—includes an estate, an interest under a\nlease or a sublease, a proprietary right and a beneficial interest;\nand\n(b) in a landholder, for part 3.2 (Acquisition of interests in certain\nlandholders)—see section 83.\ninternational transport, in relation to freight, means the transport, in\nconnection with trade or commerce, of the freight between—\n(a) a place in a foreign country; and\n(b) a place in—\n(i) another foreign country; or\n(ii) Australia; or\n(iii) an external Territory.\ninterposed trust, for division 3.7.2 (Exemptions—‘top hatting’\narrangements)—see section 115I.\n\nland—\n(a) for this Act generally—includes a stratum; and\n(b) for part 3.2 (Acquisition of interests in certain landholders)—\nsee section 80A.\nlandholder—see section 79.\nlandholding, for part 3.2 (Acquisition of interests in certain\nlandholders)—see section 80.\nland used for primary production means land used primarily for—\n(a) the cultivation of the land for the purpose of selling the produce\nof the cultivation; or\n(b) the maintenance of animals or poultry on the land for the\npurpose of selling them or their natural increase or bodily\nproduce; or\n(c) the keeping of bees on the land for the purpose of selling their\nhoney; or\n(d) a plant nursery; or\n(e) the propagation for sale of mushrooms, orchids or flowers; or\n(f) aquaculture.\nland use entitlement means an entitlement to occupy land within the\nACT conferred through an ownership of shares in a company or an\nownership of units in a unit trust scheme, or a combination of a\nshareholding or ownership of units together with a lease or licence.\nlease means—\n(a) a lease of land in the ACT or an agreement for a lease of land in\nthe ACT; or\n(b) an agreement (for example, a licence) by which a right to use\nland in the ACT at any time and for any purpose is given to or\nacquired by a person.\n\nlessee includes—\n(a) any assignee for the time being of the rights of the lessee under\na lease; and\n(b) a person who has a right of the kind mentioned in the definition\nof lease, paragraph (b).\nlessor includes a person who grants a right of the kind mentioned in\nthe definition of lease, paragraph (b).\nlicensed vehicle dealer means a licensed dealer under the Sale of\nMotor Vehicles Act 1977, or the holder of a similar licence under a\ncorresponding law.\nlife company—see the Life Insurance Act 1995 (Cwlth), schedule.\nlisted company means a company whose shares are quoted on any of\nthe following exchanges:\n(a) the Australian Securities Exchange;\n(b) the London Stock Exchange;\n(c) the New York Stock Exchange;\n(d) the New Zealand Exchange;\n(e) an exchange that is a member of the World Federation of\nExchanges;\n(f) an exchange prescribed by regulation.\nlisted trust means a unit trust scheme whose units are quoted on any\nof the following exchanges:\n(a) the Australian Securities Exchange;\n(b) the London Stock Exchange;\n(c) the New York Stock Exchange;\n(d) the New Zealand Exchange;\n\n(e) a stock exchange that is a member of the World Federation of\nExchanges;\n(f) an exchange prescribed by regulation.\nmajority shareholder, in relation to a private company, means—\n(a) for a company the voting shares in which are not divided into\nclasses—a person entitled to not less than 50% of those shares,\nand\n(b) for a company the voting shares in which are divided into\nclasses—a person entitled to not less than 50% of the shares in\none of those classes.\nmanaged investment scheme means a managed investment scheme\nwithin the meaning of the Corporations Act, section 9 that complies\nwith that Act, chapter 5C, and includes a public unit trust scheme.\nmarket rent, for chapter 2 (Transactions concerning dutiable\nmarket value, in relation to a motor vehicle, means the amount for\nwhich the motor vehicle might reasonably be sold, free of\nencumbrances, on the open market.\nmarriage includes a void marriage.\nmatrimonial property, of a marriage, means property of the parties to\nthe marriage or of either of them.\nmortgage means any charge on land created merely for securing a\ndebt.\nmotor vehicle means a motor vehicle or trailer within the meaning of\nthe Vehicle Registration Act, but does not include a caravan or\ncamper trailer.\nmotor vehicle transfer application, for part 11.2 (Exemptions from\nduty—certain personal relationships)—see section 232E.\n\nnew motor vehicle means a motor vehicle that has not previously\nbeen registered under—\n(a) the Vehicle Registration Act or another territory law; or\n(b) a law of the Commonwealth, a State or another Territory.\npartner—a person’s partner is either of the following:\n(a) the person’s spouse;\n(b) someone with whom the person has a domestic relationship.\npartnership interest—see section 10 (1) (f).\nparty, to a marriage, includes a person who was a party to a marriage\nthat has been dissolved or annulled, in Australia or elsewhere.\npremium––for chapter 2 (Transactions concerning dutiable\nprimary production, for chapter 2 (Transactions concerning dutiable\nprivate company means a company that is not a listed company.\nproperty transferred, by a dutiable transaction—see section 8 (2).\npublic unit trust scheme means any of the following unit trust\nschemes:\n(a) a listed trust;\n(b) a widely held trust.\nreceiving body, for part 3.6 (Voluntary transfers under Financial\nSector (Transfer and Restructure) Act 1999 (Cwlth))—see\nsection 115A.\nregistered scheme—see the Corporations Act, section 9.\nNote A registered scheme under the Corporations Act is a managed investment\nscheme that is registered under that Act, ch 5C.\n\nrelationship property, of a domestic relationship, means property of\nthe parties to the relationship or of either of them.\nrelevant acquisition, in relation to a person, for part 3.2 (Acquisition\nof interests in certain landholders)—see section 86.\nrelevant period, for a relevant acquisition, for part 3.2 (Acquisition\nof interests in certain landholders)—see section 78.\nrent reserved, for chapter 2 (Transactions concerning dutiable\nresidential lease means a lease granted for residential purposes only.\nresponsible entity—see the Corporations Act, section 9.\nright, in relation to shares or units, means any right (whether actual,\nprospective or contingent) of a person to have shares or units issued\nby a company or trust to the person, whether or not on payment of\nmoney or for other consideration, but does not include a convertible\nnote.\nscheme includes—\n(a) any plan, action or conduct of a person; and\n(b) any trust, agreement, arrangement or other understanding\nbetween people, whether oral or in writing, whether express or\nimplied and whether or not it is intended to be legally binding;\nand\n(c) any series or combination of schemes mentioned in\nparagraphs (a) and (b).\nshares includes rights to shares.\nsignificant interest, in a landholder—see section 83.\nspecial disability trust—see the Social Security Act 1991 (Cwlth),\nsection 1209L.\nspouse party, for part 11.2 (Exemptions from duty—certain personal\nrelationships)—see section 232E.\n\nTaxation Administration Act means the Taxation Administration\nAct 1999.\ntax avoidance scheme means a scheme by which a person obtains or\nseeks to obtain a reduction in, or exemption from, tax that would\notherwise be payable and where it would be reasonable to conclude\nthat the person entered into or carried out the scheme principally for\nthe purpose of obtaining the reduction or exemption, having regard\nto—\n(a) the way in which the scheme was entered into or carried out; or\n(b) the form and substance of the scheme; or\n(c) the time when the scheme was entered into and the length of\ntime during which it was carried out; or\n(d) the extent to which the scheme reduces the tax that would be\notherwise payable; or\n(e) whether the scheme has resulted in, or can reasonably be\nexpected to result in, a change in any person’s financial position,\nor in any other consequence for any person; or\n(f) the nature of any connection (whether of a business, family or\nany other nature) between the person and a person mentioned in\nparagraph (e).\ntime, of transfer of dutiable property—see section 8 (2).\ntrading stock, for part 9.2 (Exemptions)—see section 208A.\ntransaction, for part 11.2 (Exemptions from duty—certain personal\nrelationships)—see section 232E.\ntransfer includes any of the following:\n(a) assignment;\n(b) exchange;\n(c) a buyback of shares in accordance with the Corporations Act,\ndivision 2J.1.2;\n\n(d) vesting of an interest in property under a law of the Territory,\nthe Commonwealth, a State or another Territory, unless the\ninterest does not exist before it is vested;\n(e) vesting of an interest in property under a court order, unless the\ninterest did not exist before it is vested.\ntransferee, of dutiable property—see section 8 (2).\ntrustee includes—\n(a) a person who is a trustee under an implied or constructive trust;\nand\n(b) in relation to a deceased person—an executor of the will, or an\nadministrator of the estate, of the deceased person; and\n(c) a receiver, guardian, committee or manager of the property of a\nperson under a legal or other disability; and\n(d) a receiver or manager of the property of a company, or a\nliquidator of a company for the purpose of its winding-up; and\n(e) a person who holds an interest in a landholder for the benefit of\nanother person; and\n(f) a person who may be required to exercise his or her voting\npower in relation to an interest in a landholder at the direction of\nanother person.\nunencumbered value—see section 22.\nunit, in relation to a unit trust scheme, means—\n(a) a right or interest (whether described as a unit or a sub-unit or\notherwise) of a beneficiary under the scheme; or\n(b) a right to any such right or interest.\n\nunit trust scheme means any arrangements made for the purpose, or\nhaving the effect, of providing, for people having funds available for\ninvestment, facilities for the participation by them, as beneficiaries\nunder a trust, in any profits, income or distribution of assets arising\nfrom the acquisition, holding, management or disposal of any\nproperty whatever under the trust.\nVehicle Registration Act means the Road Transport (Vehicle\nRegistration) Act 1999.\nmade or in force under the Act, including a regulation (see Legislation\nAct, s 104).\nvoluntary transfer, for part 3.6 (Voluntary transfers under Financial\nSector (Transfer and Restructure) Act 1999 (Cwlth))—see\nsection 115A.\nwidely held trust means a unit trust scheme that has not less than\n300 unit holders none of whom, individually or with an associated\nperson, is entitled to more than 20% of the units in the trust, and for\nthe purposes of this definition—\n(a) if a registered unit holder in a unit trust scheme holds units as a\ntrustee for 2 or more trusts the unit holder is treated as a separate\nregistered unit holder in relation to each of those trusts and the\nunits held under each trust are to be treated as a separate unit\nholding; but\n(b) a trustee is not treated as a separate registered unit holder in\nrelation to 2 or more trusts if, as separate registered unit holders\nin relation to those trusts, they would be associated persons.\n\n1 About the endnotes\n1 About the endnotes\nAmending and modifying laws are annotated in the legislation history and the\namendment history. Current modifications are not included in the republished law\nbut are set out in the endnotes.\nNot all editorial amendments made under the Legislation Act 2001, part 11.3 are\nannotated in the amendment history. Full details of any amendments can be\nobtained from the Parliamentary Counsel’s Office.\nUncommenced amending laws are not included in the republished law. The details\nof these laws are underlined in the legislation history. Uncommenced expiries are\nunderlined in the legislation history and amendment history.\nIf all the provisions of the law have been renumbered, a table of renumbered\nprovisions gives details of previous and current numbering.\nThe endnotes also include a table of earlier republications.\n","sortOrder":164},{"sectionNumber":"2","sectionType":"section","heading":"Abbreviation key","content":"2 Abbreviation key\nA = Act NI = Notifiable instrument\nAF = Approved form o = order\nam = amended om = omitted/repealed\namdt = amendment ord = ordinance\nAR = Assembly resolution orig = original\nch = chapter par = paragraph/subparagraph\nCN = Commencement notice pres = present\ndef = definition prev = previous\nDI = Disallowable instrument (prev...) = previously\ndict = dictionary pt = part\ndisallowed = disallowed by the Legislative r = rule/subrule\nAssembly reloc = relocated\ndiv = division renum = renumbered\nexp = expires/expired R[X] = Republication No\nGaz = gazette RI = reissue\nhdg = heading s = section/subsection\nIA = Interpretation Act 1967 sch = schedule\nins = inserted/added sdiv = subdivision\nLA = Legislation Act 2001 SL = Subordinate law\nLR = legislation register sub = substituted\nLRA = Legislation (Republication) Act 1996 underlining = whole or part not commenced\nmod = modified/modification or to be expired\n\nDuties Act 1999 A1999-7\nnotified 1 March 1999\ns 1, s 2 commenced 1 March 1999 (s 2 (1))\nremainder commenced 1 March 1999 (s 2 (2) and Gaz 1999 No S8)\nas amended by\nRoad Transport Legislation Amendment Act 1999 A1999-79\nnotified 23 December 1999\ncommenced 1 March 2000 (s 2 and Gaz 2000 No S5)\nDuties (Transitional Provisions) Regulations 2000 SL2000-15 (see\nA2000-46 s 25)\nnotified 28 February 2000\ncommenced 28 February 2000 (reg 2)\nDuties Amendment Act 2000 A2000-5\nnotified 1 March 2000 (Gaz 2000 No S8)\ncommenced 1 March 2000 (s 2)\nDuties Amendment Act 2000 (No 2) A2000-30\nnotified 6 July 2000 (Gaz 2000 No S33)\ns 1, s 2 commenced 6 July 2000 (IA s 10B)\nremainder commenced 1 July 2000 (s 2)\nFinancial Relations Agreement Consequential Amendments Act 2000\nA2000-34\nnotified 6 July 2000\ns 1, s 2 commenced 6 July 2000\nss 3, 18, 24, 25 and pt 4 commenced 1 July 2000 (see s 2 (1))\nremainder commenced 1 July 2001 (see s 2 (2))\nDuties Amendment Act 2000 (No 3) A2000-46 pt 2 (ss 3-23) (as am by\nA2001-55)\nnotified 28 September 2000 (Gaz 2000 No 39)\ns 1, s 2 commenced 28 September 2000 (IA s 10B)\ns 12 commences 1 July 2001 (s 2 (4))\nss 13, 18-22 taken to have commenced 28 February 2000 (s 2 (3))\ns 23 never commenced (amdt ineffective, om by A2001-55 amdt 1.8)\npt 2 remainder commenced 28 September 2000 (s 2 (5))\n\nStatute Law Amendment Act 2000 A2000-80 amdt 3.4\nnotified 21 December 2000 (Gaz 2000 No S69)\ncommenced 21 December 2000 (s 2)\nUnit Titles Consequential Amendments Act 2001 A2001-17 sch 2\nnotified 5 April 2001 (Gaz 2001 No 14)\ns 1, s 2 commenced 5 April 2001 (IA s 10B)\nsch 2 commenced 5 October 2001 (s 2)\nInsurance Levy Legislation Repeal Act 2001 A2001-22 sch 1 pt 1\nnotified 19 April 2001 (Gaz 2001 No 16)\ns 1, s 2 commenced 19 April 2001 (IA s 10B) (s 2 (1))\nsch 1 pt 1 commenced 1 September 2001 (s 2 (3))\nDuties Amendment Act 2001 A2001-40\nnotified 29 June 2001 (Gaz 2001 No S36)\ns 1, s 2 commence 29 June 2001 (IA s 10B)\nremainder commenced 16 July 2001 (s 2)\nLegislation (Consequential Amendments) Act 2001 A2001-44 pt 115\n(as am by A2001-40 sch 1 pt 4)\nnotified 26 July 2001 (Gaz 2001 No 30)\ns 1, s 2 commenced 26 July 2001 (IA s 10B)\npt 115 commenced 12 September 2001 (s 2 and see Gaz 2001\nNo S65)\nDuties Amendment Act 2001 (No 2) A2001-55 pt 2, pt 3, sch 1 pt 1\nnotified 15 August 2001 (Gaz 2001 No S57)\ns 1, s 2 commenced 15 August 2001 (IA s 10B)\namdts 1.1-1.3 taken to have commenced immediately after the\ncommencement of A2000-80 amdt 3.4 on 21 December 2000\n(amdts 1.1-1.3)\nremainder commenced 15 August 2001 (s 2)\nDuties Amendment Act 2002 A2002-6\nnotified LR 17 April 2002\ns 1, s 2 commenced 17 April 2002 (LA s 75)\ns 4 commenced 17 April 2002 (s 2 (1))\nremainder taken to have commenced 1 March 1999 (s 2 (2))\n\nDuties (Personal Relationship Agreements) Amendment Act 2002\nA2002-14\nnotified LR 23 May 2002\ns 1, s 2 commenced 23 May 2002 (LA s 75)\nremainder commenced 24 May 2002 (s 2)\nDuties (Insurance Exemptions) Amendment Act 2002 A2002-20\nnotified LR 13 June 2002\ns 1, s 2 commenced 13 June 2002 (LA s 75)\nremainder commenced 1 July 2002 (s 2 and see CN2002-6)\nDuties Amendment Act 2003 A2003-1\nnotified LR 3 March 2003\ns 1, s 2 commenced 3 March 2003 (LA s 75 (1))\nremainder commenced 4 March 2003 (s 2)\nRevenue Legislation Amendment Act 2003 (No 2) A2003-29 pt 2\nnotified LR 30 June 2003\ns 1, s 2 commenced 30 June 2003 (LA s 75 (1))\npt 2 commenced 1 July 2003 (s 2)\nStatute Law Amendment Act 2003 A2003-41 sch 3 pt 3.8\nnotified LR 11 September 2003\ns 1, s 2 commenced 11 September 2003 (LA s 75 (1))\nsch 3 pt 3.8 commenced 9 October 2003 (s 2 (1))\nSexuality Discrimination Legislation Amendment Act 2004 A2004-2\nsch 1 pt 1.6\nnotified LR 18 February 2004\ns 1, s 2 commenced 18 February 2004 (LA s 75 (1))\nsch 1 pt 1.6 commenced 22 March 2004 (s 2 and CN2004-4)\nConstruction Occupations Legislation Amendment Act 2004\nA2004-13 sch 2 pt 2.8\nnotified LR 26 March 2004\ns 1, s 2 commenced 26 March 2004 (LA s 75 (1))\nsch 2 pt 2.8 commenced 1 September 2004 (s 2 and see Construction\nOccupations (Licensing) Act 2004 A2004-12, s 2 and CN2004-8)\n\nCriminal Code (Theft, Fraud, Bribery and Related Offences)\nAmendment Act 2004 A2004-15 sch 2 pt 2.29\nnotified LR 26 March 2004\ns 1, s 2 commenced 26 March 2004 (LA s 75 (1))\nsch 2 pt 2.29 commenced 9 April 2004 (s 2 (1))\nStatute Law Amendment Act 2005 A2005-20 sch 3 pt 3.18\nnotified LR 12 May 2005\ns 1, s 2 taken to have commenced 8 March 2005 (LA s 75 (2))\nsch 3 pt 3.18 commenced 2 June 2005 (s 2 (1))\nRevenue Legislation Amendment Act 2005 A2005-29 pt 2\nnotified LR 28 June 2005\ns 1, s 2 commenced 28 June 2005 (LA s 75 (1))\npt 2 commenced 1 July 2005 (s 2 (1))\nCriminal Code Harmonisation Act 2005 A2005-54 sch 1 pt 1.18\nnotified LR 27 October 2005\ns 1, s 2 commenced 27 October 2005 (LA s 75 (1))\nsch 1 pt 1.18 commenced 24 November 2005 (s 2)\nDuties Amendment Act 2006 A2006-13\nnotified LR 6 April 2006\ns 1, s 2 commenced 6 April 2006 (LA s 75 (1))\nremainder commenced 1 July 2006 (s 2)\nRevenue Legislation Amendment Act 2006 A2006-19 pt 2\nnotified LR 17 May 2006\ns 1, s 2 commenced 17 May 2006 (LA s 75 (1))\npt 2 commenced 18 May 2006 (s 2 (3))\nCivil Unions Act 2006 A2006-22 sch 1 pt 1.12\nnotified LR 19 May 2006\ns 1, s 2 commenced 19 May 2006 (LA s 75 (1))\nsch 1 pt 1.12 never commenced\nNote Act repealed by disallowance 14 June 2006 (see Cwlth Gaz\n","sortOrder":165},{"sectionNumber":"2006","sectionType":"section","heading":"No S93)","content":"2006 No S93)\nRevenue Legislation Amendment Act 2006 (No 2) A2006-32 pt 2\nnotified LR 30 August 2006\ns 1, s 2 commenced 30 August 2006 (LA s 75 (1))\npt 2 commenced 31 August 2006 (s 2)\n\nRevenue Legislation Amendment Act 2006 (No 3) A2006-37 pt 2\nnotified LR 26 September 2006\ns 1, s 2 commenced 26 September 2006 (LA s 75 (1))\npt 2 commenced 27 September 2006 (s 2)\nStatute Law Amendment Act 2006 A2006-42 sch 3 pt 3.10\nnotified LR 26 October 2006\ns 1, s 2 taken to have commenced 12 November 2005 (LA s 75 (2))\nsch 3 pt 3.10 commenced 16 November 2006 (s 2 (1))\nDuties Amendment Act 2006 (No 2) A2006-45\nnotified LR 28 November 2006\ns 1, s 2 commenced 28 November 2006 (LA s 75 (1))\nremainder commenced 29 November 2006 (s 2)\nStatute Law Amendment Act 2007 A2007-3 sch 3 pt 3.33\nnotified LR 22 March 2007\ns 1, s 2 taken to have commenced 1 July 2006 (LA s 75 (2))\nsch 3 pt 3.33 commenced 12 April 2007 (s 2 (1))\nRevenue Legislation Amendment Act 2007 A2007-21 pt 2\nnotified LR 19 June 2007\ns 1, s 2 commenced 19 June 2007 (LA s 75 (1))\npt 2 commenced 20 June 2007 (s 2)\nPlanning and Development (Consequential Amendments) Act 2007\nA2007-25 sch 1 pt 1.9\nnotified LR 13 September 2007\ns 1, s 2 commenced 13 September 2007 (LA s 75 (1))\nsch 1 pt 1.9 commenced 31 March 2008 (s 2 and see Planning and\nDevelopment Act 2007 A2007-24, s 2 and CN2008-1)\nDuties Amendment Act 2007 A2007-38\nnotified LR 4 December 2007\ns 1, s 2 commenced 4 December 2007 (LA s 75 (1))\nremainder commenced 5 December 2007 (s 2)\nCivil Partnerships Act 2008 A2008-14 sch 1 pt 1.10\nnotified LR 15 May 2008\ns 1, s 2 commenced 15 May 2008 (LA s 75 (1))\nsch 1 pt 1.10 commenced 19 May 2008 (s 2 and CN2008-8)\n\nDuties Amendment Act 2008 A2008-17\nnotified LR 30 June 2008\ns 1, s 2 commenced 30 June 2008 (LA s 75 (1))\ns 4 commenced 1 July 2008 (s 2 (2))\nremainder commenced 30 June 2008 (s 2 (1))\nStatute Law Amendment Act 2008 A2008-28 sch 3 pt 3.23\nnotified LR 12 August 2008\ns 1, s 2 commenced 12 August 2008 (LA s 75 (1))\nsch 3 pt 3.23 commenced 26 August 2008 (s 2)\nDuties (Landholders) Amendment Act 2008 A2008-31\nnotified LR 18 August 2008\ns 1, s 2 commenced 18 August 2008 (LA s 75 (1))\nremainder commenced 1 September 2008 (s 2 and CN2008-12)\nDuties Amendment Act 2008 (No 2) A2008-34\nnotified LR 2 September 2008\ns 1, s 2 commenced 2 September 2008 (LA s 75 (1))\nremainder commenced 3 September 2008 (s 2)\nACT Civil and Administrative Tribunal Legislation Amendment\nAct 2008 (No 2) A2008-37 sch 1 pt 1.32\nnotified LR 4 September 2008\ns 1, s 2 commenced 4 September 2008 (LA s 75 (1))\nsch 1 pt 1.32 commenced 2 February 2009 (s 2 (1) and see ACT Civil\nand Administrative Tribunal Act 2008 A2008-35, s 2 (1) and CN2009-2)\nas modified by\nDuties (Transitional Provisions) Regulation 2008 SL2008-38 s 3\nnotified LR 11 September 2008\ns 1, s 2 commenced 11 September 2008 (LA s 75 (1))\ns 3 commenced 12 September 2008 (s 2)\nas amended by\nRevenue Legislation Amendment Act 2009 A2009-4 pt 2\nnotified LR 4 March 2009\ns 1, s 2 commenced 4 March 2009 (LA s 75 (1))\npt 2 commenced 5 March 2009 (s 2)\n\nDuties Amendment Act 2009 A2009-15\nnotified LR 29 June 2009\ns 1, s 2 commenced 29 June 2009 (LA s 75 (1))\nremainder commenced 1 July 2009 (s 2)\nRoad Transport (Third-Party Insurance) Amendment Act 2009\nA2009-16 sch 3 pt 3.1\nnotified LR 30 June 2009\ns 1, s 2 commenced 30 June 2009 (LA s 75 (1))\nsch 3 pt 3.1 commenced 5 July 2009 (s 2)\nStatute Law Amendment Act 2009 A2009-20 sch 3 pt 3.24\nnotified LR 1 September 2009\ns 1, s 2 commenced 1 September 2009 (LA s 75 (1))\nsch 3 pt 3.24 commenced 22 September 2009 (s 2)\nDuties Amendment Act 2009 (No 2) A2009-45\nnotified LR 24 November 2009\ns 1, s 2 commenced 24 November 2009 (LA s 75 (1))\ns 19, s 20 commenced 16 March 2010 (s 2 (2) and CN2010-3)\nremainder commenced 25 November 2009 (s 2 (1))\nStatute Law Amendment Act 2009 (No 2) A2009-49 sch 3 pt 3.22\nnotified LR 26 November 2009\ns 1, s 2 commenced 26 November 2009 (LA s 75 (1))\nsch 3 pt 3.22 commenced 17 December 2009 (s 2)\nStatute Law Amendment Act 2010 A2010-18 sch 1 pt 1.5\nnotified LR 13 May 2010\ns 1, s 2 commenced 13 May 2010 (LA s 75 (1))\nsch 1 pt 1.5 commenced 3 June 2010 (s 2)\nDuties Amendment Act 2010 A2010-19\nnotified LR 30 June 2010\ns 1, s 2 commenced 30 June 2010 (LA s 75 (1))\nremainder commenced 1 July 2010 (s 2)\nRevenue Legislation Amendment Act 2010 (No 2) A2010-20 pt 2\nnotified LR 6 July 2010\ns 1, s 2 commenced 6 July 2010 (LA s 75 (1))\npt 2 commenced 7 July 2010 (s 2)\n\nStatute Law Amendment Act 2011 A2011-3 sch 3 pt 3.15\nnotified LR 22 February 2011\ns 1, s 2 commenced 22 February 2011 (LA s 75 (1))\nsch 3 pt 3.15 commenced 1 March 2011 (s 2)\nDuties Amendment Act 2012 A2012-19\nnotified LR 17 May 2012\ns 1, s 2 commenced 17 May 2012 (LA s 75 (1))\nremainder commenced 18 May 2012 (s 2)\nStatute Law Amendment Act 2012 A2012-21 sch 3 pt 3.13\nnotified LR 22 May 2012\ns 1, s 2 commenced 22 May 2012 (LA s 75 (1))\nsch 3 pt 3.13 commenced 5 June 2012 (s 2 (1))\nDuties (Landholders) Amendment Act 2012 A2012-35\nnotified LR 18 June 2012\ns 1, s 2 commenced 18 June 2012 (LA s 75 (1))\nremainder commenced 1 July 2012 (s 2)\nDuties Amendment Act 2012 (No 2) A2012-36\nnotified LR 18 June 2012\ns 1, s 2 commenced 18 June 2012 (LA s 75 (1))\nremainder commenced 19 June 2012 (s 2)\nCivil Unions Act 2012 A2012-40 sch 3 pt 3.12\nnotified LR 4 September 2012\ns 1, s 2 commenced 4 September 2012 (LA s 75 (1))\nsch 3 pt 3.12 commenced 11 September 2012 (s 2)\nStatute Law Amendment Act 2013 A2013-19 sch 3 pt 3.14\nnotified LR 24 May 2013\ns 1, s 2 commenced 24 May 2013 (LA s 75 (1))\nsch 3 pt 3.14 commenced 14 June 2013 (s 2)\nDuties (Duty Deferral) Amendment Act 2013 A2013-35\nnotified LR 24 September 2013\ns 1, s 2 taken to have commenced 1 September 2013 (LA s 75 (2))\nremainder taken to have commenced 1 September 2013 (s 2)\n\nMarriage Equality (Same Sex) Act 2013 A2013-39 sch 2 pt 2.12\nnotified LR 4 November 2013\ns 1, s 2 commenced 4 November 2013 (LA s 75 (1))\nsch 2 pt 2.12 commenced 7 November 2013 (s 2 and CN2013-11)\nNote The High Court held this Act to be of no effect (see\nCommonwealth v Australian Capital Territory [2013] HCA 55)\nDuties (Commercial Leases) Amendment Act 2014 A2014-12\nnotified LR 15 April 2014\ns 1, s 2 commenced 15 April 2014 (LA s 75 (1))\nremainder commenced 29 April 2014 (s 2)\nStatute Law Amendment Act 2014 (No 2) A2014-44 sch 3 pt 3.2\nnotified LR 5 November 2014\ns 1, s 2 commenced 5 November 2014 (LA s 75 (1))\nsch 3 pt 3.2 commenced 19 November 2014 (s 2)\nStatute Law Amendment Act 2015 A2015-15 sch 3 pt 3.4\nnotified LR 27 May 2015\ns 1, s 2 commenced 27 May 2015 (LA s 75 (1))\nsch 3 pt 3.4 commenced 10 June 2015 (s 2)\nPlanning and Development (University of Canberra and Other\nLeases) Legislation Amendment Act 2015 A2015-19 pt 6\nnotified LR 11 June 2015\ns 1, s 2 commenced 11 June 2015 (LA s 75 (1))\npt 6 commenced 1 July 2015 (s 2 and CN2015-9)\nRevenue (Charitable Organisations) Legislation Amendment Act 2015\nA2015-48 pt 2\nnotified LR 24 November 2015\ns 1, s 2 commenced 24 November 2015 (LA s 75 (1))\npt 2 commenced 25 November 2015 (s 2)\nRevenue Legislation Amendment Act 2015 A2015-49 pt 2\nnotified LR 24 November 2015\ns 1, s 2 commenced 24 November 2015 (LA s 75 (1))\npt 2 commenced 25 November 2015 (s 2)\n\nRed Tape Reduction Legislation Amendment Act 2016 A2016-18\nsch 3 pt 3.20\nnotified LR 13 April 2016\ns 1, s 2 commenced 13 April 2016 (LA s 75 (1))\nsch 3 pt 3.20 commenced 27 April 2016 (s 2)\nRevenue Legislation Amendment Act 2016 A2016-47 pt 2\nnotified LR 22 August 2016\ns 1, s 2 commenced 22 August 2016 (LA s 75 (1))\npt 2 commenced 1 September 2016 (s 2)\nRevenue Legislation Amendment Act 2017 A2017-1 sch 1 pt 1.2\nnotified LR 22 February 2017\ns 1, s 2 commenced 22 February 2017 (LA s 75 (1))\nsch 1 pt 1.2 commenced 18 September 2017 (s 2 (1) and CN2017-5)\nRevenue Legislation Amendment Act 2017 (No 2) A2017-11 pt 2\nnotified LR 16 May 2017\ns 1, s 2 commenced 16 May 2017 (LA s 75 (1))\npt 2 commenced 1 July 2017 (s 2)\nRevenue Legislation Amendment Act 2018 A2018-2 sch 1 pt 1.2\nnotified LR 28 February 2018\ns 1, s 2 commenced 28 February 2018 (LA s 75 (1))\nsch 1 pt 1.2 commenced 1 March 2018 (s 2)\nRevenue Legislation Amendment Act 2019 A2019-7 sch 1 pt 1.2\nnotified LR 27 March 2019\ns 1, s 2 commenced 27 March 2019 (LA s 75 (1))\nsch 1 pt 1.2 commenced 28 March 2019 (s 2 (1))\nRevenue Legislation Amendment Act 2019 (No 2) A2019-46 pt 2\nnotified LR 9 December 2019\ns 1, s 2 commenced 9 December 2019 (LA s 75 (1))\npt 2 commenced 16 December 2019 (s 2 (2) and CN2019-21)\nRevenue Legislation Amendment Act 2021 A2021-10 sch 1 pt 1.1\nnotified LR 19 May 2021\ns 1, s 2 commenced 19 May 2021 (LA s 75 (1))\nsch 1 pt 1.1 commenced 20 May 2021 (s 2 (1))\n\nStatute Law Amendment Act 2021 A2021-12 sch 3 pt 3.11\nnotified LR 9 June 2021\ns 1, s 2 commenced 9 June 2021 (LA s 75 (1))\nsch 3 pt 3.11 commenced 23 June 2021 (s 2 (1))\nRevenue Legislation Amendment Act 2023 A2023-6 pt 2\nnotified LR 11 April 2023\ns 1, s 2 commenced 11 April 2023 (LA s 75 (1))\npt 2 commenced 1 October 2023 (s 2 (2) and CN2023-8)\nPlanning (Consequential Amendments) Act 2023 A2023-36 sch 1\npt 1.20\nnotified LR 29 September 2023\ns 1, s 2 commenced 29 September 2023 (LA s 75 (1))\nsch 1 pt 1.20 commenced 27 November 2023 (s 2 (1) and see\nPlanning Act 2023 A2023-18, s 2 (2) and CN2023-10)\nRevenue Legislation Amendment Act 2023 [No 2] A2023-47 pt 2\nnotified LR 15 November 2023\ns 1, s 2 commenced 15 November 2023 (LA s 75 (1))\npt 2 commenced 1 July 2024 (s 2)\nStatute Law Amendment Act 2025 A2025-29 sch 4 pt 4.62\nnotified LR 6 November 2025\ns 1, s 2 commenced 6 November 2025 (LA s 75 (1))\nsch 4 pt 4.62 commenced 16 December 2025 (s 2 (6))\n\nName of Act\ns 1 sub A2000-46 s 4\nCommencement\ns 2 om A2000-46 s 5\ns 2A ins A2000-34 s 4\nam A2023-6 s 4\nNotes\ns 2B ins A2000-34 s 4\nOffences against Act—application of Criminal Code etc\ns 2C ins A2005-54 amdt 1.98\nTerritory not liable for payment of duty\ns 4 defs reloc to dict A2000-34 s 5\nom A2000-34 s 5\nins A2001-55 s 4\nsub A2009-45 s 4\ndef Australian Stock Exchange om A2000-34 s 5\ndef broker om A2000-34 s 5\ndef chess om A2000-34 s 5\ndef CUFS om A2000-34 s 5\ndef futures broker om A2000-34 s 5\ndef futures contract om A2000-34 s 5\ndef general insurer reloc to dict A2000-34 s 5\ndef identification code om A2000-34 s 5\ndef index trust om A2000-34 s 5\ndef instalment warrant om A2000-34 s 5\ndef IR om A2000-34 s 5\ndef marketable securities om A2000-34 s 5\ndef Motor Traffic Act om A1999-79 sch 3\ndef private company om A2000-34 s 5\ndef proper SCH transfer om A2000-34 s 5\ndef recognised stock exchange om A2000-34 s 5\ndef registered independent options trader om A2000-34 s 5\ndef registered scheme reloc to dict A2000-34 s 5\ndef relevant interest om A2000-34 s 5\ndef relevant SCH participant om A2000-34 s 5\ndef SCH om A2000-34 s 5\ndef SCH business rules om A2000-34 s 5\ndef SCH participant om A2000-34 s 5\n\ndef SCH-regulated transfer om A2000-34 s 5\ndef SEATS om A2000-34 s 5\ndef transfer document om A2000-34 s 5\ndef transfer identifier for an SCH-regulated transfer\nom A2000-34 s 5\ndef transfer value of marketable securities om A2000-34\ns 5\ndef warrant om A2000-34 s 5\ndef warrant-issuer om A2000-34 s 5\nPayment of duty equivalents by territory departments\ns 4A ins A2001-55 s 4\nam A2006-42 amdt 3.55; A2008-31 amdt 1.1\nom A2009-45 s 5\nDuty a debt payable to Territory\ns 5 am A2017-1 amdt 1.99\nIntroduction and overview\npt 2.1 hdg (prev ch 2 pt 1 hdg) renum R1 LA (see A2001-55 amdt 1.6)\nDefinitions— ch 2\ns 6 am A2001-40 s 4\ndef cancelled ins A2017-1 amdt 1.2\ndef commercial lease ins A2014-12 s 4\ndef commercial lease with premium ins A2014-12 s 4\ndef commercial purposes ins A2014-12 s 4\ndef market rent ins A2014-12 s 4\ndef premium ins A2014-12 s 4\ndef primary production ins A2014-12 s 4\ndef rent reserved ins A2014-12 s 4\ndef transfer exp 30 June 2010 (s 75A)\nMeaning of commercial lease with premium—ch 2\ns 6A ins A2014-12 s 5\nImposition of duty on certain transactions concerning dutiable property\ns 7 am A2001-55 s 5, s 6; A2006-45 s 4; A2008-31 amdt 1.2;\nA2014-12 s 6; A2015-19 s 17, s 18; pars renum R64 LA;\nA2017-1 amdt 1.3\nImposition of duty on dutiable transactions that are not transfers\ns 8 am A2001-55 s 7; table renum R11 LA; A2006-45 ss 5-9;\nA2007-38 s 4; A2014-12 s 7; A2015-19 s 19, s 20;\nA2017-1 amdt 1.4, amdt 1.5, amdt 1.99\n\nDutiable property\ns 10 am A2000-34 s 6; A2003-1 s 4; A2006-13 s 4, s 6; pars renum\nR18 LA (see also A2006-13 s 5); A2006-45 ss 10-12; pars\nrenum R22 LA; A2007-38 s 5, s 6; ss, pars renum R27 LA;\nA2008-31 amdt 1.3, amdt 1.39\n(1) (h), (i), (m) (i), (iii), (2) exp 30 June 2010 (s 75A)\nss, pars renum R45 LA\nam A2012-36 s 4; A2013-19 amdt 3.87; A2014-12 ss 8-11;\nss ,pars renum R59 LA; A2015-19 s 21, s 22; pars renum\nR64 LA; A2019-7 amdt 1.4; A2021-10 amdt 1.1\nWhen does a liability for duty arise?\ns 11 sub A2017-1 amdt 1.6\nam A2018-2 amdt 1.2\nWho is liable to pay the duty?\ns 12 am A2017-1 amdt 1.99\nLiability of joint tenants\ns 13 am A2017-1 amdt 1.99\nNecessity for written instrument or written statement\ns 14 am A2000-34 s 7; A2001-44 amdt 1.1225, amdt 1.1226;\nA2021-12 amdt 3.23\nLodging written instrument etc with commissioner\ns 15 am A2000-34 s 8\nsub A2006-37 s 4\nam A2017-1 amdt 1.7; A2021-12 amdt 3.24; A2025-29\nWhen does duty become payable?\ns 16 am A2000-34 s 9;\nsub A2017-1 amdt 1.8\nam A2018-2 amdt 1.3, amdt 1.4; A2021-10 amdt 1.2,\namdt 1.3; table items renum R73 LA; A2025-29 amdt 4.62\nPayment of duty—‘off the plan’ purchase agreements\ns 16A ins A2000-46 s 7\nam A2004-13 amdt 2.21; A2007-29 s 4, s 5; A2015-49 s 4, s 5;\nA2016-47 ss 5-7\nom A2017-1 amdt 1.8\nDeclaration of affordable house and land packages\ns 16B ins A2007-29 s 6\nom A2016-47 s 8\n\nNo double duty\ns 17 am A2002-14 s 4; A2006-22 amdt 1.57, amdt 1.58 (A2006-22\nNo S93)); A2007-38 s 7; ss renum R27 LA; A2009-45 s 6;\nA2014-12 s 12; ss renum R59 LA; A2017-1 amdt 1.9,\namdt 1.10; amdt 1.99; ss renum R69 LA; A2023-6 s 5, s 6\ns 18 am A2017-1 amdt 1.11, amdt 1.12\nConcessions and exemptions from duty\ns 19 om A2017-1 amdt 1.13\nDutiable value\npt 2.2 hdg (prev ch 2 pt 2 hdg) renum R1 LA (see A2001-55 amdt 1.6)\nWhat is the dutiable value of dutiable property?\ns 20 am A2001-55 amdt 1.5; A2003-1 s 5; A2006-13 s 7; ss renum\nR18 LA; A2006-45 s 13; A2007-29 s 7, s 8; ss renum R26\nLA; A2007-38 s 8; ss renum R27 LA; A2012-19 s 4, s 5; pars\nrenum R50 LA; A2014-12 s 13, s 14; ss, pars renum R59 LA;\nA2016-47 ss 9-11; ss renum R67 LA; A2025-29 amdt 4.62\nWhat is the consideration for the transfer of dutiable property?\ns 21 am A2006-13 s 8; ss renum R18 LA; A2008-31 amdt 1.40;\nA2015-19 s 23\nWhat is the unencumbered value of dutiable property?\ns 22 am A2001-55 s 8, s 9; A2003-1 s 6; ss renum R8 LA (see\nA2003-1 s 7); A2006-13 s 9; ss renum R18 LA\nAggregation of dutiable transactions\ns 24 am A2001-17 amdt 2.8; A2005-54 amdt 1.99\n(8) exp 30 June 2010 (s 75A)\nam A2017-1 amdt 1.14, amdt 1.15\nApportionment—dutiable property and other property\ns 26 am A2017-1 amdts 1.16-1.18\nApportionment—business assets in this and other jurisdictions\ns 27 am A2001-55 amdt 1.5\nom A2006-13 s 10\nPartnership interests\ns 28 am A2023-6 s 7\nPartitions\ns 29 am A2017-1 amdt 1.19, amdt 1.99; ss renum R69 LA; A2023-6\ns 7\npt 2.3 hdg (prev ch 2 pt 3 hdg) renum R1 LA (see A2001-55 amdt 1.6)\n\nGeneral rate\ns 31 am A2017-1 amdt 1.98\nShares, units and interests marketable securities\ns 32 am A2000-34 s 10; A2006-45 s 14; A2008-31 amdt 1.39\nCertain business assets\ns 33 am A2000-46 s 8; A2001-55 amdt 1.5; A2006-13 s 11, s 12;\nA2017-1 amdt 1.20, amdt 1.98\nApplication of division\ns 34 om A2000-34 s 11\nSCH participant liable to pay duty\ns 35 om A2000-34 s 11\nRecord of SCH-regulated transfers\ns 36 om A2000-34 s 11\nParticulars to be included by relevant SCH participant in transfer document\ns 37 om A2000-34 s 11\nRelevant SCH participant’s identification code equivalent to stamping\ns 38 om A2000-34 s 11\nReturns to be lodged and duty paid\ns 39 om A2000-34 s 11\nOff-market transfers of marketable securities\nch 2 pt 4 hdg om A2000-34 s 11\nThe securities clearing house\nch 2 pt 4 div 2 hdg om A2000-34 s 11\nRegistration as the securities clearing house\ns 40 om A2000-34 s 11\nMonthly return\ns 41 om A2000-34 s 11\nReturns to be kept by the SCH\ns 42 om A2000-34 s 11\nDisclosure to the SCH of information\ns 43 om A2000-34 s 11\nLondon Stock Exchange\nch 2 pt 4 div 3 hdg om A2000-34 s 11\nApplication of division 3\ns 44 om A2000-34 s 11\nPayment of duty\ns 45 om A2000-34 s 11\n\nPayment by periodic return\nch 2 pt 4 div 4 hdg om A2000-34 s 11\nApplication for approval to pay duty by periodic return\ns 46 om A2000-34 s 11\nch 2 pt 4 div 5 hdg om A2000-34 s 11\nReduction of duty—payment in non-Australian jurisdiction\ns 47 om A2000-34 s 11\nCertain transfers not chargeable with duty\ns 48 om A2000-34 s 11\nSpecial provisions\npt 2.4 hdg (prev ch 2 pt 5 hdg) renum R1 LA (see A2001-55 amdt 1.6)\nInterim payment of duty\ns 49 om A2017-1 amdt 1.21\nCancelled agreements\ns 50 am A2009-45 s 7, s 8\nsub A2017-1 amdt 1.22\nCancelled transfer of dutiable property\ns 50A ins A2009-45 s 9\nam A2017-1 amdts 1.23-1.25\nGrant of certain Crown leases on surrender of development leases\ns 51 am A2009-49 amdt 3.47; A2017-1 amdt 1.26, amdt 1.98;\nA2019-7 amdt 1.5\nRefund if Crown lease surrendered\ns 52 sub A2007-25 amdt 1.36\nam A2008-28 amdt 3.78; A2015-19 s 24; A2023-36\namdt 1.109, amdt 1.110\nTransfers arising from mortgages of land\ns 53 am A2017-1 amdt 1.27, amdt 1.98\npt 2.5 hdg (prev ch 2 pt 6 hdg) renum R1 LA (see A2001-55 amdt 1.6)\nsub A2017-1 amdt 1.28\npt 2.5 hdg note ins A2023-6 s 8\nTrusts\ndiv 2.5.1 hdg (prev ch 2 pt 6 div 1 hdg) renum R1 LA (see A2001-55\nChange in trustees\ns 54 am A2000-46 s 9; A2001-40 s 5, s 6; A2006-32 s 4;\nA2017-1 amdts 1.29-1.32\n\nTransfer to custodian of managed investment scheme\ns 55 am A2000-46 s 10\nsub A2017-1 amdt 1.33\nTransfers in relation to managed investment schemes\ns 55A ins A2000-46 s 11\nam A2017-1 amdt 1.34\nTransfers in relation to registered schemes\ns 55B ins A2000-46 s 11\nam A2017-1 amdt 1.35, amdt 1.36\nProperty vested in apparent purchaser\ns 56 am A2017-1 amdt 1.37\nTransfers back from trustee\ns 57 hdg sub A2023-47 s 4\ns 57 am A2006-45 s 15, s 16\n(3) def dutiable property exp 30 June 2010 (s 75A)\nam A2017-1 amdt 1.38, amdt 1.39\nProperty passing to beneficiaries\ns 58 sub A2017-1 amdt 1.40\nEstablishment of a trust relating to unidentified property and non-dutiable\ns 59 am A2000-30 s 4; ss renum R4 LA\nDeclaration of trust relating to managed investment scheme\ns 60 hdg sub A2008-17 s 4\ns 60 (1) exp 30 June 2008 (s 72B)\nsub A2017-1 amdt 1.41\nNomineeing transactions—unquoted marketable securities\ns 60A ins A2000-46 s 12\nSuperannuation\ndiv 2.5.2 hdg (prev ch 2 pt 6 div 2 hdg) renum R1 LA (see A2001-55\nInstruments relating to superannuation\ns 61 exp 30 June 2008 (s 72B)\nTransfer of property from one superannuation fund to another\ns 62 am A2000-30 s 5; ss renum R4 LA; A2013-19 amdt 3.88;\nA2015-48 s 4; A2016-18 amdt 3.90, amdt 3.91;\nA2017-1 amdt 1.42, amdt 1.43; ss renum R69 LA; A2023-6\ns 9\n\nTransfers to trustees or custodians of superannuation funds or trusts\ns 63 hdg sub A2003-1 s 8\ns 63 am A2000-30 s 6; A2003-1 ss 9-11; ss renum R8 LA (see\nA2003-1 s 12); A2006-45 s 17; ss renum R22 LA; A2008-31\namdt 1.39\n(3) exp 30 June 2010 (s 75A)\nss renum R45 LA\nam A2013-19 amdt 3.89; A2015-48 s 5; A2017-1 amdt 1.44;\nss renum R69 LA; A2023-6 s 10\nAlternative finance transactions\ndiv 2.5.2A hdg ins A2023-47 s 5\nMeaning of financial institution—div 2.5.2A\ns 64 ins A2023-47 s 5\nLand transferred to financial institution and individual then leased and\ntransferred to individual\ns 64A ins A2023-47 s 5\nLand transferred to financial institution then transferred to individual\ns 64B ins A2023-47 s 5\nLand transferred to financial institution then leased and transferred to\nindividual\ns 64C ins A2023-47 s 5\nLand transferred to individual with beneficial interest transferred to financial\ninstitution\ns 64D ins A2023-47 s 5\nChange of financial institution\ns 64E ins A2023-47 s 5\nIndividual dies before arrangement completed\ns 64F ins A2023-47 s 5\ndiv 2.5.3 hdg (prev ch 2 pt 6 div 3 hdg) renum R1 LA (see A2001-55\nTransfer of land to certain authorities and other bodies\ns 64 am A2007-21 s 4; A2013-19 amdt 3.90; A2015-48 s 6\nom A2017-1 amdt 1.45\nTransfer of land under Fair Work (Registered Organisations) Act 2009 (Cwlth)\ns 65 sub A2005-20 amdt 3.142; A2009-49 amdt 3.48;\nA2017-1 amdt 1.45\nConveyances to prescribed people\ns 66 sub A2017-1 amdt 1.45\n\nConversion of property to unit title\ns 67 am A2017-1 amdt 1.46\nSurrender and regrant of Crown lease\ns 68 sub A2000-46 s 13\nam A2015-19 s 25; A2017-1 amdts 1.47-1.49\nRegrant of lease with additional land\ns 68A ins A2000-46 s 13\nam A2003-1 s 13; A2015-19 s 26; A2017-1 amdt 1.98\nDeceased estates\ns 69 am A2015-49 s 6\nom A2017-1 amdt 1.50\nCertain transfers of marketable securities\ns 70 am A2005-20 amdt 3.143; A2009-49 amdt 3.49\nCorporate reconstructions—concessional duty for dutiable transactions\ns 70A ins A2003-29 s 4\nom A2015-49 s 7\nBankruptcy or insolvency\ns 71 am A2017-1 amdt 1.51\nTransfer to partner of interest in principal place of residence\ns 72 hdg sub A2002-14 s 5\ns 72 am A2002-14 s 6, s 7\nsub A2004-2 amdt 1.17\nam A2006-22 amdt 1.46 (A2006-22 rep before commenced by\ndisallowance (see Cwlth Gaz 2006 No S93)); A2007-3\namdt 3.175; A2017-1 amdt 1.52\nReduction of duty—payment in non-Australian jurisdiction\ns 72A ins A2000-34 s 12\nExpiry—duty on certain instruments\npt 2.5A hdg ins A2008-17 s 5\nExpiry—provisions relating to duty on certain instruments\ns 72B ins A2008-17 s 5\npt 2.6 hdg (prev ch 2 pt 7 hdg) renum R1 LA (see A2001-55 amdt 1.6)\nom A2017-1 amdt 1.53\n\nTransfers to State, another Territory or prescribed authority\ns 73 om A2017-1 amdt 1.54\nTransfers etc to entities for community housing\ns 73A ins A2007-29 s 9\nam A2013-19 amdt 3.91; A2017-1 amdt 1.55; A2025-29\nTransfers etc to special disability trusts\ns 73B ins A2010-20 s 4\nam A2017-1 amdt 1.56; A2021-10 amdt 1.4\nTransfers etc—long-term leases for residential purposes\ns 73D ins A2009-15 s 4\nom A2014-12 s 15\nTransfers relating to mortgages\ns 74 am A2000-46 s 14; A2017-1 amdt 1.57\nFinancial and other agreements\ns 74A ins A2002-14 s 8\nam A2006-22 amdt 1.57, amdt 1.58 (A2006-22 rep before\nA2009-45 s 10; pars renum R41 LA; A2017-1 amdt 1.58\nTransfers relating to certain personal relationships\ns 74B ins A2002-14 s 8\nam A2004-2 amdt 1.18, amdt 1.19; A2006-22 amdt 1.47,\namdt 1.48, amdt 1.57, amdt 1.58 (A2006-22 rep before\nA2007-3 amdt 3.175; A2008-14 amdt 1.29; A2009-45\nss 11-14; ss renum R41 LA; A2012-40 amdt 3.45; A2013-19\namdt 3.92; A2013-39 amdt 2.25 (A2013-39 never effective\nHCA 55)); A2016-18 amdts 3.92-3.94\nom A2017-1 amdt 1.59\nMarketable securities\ns 75 am A2000-34 s 13; A2000-46 s 15; A2001-40 s 7\n(4), (4A), (4B) exp 30 June 2001 (s 75 (4B))\nam A2003-1 s 14; ss renum R8 LA (see A2003-1 s 15);\nA2006-45 s 18; A2008-31 amdt 1.39; A2009-15 s 5\nDeferred payment of duty\npt 2.6A hdg ins A2007-29 s 10\nsub A2019-46 s 5\nFirst home owner grant scheme and home buyer concession scheme\ndiv 2.6A.1 hdg ins A2019-46 s 6\n\nDefinitions—pt 2.6A\ns 75AA ins A2007-29 s 10\ndef deferral arrangement ins A2007-29 s 10\ndef eligible person ins A2007-29 s 10\nam A2013-35 s 4\ndef eligible property ins A2007-29 s 10\ndef home buyer concession scheme ins A2007-29 s 10\nam A2014-44 amdt 3.16\nsub A2019-7 amdt 1.6\ndef residential lease ins A2007-29 s 10\nom A2013-19 amdt 3.93\nDefinitions—div 2.6A.1\ns 75 ins A2019-46 s 8\ndef deferral arrangement ins A2019-46 s 8\ndef eligible person ins A2019-46 s 8\ndef eligible property ins A2019-46 s 8\ndef home buyer concession scheme ins A2019-46 s 8\nMeaning of eligible property—div 2.6A.1\ns 75A ins A2019-46 s 8\nApplication to defer payment of duty\ns 75AB ins A2007-29 s 10\nam A2017-1 amdt 1.60; A2021-12 amdt 3.25\nApproval to defer payment of duty\ns 75AC ins A2007-29 s 10\nConditions of deferral arrangement\ns 75AD ins A2007-29 s 10\nam A2017-1 amdt 1.61; A2019-46 s 9, s 10; A2025-29\nUnpaid duty and interest a debt and charge on property\ns 75AE ins A2007-29 s 10\nOther duty deferral schemes\ndiv 2.6A.2 hdg ins A2019-46 s 11\nDefinitions—div 2.6A.2\ns 75AF ins A2019-46 s 11\ndef deferral arrangement ins A2019-46 s 11\ndef duty deferral scheme ins A2019-46 s 11\n\ndef eligible person ins A2019-46 s 11\ndef eligible transaction ins A2019-46 s 11\nDuty deferral schemes—determination\ns 75AG ins A2019-46 s 11\nDuty deferral schemes—application to defer payment of duty\ns 75AH ins A2019-46 s 11\nDuty deferral schemes—approval to defer payment of duty\ns 75AI ins A2019-46 s 11\nDuty deferral schemes—conditions of deferral arrangement\ns 75AJ ins A2019-46 s 11\nDuty deferral schemes—unpaid duty and interest a debt and charge on\ns 75AK ins A2019-46 s 11\nExpiry—provisions relating to unquoted marketable securities\npt 2.7 hdg ins A2006-45 s 19\nExpiry—provisions relating to unquoted marketable securities\ns 75A ins A2006-45 s 19\npt 3.1 hdg (prev ch 3 pt 1 hdg) renum R1 LA (see A2001-55 amdt 1.6)\nMeaning of chapter 3 transaction\ns 76 sub A2023-6 s 11\ndef acquisition statement om A2023-6 s 11\nDefinitions—ch 3\ns 76A ins A2023-6 s 11\nsub A2023-47 s 6\ndef acquisition statement ins A2023-6 s 11\nsub A2023-47 s 6\ndef chapter 3 property ins A2023-47 s 6\ns 77 am A2017-1 amdt 1.62\nAcquisition of interests in certain landholders\npt 3.2 hdg (prev ch 3 pt 2 hdg) renum R1 LA (see A2001-55 amdt 1.6)\ndiv 3.2.1 hdg (prev ch 3 pt 2 div 1 hdg) renum R1 LA (see A2001-55\n\nMeaning of associated person\ns 77A ins A2023-6 s 12\nDefinitions—pt 3.2\ns 78 sub A2008-31 s 4\ndef acquires ins A2008-31 s 4\ndef associated person ins A2008-31 s 4\nam A2012-35 s 4\nom A2023-6 s 13\ndef entity ins A2008-31 s 4\ndef interest ins A2008-31 s 4\ndef land ins A2023-47 s 7\ndef landholder ins A2008-31 s 4\nom A2023-6 s 13\ndef landholding ins A2008-31 s 4\ndef private corporation om A2008-31 s 4\ndef relevant acquisition ins A2008-31 s 4\ndef relevant period ins A2008-31 s 4\ndef significant interest ins A2008-31 s 4\nLandholding entities\ndiv 3.2.2 hdg (prev ch 3 pt 2 div 2 hdg) renum R1 LA (see A2001-55\nMeaning of entity—pt 3.2\ns 78A ins A2008-31 s 4\nam A2012-35 s 5, s 6; A2013-19 amdt 3.94, amdt 3.95\nMeaning of landholder\ns 79 sub A2008-31 s 4; A2023-6 s 14\nMeaning of landholding—pt 3.2\ns 80 sub A2008-31 s 4\nam A2023-6 s 15, s 16\nMeaning of land—pt 3.2\ns 80A ins A2023-47 s 8\nConstructive ownership of landholdings—linked bodies\ns 81 am A2001-40 s 8\nam A2012-35 s 7, s 8\nsub A2023-6 s 17\nConstructive ownership of landholdings and other property—discretionary\ntrusts\ns 82 sub A2008-31 s 4\n\nInterest and significant interest in landholders—pt 3.2\ns 83 sub A2008-31 s 4\nam A2012-35 s 9\nMeaning of associated person—pt 3.2\ns 83A ins A2008-31 s 4\nom A2023-6 s 18\nHow person acquires an interest in a landholder—pt 3.2\ns 84 am A2000-46 s 16; A2001-55 s 10\nam A2009-15 s 6; A2023-47 s 9\nCharging of duty\ndiv 3.2.3 hdg (prev ch 3 pt 2 div 3 hdg) renum R1 LA (see A2001-55\ns 85 am A2017-1 amdt 1.99\nWhat is a relevant acquisition?—pt 3.2\ns 86 sub A2008-31 s 5\nam A2012-35 s 10, s 11; ss renum R53 LA; A2023-6 s 19\nAcquisition statements\ns 87 am A2001-44 amdt 1.1227, amdt 1.1228; A2006-45 s 20;\nss renum R22 LA; A2008-31 s 6, amdt 1.4;\nA2021-12 amdt 3.25\nsub A2023-6 s 20\ns 88 am A2014-44 amdt 3.16\nWho is liable to pay duty on relevant acquisition?\ns 89 am A2017-1 amdt 1.98\nsub A2023-6 s 21\nDuty payable on relevant acquisitions—single interest\ns 90 hdg am R69 LA\ns 90 am A2008-31 s 7, amdt 1.5\n(4) exp 30 June 2010 (s 75A)\nss renum R45 LA\nam A2017-1 amdt 1.98; A2018-2 amdt 1.5\nsub A2023-6 s 21\nDuty payable on relevant acquisitions—aggregated interests\ns 90A ins A2023-6 s 21\nDuty payable on relevant acquisitions—further interest\ns 90B ins A2023-6 s 21\n\nUnencumbered value determination\ns 90C ins A2023-6 s 21\nam A2023-36 amdt 1.111\nDuty payable on relevant acquisitions—combined acquisitions\ns 90D ins A2023-47 s 10\nGeneral and supplemental\ndiv 3.2.4 hdg (prev ch 3 pt 2 div 4 hdg) renum R1 LA (see A2001-55\nCh 3 transactions—concessional duty\ns 91 hdg sub A2001-55 s 11\ns 91 am A2001-55 s 12, s 13; A2002-14 s 9\n(2) (h) exp 30 June 2010 (s 75A)\nam A2011-3 amdt 3.181; A2015-48 s 7\nom A2017-1 amdt 1.63\nCorporate reconstructions—concessional duty for relevant acquisitions\ns 91A ins A2003-29 s 5\nam A2006-42 amdt 3.55; A2008-31 amdt 1.6\nom A2015-49 s 7\nMaximisation of entitlements on distribution of property\ns 92 am A2008-31 amdts 1.7-1.9\nValuation of property\ns 93 am A2008-31 amdt 1.10; A2017-1 amdt 1.64; A2023-6\nss 22-25\nUncompleted agreements for sale or conveyance of land\ns 94 sub A2008-31 amdt 1.11; A2023-6 s 26\nUncompleted agreements for purchase, allotment or issue of shares or units\nin landholder\ns 94A ins A2023-47 s 11\nDuty concession—acquisitions securing financial accommodation\ns 95 am A2008-31 amdt 1.12; A2017-1 amdt 1.65, amdt 1.66;\nss renum R69 LA; A2023-6 ss 27-29\nom A2023-47 s 12\nRegistration of unit trust schemes\npt 3.2A hdg ins A2008-31 s 8\nDefinitions—pt 3.2A\ns 95A ins A2008-31 s 8\ndef disqualifying circumstance ins A2008-31 s 8\n\ndef registered ins A2008-31 s 8\ndef responsible entity ins A2008-31 s 8\nApplications for registration\ns 95B ins A2008-31 s 8\nRegistration of imminent public unit trust schemes\ns 95C ins A2008-31 s 8\nRegistration of wholesale unit trust schemes\ns 95D ins A2008-31 s 8\nam A2012-21 amdt 3.52, amdt 3.53\nRegistration of imminent wholesale unit trust schemes\ns 95E ins A2008-31 s 8\nDuration of registration\ns 95F ins A2008-31 s 8\nRegister of wholesale unit trust schemes\ns 95G ins A2008-31 s 8\nReporting requirements for registered schemes\ns 95H ins A2008-31 s 8\nCancellation of registration\ns 95I ins A2008-31 s 8\nDisqualifying circumstances for registered unit trust schemes\ns 95J ins A2008-31 s 8\nEntitlements arising from capital reductions or alterations of rights\npt 3.3 hdg (prev ch 3 pt 3 hdg) renum R1 LA (see A2001-55 amdt 1.6)\nInterpretation—pt 3.3\ns 96 exp 30 June 2010 (s 75A)\ndef capital reduction am A2001-40 s 9\n\ndef company sub A2000-34 s 14\nam A2000-46 s 17\nsub A2001-40 s 10\nam A2008-31 s 9\ndef voting shares sub A2001-40 s 11\nom A2006-42 amdt 3.35\ndef voting share ins A2006-42 amdt 3.35\ns 97 exp 30 June 2010 (s 75A)\ns 98 exp 30 June 2010 (s 75A)\ns 99 exp 30 June 2010 (s 75A)\nEntitlement to voting shares arising from capital reduction or rights\nalteration\ns 100 am A2001-44 amdt 1.1229; A2001-55 s 14; A2008-31\namdt 1.13\nWhat statement under s 100 must contain\ns 101 hdg sub A2001-44 amdt 1.1230\ns 101 am A2001-44 amdt 1.1230\ns 102 sub A2000-34 s 15\nAcquisition of land use entitlements by allotment of shares or issue of units\npt 3.4 hdg (prev ch 3 pt 4 hdg) renum R1 LA (see A2001-55 amdt 1.6)\ns 103 sub A2006-45 s 21\nam A2008-31 s 10, amdt 1.14; A2013-19 amdt 3.96,\namdt 3.97; A2017-1 amdt 1.99; A2023-6 s 30\ns 104 am A2014-44 amdt 3.16\ns 105 am A2017-1 amdt 1.98\nAcquisition of land use entitlement\ns 106 am A2001-44 amdt 1.1231; A2021-12 amdt 3.25\n\nWhat statement under s 106 must contain\ns 107 hdg sub A2001-44 amdt 1.1232\ns 107 am A2001-44 amdt 1.1232\ns 108 am A2017-1 amdt 1.67\nDisability exemption\ns 109 am A2000-34 s 16; A2008-31 s 11, amdt 1.14\nins A2021-10 amdt 1.5\nAllotment of shares by direction\npt 3.5 hdg (prev ch 3 pt 5 hdg) renum R1 LA (see A2001-55 amdt 1.6)\nWhen does a liability for duty arise?\ns 110 exp 30 June 2010 (s 75A)\ns 111 exp 30 June 2010 (s 75A)\nWho is liable to pay the duty?\ns 112 exp 30 June 2010 (s 75A)\nAcquisition of shares by allotment\ns 113 exp 30 June 2010 (s 75A)\nWhat allotment statement must contain\ns 114 hdg sub A2001-44 amdt 1.1233\ns 114 am A2001-44 amdt 1.1233\ns 115 exp 30 June 2010 (s 75A)\nVoluntary transfers under Financial Sector (Transfer and Restructure)\npt 3.6 hdg (prev ch 3 pt 6 hdg) ins A2001-55 s 15\nrenum R1 LA (see A2001-55 amdt 1.6)\nsub A2008-28 amdt 3.79\nam A2019-7 amdt 1.14\nDefinitions—pt 3.6\ns 115A ins A2001-55 s 15\ndef asset am A2008-28 amdt 3.81; A2019-7 amdt 1.15\ndef business am A2008-28 amdt 3.81; A2019-7 amdt 1.15\ndef FS (BTGR) Act ins A2008-28 amdt 3.80\nom A2019-7 amdt 1.7\ndef FS (TB) Act om A2008-28 amdt 3.80\ndef FS (TR) Act ins A2019-7 amdt 1.8\n\ndef receiving body am A2008-28 amdt 3.81; A2019-7\namdt 1.15\ndef voluntary transfer am A2008-28 amdt 3.81; A2019-7\namdt 1.15\nDeclaration required if business transferred\ns 115B ins A2001-55 s 15\nam A2008-28 amdt 3.82; A2008-31 amdt 1.15; A2015-15\namdt 3.23; A2019-7 amdt 1.15; A2021-12 amdt 3.25.\namdt 3.26; A2023-47 s 13\ns 115C ins A2001-55 s 15\nam A2017-1 amdt 1.99; A2023-47 s 14\ns 115D ins A2001-55 s 15\nam A2014-44 amdt 3.16\ns 115E ins A2001-55 s 15\ns 115F ins A2001-55 s 15\nam A2017-1 amdt 1.68\nExemptions from duty\ns 115G ins A2001-55 s 15\nam A2006-42 amdt 3.55; A2025-29 amdt 4.62\nExemptions—ch 3 transactions\npt 3.7 hdg ins A2002-14 s 10\npt 3.7 hdg note ins A2023-6 s 31\nExemptions—ch 3 transactions generally\ndiv 3.7.1 hdg ins A2009-15 s 7\nsub A2017-1 amdt 1.69; A2023-47 s 15\nExemptions—ch 3 transactions\ns 115H ins A2002-14 s 10\nam A2004-2 amdt 1.18, amdt 1.19; A2006-22 amdt 1.49,\namdt 1.50, amdt 1.57, amdt 1.58 (A2006-22 rep before\nA2007-3 amdt 3.175; A2008-14 amdt 1.30; A2009-45\nss 15-18; ss renum R41 LA; A2012-40 amdt 3.46; A2013-19\namdt 3.98; A2013-39 amdt 2.26 (A2013-39 never effective\nHCA 55)); A2016-18 amdts 3.95-3.97\nsub A2017-1 amdt 1.69; A2023-47 s 15\n\nExemption—relevant acquisitions to secure finance\ns 115HA ins A2023-47 s 15\nExemption—transactions made on bankruptcy or winding-up\ns 115HB ins A2023-47 s 15\nExemption—transactions made due to change in trustees\ns 115HC ins A2023-47 s 15\nExemption—transactions in relation to managed investment schemes\ns 115HD ins A2023-47 s 15\nExemption—transactions in relation to registered schemes\ns 115HE ins A2023-47 s 15\nExemption—ch 3 transactions made by apparent purchaser\ns 115HF ins A2023-47 s 15\nExemption—transactions made to return ch 3 property held by trustee\ns 115HG ins A2023-47 s 15\nExemption—transactions between superannuation funds\ns 115HH ins A2023-47 s 15\nExemption—transactions between trustees and custodians of\nsuperannuation funds or trusts\ns 115HI ins A2023-47 s 15\nExemptions—‘top hatting’ arrangements\ndiv 3.7.2 hdg ins A2009-15 s 7\nsub A2023-47 s 16\nDefinitions—div 3.7.2\ns 115I ins A2009-15 s 8\ndef exchanging members ins A2009-15 s 8\ndef interposed trust ins A2009-15 s 8\nExemption for relevant acquisitions\ns 115J ins A2009-15 s 8\nam A2023-6 s 32\nConditions of exemption\ns 115K ins A2009-15 s 8\nRevocation of exemption\ns 115L ins A2009-15 s 8\nOn-market transfers of marketable securities\nch 4 hdg om A2000-34 s 17\nInterpretation\ns 116 om A2000-34 s 17\n\nPresumptions regarding broking\ns 117 om A2000-34 s 17\ns 118 om A2000-34 s 17\ns 119 om A2000-34 s 17\nThree rates\ns 120 om A2000-34 s 17\nDuty at general rate\ns 121 om A2000-34 s 17\nMarketable securities held on broker’s own account\ns 122 om A2000-34 s 17\nMarketable securities held on account of options traders and futures brokers\ns 123 om A2000-34 s 17\nMarketable securities held on account of warrant-issuers\ns 124 om A2000-34 s 17\nAdditional duty on marketable securities held otherwise than for short terms\ns 125 om A2000-34 s 17\nLow exercise price options\ns 126 om A2000-34 s 17\nRecords of sales, purchases and transactions—generally\ns 127 om A2000-34 s 17\nRecords of sales, purchases and transactions—options traders, futures\nbrokers and warrant-issuers\ns 128 om A2000-34 s 17\nLodgment of returns and payment of duty by brokers\ns 129 om A2000-34 s 17\nLodging of returns—registered independent options traders, futures brokers\nand warrant-issuers\ns 130 om A2000-34 s 17\nEndorsement of transfer as to payment of duty\ns 131 om A2000-34 s 17\nRecovery of duty by broker from vendor or purchaser\ns 132 om A2000-34 s 17\nLease instruments\nch 5 hdg exp 30 June 2009 (s 150A)\n\npt 5.1 hdg (prev ch 5 pt 1 hdg) renum R1 LA (see A2001-55 amdt 1.6)\nDefinitions—ch 5\ns 133 exp 30 June 2009 (s 150A)\ndef lease am A2006-13 s 13\nsub A2006-45 s 22\ndef lessee om A2006-45 s 23\ndef lessor om A2006-45 s 23\nLiability for duty\npt 5.2 hdg (prev ch 5 pt 2 hdg) renum R1 LA (see A2001-55 amdt 1.6)\ns 134 exp 30 June 2009 (s 150A)\nHow duty is charged on lease instrument\ns 135 sub A2001-55 s 16\nam A2006-45 s 24\nWhat is the cost of a lease?\ns 136 am A2006-45 s 25, s 26\nSplitting or redirection of cost of franchise arrangement\ns 137 om A2006-45 s 27\ns 138 sub A2006-45 s 28\ns 139 exp 30 June 2009 (s 150A)\npt 5.3 hdg (prev ch 5 pt 3 hdg) renum R1 LA (see A2001-55 amdt 1.6)\nGeneral rate—short-term leases\ns 140 sub A2001-55 s 17\nam A2006-45 s 29; pars renum R22 LA\nGeneral rate—long-term leases\ns 141 sub A2001-55 s 17\nom A2006-45 s 30\n\nGeneral rate—franchise arrangements\ns 141A ins A2001-55 s 17\nam A2006-13 s 14\nom A2006-45 s 31\nRelated instruments—exemptions and concessions\ns 142 hdg sub A2001-55 s 18\ns 142 exp 30 June 2009 (s 150A)\nUnascertainable lease costs\npt 5.4 hdg (prev ch 5 pt 4 hdg) renum R1 LA (see A2001-55 amdt 1.6)\nOperation—pt 5.4\ns 143 am A2001-55 s 19\nEstimate and subsequent adjustment\ns 144 am A2005-54 amdt 1.100, amdt 1.101\nCPI method\ns 145 am A2003-41 amdts 3.210-3.213; A2008-31 amdt 1.40\nQuantification of lessee’s improvements\ns 146 table renum R11 LA\nam A2006-45 s 32; items renum R22 LA\npt 5.5 hdg (prev ch 5 pt 5 hdg) renum R1 LA (see A2001-55 amdt 1.6)\nInterim stamping of lease instrument\ns 147 exp 30 June 2009 (s 150A)\nReassessment of duty—early termination\ns 148 exp 30 June 2009 (s 150A)\nReassessment of duty—reduction of cost\ns 149 am A2001-55 s 20\nExemptions—lease instruments\ns 150 hdg sub A2001-55 s 21\ns 150 am A2001-55 ss 22-24; A2006-45 s 33, s 34; pars renum R22\nLA\n\nExpiry—ch 5\npt 5.6 hdg ins A2006-45 s 35\nExpiry—ch 5\ns 150A ins A2006-45 s 35\nHire of goods\nch 6 hdg exp 30 June 2007 (s 173A)\npt 6.1 hdg (prev ch 6 pt 1 hdg) renum R1 LA (see A2001-55 amdt 1.6)\nDefinitions for ch 6\ns 151 exp 30 June 2007 (s 173A)\nWhat is a hire of goods?\ns 152 exp 30 June 2007 (s 173A)\nExclusions from definition of hire of goods\ns 153 am A2006-45 s 36, s 37\nWhat form may a hire of goods take?\ns 154 exp 30 June 2007 (s 173A)\nWhat are hiring charges?\ns 155 exp 30 June 2007 (s 173A)\nPayments exempted from hiring charges\ns 156 am A2000-34 s 18\nHire of goods to which ch 6 applies—jurisdictional nexus\ns 157 exp 30 June 2007 (s 173A)\nImposition and rates of duty\npt 6.2 hdg (prev ch 6 pt 2 hdg) renum R1 LA (see A2001-55 amdt 1.6)\ns 158 exp 30 June 2007 (s 173A)\ns 159 exp 30 June 2007 (s 173A)\nCredit for duty paid in another Australian jurisdiction\ns 160 exp 30 June 2007 (s 173A)\nSplitting or redirection of hiring charges\ns 161 exp 30 June 2007 (s 173A)\n\nAscertainment and disclosure of place of use of goods\ns 162 am A2005-54 amdt 1.102\nArrangements applying to people engaged in business of hiring out goods\npt 6.3 hdg (prev ch 6 pt 3 hdg) renum R1 LA (see A2001-55 amdt 1.6)\nMeaning of commercial hire business\ns 163 exp 30 June 2007 (s 173A)\nApplication of pt 6.3\ns 164 exp 30 June 2007 (s 173A)\nCommercial hire business to be registered\ns 165 sub A2005-54 amdt 1.103\nRegistration of commercial hire businesses\ns 166 am A2001-44 amdt 1.1234, amdt 1.1235\nCancellation of registration of commercial hire business\ns 167 am A2005-54 amdt 1.104, amdt 1.105\nDuty base\ns 168 exp 30 June 2007 (s 173A)\nLodgment of returns and payment of duty\ns 169 am A2001-44 amdt 1.1236, amdt 1.1237\nReturns of related bodies corporate\ns 170 exp 30 June 2007 (s 173A)\nArrangements applying to people other than those engaged in business of\nhiring out goods\npt 6.4 hdg (prev ch 6 pt 4 hdg) renum R1 LA (see A2001-55 amdt 1.6)\nStatement of transaction\ns 171 exp 30 June 2007 (s 173A)\nLodgment of statement and payment of duty\ns 172 exp 30 June 2007 (s 173A)\nMethod of calculating total hiring charges if they are not readily\nascertainable\ns 173 exp 30 June 2007 (s 173A)\n\nExpiry—ch 6\npt 6.5 hdg ins A2006-45 s 38\nExpiry—ch 6\ns 173A ins A2006-45 s 38\nLiability for duty\ns 174 am A2017-1 amdt 1.70\nInsurance\nch 8 hdg om A2017-11 s 4\npt 8.1 hdg (prev ch 8 pt 1 hdg) renum R1 LA (see A2001-55 amdt 1.6)\nDefinitions—ch 8\ns 175 om A2017-11 s 4\ndef general insurance am A2002-6 s 4; A2002-20 s 4\ndef general insurer sub A2006-19 s 5\ndef insurer sub A2006-19 s 6\ndef paid ins A2006-42 amdt 3.36\ndef premium am A2001-22 amdt 1.1\ndef third-party insurance am A2009-16 amdt 3.1\nWhen is a premium paid?\ns 176 om A2017-11 s 4\nGeneral insurance\npt 8.2 hdg (prev ch 8 pt 2 hdg) renum R1 LA (see A2001-55 amdt 1.6)\ns 177 om A2017-11 s 4\ns 178 om A2017-11 s 4\ns 179 om A2017-11 s 4\nCircumstances in which duty is payable by insured person\ns 180 am A2001-44 amdt 1.1238, amdt 1.1239; A2008-31 amdt 1.40\n\nRecords to be kept\ns 181 om A2017-11 s 4\nRefunds if premiums returned\ns 182 om A2017-11 s 4\nLife insurance\npt 8.3 hdg (prev ch 8 pt 3 hdg) renum R1 LA (see A2001-55 amdt 1.6)\ns 183 om A2017-11 s 4\nObligation to make out and execute policy of life insurance\ns 184 om A2017-11 s 4\ns 185 am A2013-19 amdt 3.99\ns 186 om A2017-11 s 4\nWhen duty payable by insured person\ns 187 am A2001-44 amdt 1.1240, amdt 1.1241\nRefund on cancellation of life insurance policy\ns 188 om A2017-11 s 4\nPayment of duty by insurers\npt 8.4 hdg (prev ch 8 pt 4 hdg) renum R1 LA (see A2001-55 amdt 1.6)\nMeaning of insurer for pt 8.4\ns 188A ins A2006-19 s 7\nInsurers to be registered\ns 189 sub A2005-54 amdt 1.106\nRegistration of insurers\ns 190 sub A2001-44 amdt 1.1242\nCancellation of registration by commissioner\ns 191 am A2006-19 s 8; A2014-44 amdt 3.16\nInsurer stopping writing insurance business\ns 192 sub A2005-54 amdt 1.107\n\nRegister of insurers\ns 193 om A2017-11 s 4\nMonthly returns and payment of duty\ns 194 am A2001-44 amdt 1.1243, amdt 1.1244\nRecovery of duty by registered insurer\ns 195 om A2017-11 s 4\nApportionment\npt 8.5 hdg (prev ch 8 pt 5 hdg) renum R1 LA (see A2001-55 amdt 1.6)\nApportionment of premiums and other amounts between Australian\njurisdictions\ndiv 8.5.1 hdg (prev ch 8 pt 5 div 1 hdg) renum R1 LA (see A2001-55\nApplication of div 8.5.1\ns 196 om A2017-11 s 4\nObject of div 8.5.1\ns 197 om A2017-11 s 4\nSchedule of apportionment\ns 198 om A2017-11 s 4\nApportionment in practice\ns 199 om A2017-11 s 4\nApportionment of premiums and other amounts between different types of\ninsurance\ndiv 8.5.2 hdg (prev ch 8 pt 5 div 2 hdg) renum R1 LA (see A2001-55\nApportionment between different types of insurance\ns 200 om A2017-11 s 4\nExempt insurance\npt 8.6 hdg (prev ch 8 pt 6 hdg) renum R1 LA (see A2001-55 amdt 1.6)\nInsurance exempt from duty generally\ns 201 hdg sub A2002-20 s 5\ns 201 am A2002-6 s 5, s 6; A2009-20 amdt 3.58; A2013-19\namdt 3.100; A2015-48 s 8\n\nInsurance exempt from duty in certain circumstances\ns 201A ins A2002-20 s 6\npt 8.7 hdg (prev ch 8 pt 7 hdg) renum R1 LA (see A2001-55 amdt 1.6)\nEffect on contract of insurance of failure to comply with ch 8\ns 202 om A2017-11 s 4\nImposition and rates of duty\npt 9.1 hdg (prev ch 9 pt 1 hdg) renum R1 LA (see A2001-55 amdt 1.6)\nMeaning of dutiable value for pt 9.1\ns 203 sub A2001-55 s 25\nRegistration of vehicles in the name of 2 or more people\ns 203A ins A2001-55 s 25\nam A2013-19 amdt 3.101\ns 204 am A1999-79 s 5 sch 3; A2001-55 s 26; A2017-1 amdt 1.72\nLodgment of statement of dutiable value\ns 205 am A1999-79 s 5 sch 3; A2017-1 amdt 1.73\ns 208 am A2003-29 s 6; A2008-34 s 4; A2009-20 amdt 3.59,\namdt 3.60; A2009-45 s 19, s 20; A2010-19 s 4; pars renum\nR45 LA; A2011-3 amdt 3.182; A2013-19 amdt 3.102;\nA2015-49 s 8; A2025-29 amdt 4.62\nCorporate reconstructions—concessional duty for motor vehicle registration\napplications\ns 208AA ins A2003-29 s 7\nom A2015-49 s 9\npt 9.2 hdg (prev ch 9 pt 2 hdg) renum R1 LA (see A2001-55 amdt 1.6)\npt 9.2 hdg note ins A2023-6 s 33\nDefinitions—pt 9.2\ns 208A def demonstrator ins A2000-46 s 18\ndef licensed vehicle dealer ins A2000-46 s 18\nom A2006-42 amdt 3.37\ndef trading stock ins A2000-46 s 18\nGovernment vehicles\ns 209 om A2017-1 amdt 1.74\n\nForeign countries\ns 209A ins A2000-46 s 19\nInternational organisations and diplomats\ns 209B ins A2005-29 s 4\nStatus of forces agreements\ns 209C ins A2015-49 s 10\nHospitals and schools\ns 210 sub A2005-29 s 5\nCharitable organisations\ns 210A ins A2005-29 s 5\nom A2015-48 s 9\nCertain disabled persons\ns 211 am A2005-20 amdt 3.144; A2009-20 amdt 3.61; A2017-1 amdt\n1.98\nPartial exemption—modified vehicles for people with disabilities\ns 211A ins A2006-19 s 9\nam A2013-19 amdt 3.103, amdt 3.104; A2017-1 amdt 1.98\nSuccessors of deceased people\ns 212 am A2001-55 s 27\nVehicle registration transfers relating to certain personal relationships\ns 213 sub A2002-14 s 11\nam A2004-2 amdt 1.18, amdt 1.19; A2006-22 amdt 1.51,\namdt 1.52, amdt 1.57, amdt 1.58 (A2006-22 rep before\nA2007-3 amdt 3.175; A2008-14 amdt 1.31; A2009-45\nss 21-24; ss renum r41 LA; A2012-40 amdt 3.47; A2013-19\namdt 3.105; A2013-39 amdt 2.27 (A2013-39 never effective\nHCA 55)); A2016-18 amdts 3.98-3.100\nRegistration charges consequent on Vehicle Registration Act\ns 213A ins A2000-5 s 4\nam A2001-44 amdt 1.1245; A2001-55 s 28\nexp 1 March 2002 (s 213A (3))\nVehicle dealers—registration of demonstrators and trading stock\ns 214 sub A2000-46 s 20\nam A2017-1 amdt 1.98; A2018-2 amdt 1.6\n\nRenewal of registration of demonstrators and trading stock\ns 214A ins A2000-46 s 20\nam A2001-44 amdt 1.1246; A2006-42 amdt 3.55\nom A2018-2 amdt 1.7\nOrganisations registered under Fair Work (Registered Organisations) Act\ns 215 sub A2005-20 amdt 3.145; A2009-49 amdt 3.50\nRepossessed motor vehicles\ns 216 am A2007-21 s 5; A2017-1 amdt 1.98\nVeteran, vintage and historic vehicles\ns 217 am A1999-79 s 5 sch 3\nss (4), (5) exp 1 March 2002 (s 217 (5))\nam A2009-49 amdt 3.51; A2017-1 amdt 1.98; A2018-2\namdt 1.8\nAvoidance of double duty—duty paid in corresponding Australian\njurisdiction\ns 218 am A1999-79 s 5 sch 3; A2009-4 s 4; A2017-1 amdt 1.98\nReassessment of duty—repossession of stolen motor vehicle\ns 219 am A2017-1 amdt 1.98\npt 9.3 hdg (prev ch 9 pt 3 hdg) renum R1 LA (see A2001-55 amdt 1.6)\nMeaning of licensed vehicle dealer in pt 9.3\ns 220 am A1999-79 s 5 sch 3\nom A2006-42 amdt 3.38\nPrerequisites for registration\ns 221 am A1999-79 s 5 sch 3; A2001-55 s 29, s 30\nss (4), (5) exp 1 March 2002 (s 221 (5))\nam A2005-20 amdt 3.146; A2005-29 s 6, s 7; A2007-21 s 6;\nA2013-19 amdt 3.106; A2017-1 amdt 1.98\nCertificates of exemption\ns 222 sub A2000-46 s 21\nom A2005-29 s 8\nReturns by road transport authority\ns 223 sub A1999-79 s 5 sch 3\nam A2001-55 s 31\nsub A2005-29 s 9\nRectification of errors in registration\ns 224 am A2000-5 s 5\nam A2001-44 amdt 1.1247\nss (2), (3), (4) exp 31 March 2002 (s 224 (4))\nam A2017-1 amdt 1.75\n\nCertificates as evidence\ns 226 am A1999-79 s 5 sch 3\nDuplicates and counterparts\ns 227 om A2017-1 amdt 1.76\nReplicas\ns 228 am A2006-37 s 5, s 6\nom A2017-1 amdt 1.76\nMinimum amount of duty\ns 229 am A2000-34 s 19; A2001-44 amdt 1.1248, amdt 1.1249;\nA2001-55 s 32; A2017-11 s 5\nsub A2017-1 amdt 1.76\nApproved agents and taxpayers—exemption from $20 concessional duty and\ns 229 minimum duty\ns 229A ins A2001-55 s 33\nom A2017-1 amdt 1.76\nGeneral exemptions from duty\nch 11 hdg note ins A2023-6 s 34\nExemptions from duty—general\npt 11.1 hdg ins A2017-1 amdt 1.77\nInter-generational rural transfers\ns 230 am A2001-44 amdt 1.1250, amdt 1.1251; A2006-42\namdt 3.55; A2017-1 amdt 1.98; A2025-29 amdt 4.62\nSpecialised agencies\ns 231 am A2017-1 amdt 1.98\nCharitable organisations\ns 232 sub A2001-55 s 34\nom A2003-29 s 8\nins A2015-48 s 10\nCorporate reconstruction transactions\ns 232A ins A2015-49 s 11\nam A2017-1 amdt 1.78, amdt 1.79; A2025-29 amdt 4.62\nHospitals and schools\ns 232B ins A2017-1 amdt 1.80\nCommonwealth, States and Territories\ns 232C ins A2017-1 amdt 1.80\nDeceased estates\ns 232D ins A2017-1 amdt 1.80\nExemptions from duty—certain personal relationships\npt 11.2 hdg ins A2017-1 amdt 1.80\n\nDefinitions—pt 11.2\ns 232E ins A2017-1 amdt 1.80\ndef de facto relationship ins A2017-1 amdt 1.80\ndef motor vehicle transfer application ins A2017-1\namdt 1.80\ndef spouse party ins A2017-1 amdt 1.80\ndef transaction ins A2017-1 amdt 1.80\nTransactions under certain court orders\ns 232F am A2017-1 amdt 1.80\nTransactions under Family Law Act 1975 (Cwlth), s 90B, s 90C or s 90D\nfinancial agreements\ns 232G am A2017-1 amdt 1.80\nTransactions under Family Law Act 1975 (Cwlth), pt 8AB financial\nagreements\ns 232H am A2017-1 amdt 1.80\nTransactions under Domestic Relationships Act 1994, s 33 (1) (d)\ns 232I am A2017-1 amdt 1.80\nStamping instruments\npt 12.1 hdg (prev ch 12 pt 1 hdg) renum R1 LA (see A2001-55 amdt 1.6)\nom A2017-1 amdt 1.81\nMeaning of stamped\ns 233 sub A2006-37 s 7\nam A2007-29 s 11\nStamping instruments\ns 234 sub A2006-37 s 7\nStamping duplicates or counterparts of instruments\ns 235 sub A2006-37 s 7\nStamping duplicates or counterparts of instruments\ns 236 om A2006-37 s 7\nStamping instruments if no duty chargeable\ns 237 om A2006-37 s 7\nStamp defaced or removed\ns 238 sub A2006-37 s 7\n\nElectronic assessment and payment of duty\ns 239 om A2004-15 amdt 2.62\nins A2006-37 s 7\nam A2017-1 amdt 1.83; A2021-12 amdt 3.27\nPossession of counterfeiting equipment\ns 240 om A2004-15 amdt 2.62\nOffence to stamp without authority\ns 241 sub A2005-54 amdt 1.108; A2006-37 s 7\nom A2017-1 amdt 1.84\nInstruments to be separately charged with duty in certain cases\ns 242 am A2017-1 amdt 1.98\nExecution of instruments\ns 243 am A2008-31 amdt 1.40; A2017-1 amdt 1.85\nCertificate of duty and other charges\ns 244 sub A2005-54 amdt 1.109; A2017-1 amdt 1.86\nam A2019-7 amdts 1.9-1.11; A2019-46 s 12;\nA2021-12 amdt 3.27\nStamping taken to constitute assessment\ns 245 am A2008-31 amdt 1.40\nom A2017-1 amdt 1.86\nDeferred payments for certain stamped instruments\ns 246 am A2001-44 amdt 1.1254, amdt 1.1255; A2006-37 s 8;\nA2014-44 amdt 3.16\nom A2017-1 amdt 1.86\nEnforcement\npt 12.2 hdg (prev ch 12 pt 2 hdg) renum R1 LA (see A2001-55 amdt 1.6)\nom A2017-1 amdt 1.87\nRegistration of instruments\ns 247 am A2003-1 s 16, s 17\nom A2017-1 amdt 1.88\nRegistration of transfers of shares\ns 248 am A2000-34 s 20\nam A2006-37 s 9, s 10; pars renum R20 LA\nRegistration of transfers of units\ns 249 am A2000-34 s 21\nam A2006-37 s 11, s 12; pars renum R20 LA\n\nReceiving instruments in evidence\ns 250 am A2006-37 s 13\nsub A2017-1 amdt 1.89\nValuation of property\ns 251 am A2001-55 s 35, s 36\nValuation of market rent for commercial lease with premium\ns 251A ins A2014-12 s 16\npt 12.3 hdg (prev ch 12 pt 3 hdg) renum R1 LA (see A2001-55 amdt 1.6)\nom A2017-1 amdt 1.90\nObjections\ns 252 hdg sub A2008-37 amdt 1.128\ns 252 am A2000-34 s 22; A2000-46 s 22; pars renum R4 LA;\nA2002-14 s 12, s 13; pars renum R6 LA (see A2002-14 s 14);\nA2003-29 s 9–12; pars renum R9 LA (see A2003-29 s 13);\nA2006-22 amdt 1.57 (A2006-22 rep before commenced by\ndisallowance (see Cwlth Gaz 2006 No S93)); A2006-45 s 39;\npars renum R22 LA\n(1) (n), (o), (p) exp 30 June 2007 (s 173A)\npars renum R25 LA\nam A2008-31 s 12, amdts 1.16-1.21; pars renum R33 LA;\nA2008-37 amdt 1.129; A2009-15 s 9; pars renum R38 LA;\nA2012-35 s 13; pars renum R53 LA; A2015-49 s 12, s 13;\npars renum R65 LA; A2017-11 s 6; pars renum R68 LA;\nA2017-1 amdt 1.91, amdt 1.92; pars renum R69 LA; A2018-2\namdt 1.9; pars renum R70 LA; A2023-6 s 35; A2023-47 s 17;\npars renum R78 LA\nReview of decisions by ACAT\ns 252AA ins A2008-37 amdt 1.129\nDetermination of fees\ns 252AB ins A2018-2 amdt 1.10\nDeclaration of recognised stock exchanges\ns 252A ins A2001-44 amdt 1.1256\nam A2006-42 amdt 3.55; A2008-31 amdt 1.22\nom A2016-47 s 12\nRegulation-making power\ns 253 sub A2001-44 amdt 1.1256\nTransitional\nch 13 hdg ins A2000-80 amdt 3.4\n\nApplication of Act to instruments\ns 254 ins A2000-80 amdt 3.4\nContinued operation of Stamp Duties and Taxes Act 1987 in relation to\ninstruments\ns 255 ins A2000-80 amdt 3.4\nApplication of ch 2\ns 256 ins A2000-80 amdt 3.4\nTransfers back from a nominee\ns 257 ins A2000-80 amdt 3.4\nCredit for duty paid on the acquisition of a business\ns 258 ins A2000-80 amdt 3.4\nApplication of ch 3\ns 259 ins A2000-80 amdt 3.4\nHow duty is charged on relevant acquisitions\ns 260 ins A2000-80 amdt 3.4\nApplication of ch 4\ns 261 ins A2000-80 amdt 3.4\nContinued application of Stamp Duties and Taxes Act 1987 in relation to\nmarketable securities\ns 262 ins A2000-80 amdt 3.4\nApplication of ch 5\ns 263 ins A2000-80 amdt 3.4\nApplication of ch 6\ns 264 ins A2000-80 amdt 3.4\nContinued operation of Part VIB of the Stamp Duties and Taxes Act 1987\ns 265 ins A2000-80 amdt 3.4\nam A2001-55 amdt 1.1\n\nApplication of ch 8\ns 266 ins A2000-80 amdt 3.4\nContinued operation of pt IV of the Stamp Duties and Taxes Act 1987\ns 267 ins A2000-80 amdt 3.4\nRefunds where premiums are returned\ns 268 ins A2000-80 amdt 3.4\nRefund on cancellation of policy of life insurance\ns 269 ins A2000-80 amdt 3.4\nApplication of ch 9\ns 270 ins A2000-80 amdt 3.4\nContinued operation of certain provisions of pt IV of the Stamp Duties and\nTaxes Act 1987\ns 271 ins A2000-80 amdt 3.4\nCertificates of exemption\ns 272 ins A2000-80 amdt 3.4\nDuty and tax paid under the Stamp Duties and Taxes Act 1987\ns 273 ins A2000-80 amdt 3.4\nStamping under the Stamp Duties and Taxes Act 1987\ns 274 ins A2000-80 amdt 3.4\nDetermined duties and taxes\ns 275 ins A2000-80 amdt 3.4\nExpiry of Part\ns 276 hdg sub A2001-55 amdt 1.2\ns 276 ins A2000-80 amdt 3.4\nam A2001-44 amdt 1.1257; A2001-55 amdt 1.3\nTransitional—Duties Amendment Act 2006\nch 14 hdg ins A2006-13 s 15\n\nApplication of ch 2 to certain transfers and transactions\ns 400 ins A2006-13 s 15\nexp 1 July 2011 (s 403 (LA s 88 declaration applies))\nApplication of ch 5 to certain franchise arrangements\ns 401 ins A2006-13 s 15\nexp 1 July 2011 (s 403 (LA s 88 declaration applies))\nTransitional regulations—ch 14\ns 402 ins A2006-13 s 15\nExpiry—ch 14\ns 403 ins A2006-13 s 15\nTransitional—Duties Amendment Act 2006 (No 2)\nch 15 hdg ins A2006-45 s 40\nom R64 LA\nTransitional—hire of goods\npt 15.1 hdg ins A2006-45 s 40\nApplication of ch 6 to hiring charges received by commercial hire business\nbefore 1 July 2007\ns 410 ins A2006-45 s 40\nApplication of ch 6 to hire of goods entered into before 1 July 2007\ns 411 ins A2006-45 s 40\nApplication of ch 6 to certain arrangements\ns 412 ins A2006-45 s 40\nexp 30 June 2012 (s 414 (LA s 88 declaration applies))\nTransitional regulations—pt 15.1\ns 413 ins A2006-45 s 40\nExpiry—pt 15.1\ns 414 ins A2006-45 s 40\nTransitional—lease instruments\npt 15.2 hdg ins A2006-45 s 40\nApplication of ch 5 to leases entered into before 1 July 2009\ns 420 ins A2006-45 s 40\n\nApplication of ch 5 to certain arrangements\ns 421 ins A2006-45 s 40\nam A2007-38 s 9, s 10\nexp 30 June 2014 (s 423 (LA s 88 declaration applies))\nTransitional regulations—pt 15.2\ns 422 ins A2006-45 s 40\nExpiry—pt 15.2\ns 423 ins A2006-45 s 40\nTransitional—unquoted marketable securities\npt 15.3 hdg ins A2006-45 s 40\nApplication of repealed provisions to certain arrangements\ns 430 ins A2006-45 s 40\nexp 30 June 2015 (s 432 (LA s 88 declaration applies))\nTransitional regulations—pt 15.3\ns 431 ins A2006-45 s 40\nExpiry—pt 15.3\ns 432 ins A2006-45 s 40\nTransitional—Duties Amendment Act 2008\nch 16 hdg ins A2008-17 s 6\nNote for ch 16 ch 16 hdg also ins A2008-31 s 13\nrenum as ch 17 hdg R32 LA\nMeaning of repealed provisions—ch 16\ns 440 ins A2008-17 s 6\nNote for s 440 s 440 also ins A2008-31 s 13\nrenum as s 450 R32 LA\nApplication of repealed provisions\ns 441 ins A2008-17 s 6\nNote for s 441 s 441 also ins A2008-31 s 13\nrenum as s 451 R32 LA\n\nTransitional regulations—ch 16\ns 442 ins A2008-17 s 6\nNote for s 442 s 442 also ins A2008-31 s 13\nrenum as s 452 R32 LA\nExpiry—ch 16\ns 443 ins A2008-17 s 6\nTransitional—Duties (Landholders) Amendment Act 2008\nch 17 hdg (prev ch 16 hdg) ins A2008-31 s 13\nrenum as ch 17 hdg R32 LA\nApplication of pt 3.2 to existing private unit trust schemes\ns 450 (prev s 440) ins A2008-31 s 13\nrenum as s 450 R32 LA\nexp 1 September 2010 (s 452 (LA s 88 declaration applies))\nTransitional regulations—ch 17\ns 451 (prev s 441) ins A2008-31 s 13\nrenum as s 451 R32 LA\nModification—Payroll Tax Act 1987\ns 451A ins as mod SL2008-38 s 3\nexp 1 September 2010 (s 451A (2))\nExpiry—ch 17\ns 452 (prev s 442) ins A2008-31 s 13\nrenum as s 452 R32 LA\nTransitional—Duties (Landholders) Amendment Act 2012\nch 18 hdg ins A2012-35 s 14\nDefinitions—ch 18\ns 460 ins A2012-35 s 14\ndef amending Act ins A2012-35 s 14\ndef commencement day ins A2012-35 s 14\ndef new provisions ins A2012-35 s 14\n\nChanges to duty on acquisitions in landholders\ns 461 ins A2012-35 s 14\nTransitional regulations—ch 18\ns 462 ins A2012-35 s 14\nExpiry—ch 18\ns 463 ins A2012-35 s 14\nTransitional—Revenue Legislation Amendment Act 2017\nch 19 hdg ins A2017-1 amdt 1.93\nDefinitions—ch 19\ns 470 ins A2017-1 amdt 1.93\ndef amending Act ins A2017-1 amdt 1.93\ndef commencement day ins A2017-1 amdt 1.93\nApplication of ch 2 and ch 12 to pre-commencement day transactions\ns 471 ins A2017-1 amdt 1.93\nApplication of ch 12 to pre-commencement day instruments\ns 472 ins A2017-1 amdt 1.93\nTransitional regulations\ns 473 ins A2017-1 amdt 1.93\nExpiry—ch 19\ns 474 ins A2017-1 amdt 1.93\ndict ins A2000-34 s 23\nam A2006-19 s 10; A2006-22 amdt 1.53, amdt 1.54 (A2006-22\nNo S93)); A2008-14 amdt 1.32, amdt 1.33; A2008-37\namdt 1.130; A2010-18 amdt 1.11; A2012-40 amdt 3.48;\nA2013-19 amdt 3.107; A2017-1 amdt 1.94; A2023-47 s 18\ndef acquired ins A2006-42 amdt 3.39\nom A2008-31 amdt 1.23\ndef acquires ins A2008-31 amdt 1.24\n\ndef acquisition statement ins A2006-42 amdt 3.39\nsub A2023-6 s 36\ndef Act imposing duty reloc from s 4 A2000-34 s 5\ndef ADR reloc from s 4 A2000-34 s 5\ndef application to register a motor vehicle sub A1999-79\nsch 3\ndef approved reloc from s 4 A2000-34 s 5\ndef asset ins A2006-42 amdt 3.39\ndef associated person reloc from s 4 A2000-34 s 5\nam A2001-40 s 12\nsub A2008-31 amdt 1.25\nam A2012-35 s 15\nsub A2023-6 s 36\ndef Australian register reloc from s 4 A2000-34 s 5\nam A2001-40 s 13\ndef Australian Securities Exchange ins A2023-6 s 38\ndef Australian Stock Exchange ins A2008-31 amdt 1.26\nom A2023-6 s 37\ndef bankrupt reloc from s 4 A2000-34 s 5\nsub A2006-42 amdt 3.40; A2010-18 amdt 1.12\ndef business ins A2006-42 amdt 3.41\ndef business asset om A2001-55 amdt 1.4\ndef cancelled ins A2017-1 amdt 1.95\ndef capital reduction ins A2006-42 amdt 3.41\ndef chapter 3 property ins A2023-47 s 19\ndef chapter 3 transaction ins A2006-42 amdt 3.41\nsub A2023-6 s 39\ndef charge reloc from s 4 A2000-34 s 5\ndef charitable organisation reloc from s 4 A2000-34 s 5\nsub A2015-15 amdt 3.24\nom A2015-48 s 11\ndef commercial hire business reloc from s 4 A2000-34 s 5\ndef commercial lease ins A2014-12 s 17\ndef commercial lease with premium ins A2014-12 s 17\ndef commercial purposes ins A2014-12 s 17\ndef commissioner reloc from s 4 A2000-34 s 5\ndef company ins A2006-42 amdt 3.41\ndef company title dwelling reloc from s 4 A2000-34 s 5\nom A2006-45 s 41\n\ndef complying approved deposit fund reloc from s 4\ndef complying superannuation fund am A2001-55 s 37\nsub A2023-6 s 39\ndef consideration ins A2006-42 amdt 3.41\ndef Corporations Act ins A2001-40 s 14\nom A2006-19 s 11\ndef corresponding law reloc from s 4 A2000-34 s 5\ndef cost reloc from s 4 A2000-34 s 5\ndef Crown lease reloc from s 4 A2000-34 s 5\nsub A2009-20 amdt 3.62; A2015-19 s 27\ndef declaration of trust ins A2006-42 amdt 3.41\ndef declared land sublease ins A2015-19 s 28\nam A2023-36 amdt 1.112\ndef de facto relationship ins A2017-1 amdt 1.95\ndef deferral arrangement ins A2007-29 s 12\nsub A2019-46 s 13\ndef demonstrator ins A2006-42 amdt 3.41\ndef determined amount reloc from s 4 A2000-34 s 5\ndef determined rate reloc from s 4 A2000-34 s 5\ndef disabled person reloc from s 4 A2000-34 s 5\nom A2006-19 s 11\ndef discretionary trust reloc from s 4 A2000-34 s 5\ndef disqualifying circumstance ins A2008-31 amdt 1.26\nom A2012-35 s 16\ndef domestic partner reloc from s 4 A2000-34 s 5\nom A2004-2 amdt 1.20\ndef domestic relationship reloc from s 4 A2000-34 s 5\nom A2006-22 amdt 1.55 (A2006-22 rep before\nsub A2007-3 amdt 3.176\ndef duly stamped reloc from s 4 A2000-34 s 5\nom A2006-37 s 14\ndef dutiable entitlement ins A2006-42 amdt 3.41\ndef dutiable property reloc from s 4 A2000-34 s 5\ndef dutiable transaction reloc from s 4 A2000-34 s 5\ndef dutiable value, in relation to a motor vehicle reloc from s 4\nom A2006-19 s 12\ndef dutiable value, in relation to dutiable property reloc from\ns 4 A2000-34 s 5\nom A2006-19 s 12\ndef dutiable value ins A2006-19 s 12\ndef duty deferral scheme ins A2019-46 s 14\n\ndef eligible person ins A2007-29 s 12\nsub A2019-46 s 15\ndef eligible property ins A2007-29 s 12\nsub A2019-46 s 15\ndef eligible rollover fund reloc from s 4 A2000-34 s 5\ndef eligible transaction ins A2019-46 s 16\ndef entity ins A2008-31 s 14\ndef equipment financing arrangement ins A2006-42\namdt 3.41\ndef error transaction reloc from s 4 A2000-34 s 5\nom A2006-45 s 41\ndef exchanging members ins A2009-15 s 10\nsub A2023-47 s 20\ndef financial institution ins A2023-47 s 21\ndef financial market ins A2008-31 amdt 1.26\ndef first executed ins A2006-42 amdt 3.41\ndef fit-out costs reloc from s 4 A2000-34 s 5\ndef foreign resident reloc from s 4 A2000-34 s 5\ndef franchise om A2014-12 s 18\ndef franchise arrangement om A2014-12 s 18\ndef franchisee reloc from s 4 A2000-34 s 5\nom A2014-12 s 18\ndef franchisor reloc from s 4 A2000-34 s 5\ndef FS (BTGR) Act ins A2008-28 amdt 3.83\nom A2019-7 amdt 1.12\ndef FS (TB) Act ins A2006-42 amdt 3.41\nom A2008-28 amdt 3.83\ndef FS (TR) Act ins A2019-7 amdt 1.13\ndef general insurance reloc from s 4 A2000-34 s 5\nam A2002-20 s 4\ndef general insurer ins A2006-19 s 13\ndef goods ins A2006-42 amdt 3.41\ndef hire of goods reloc from s 4 A2000-34 s 5\nsub A2006-42 amdt 3.42\ndef hire-purchase agreement reloc from s 4 A2000-34 s 5\ndef hiring charges reloc from s 4 A2000-34 s 5\nsub A2006-42 amdt 3.43\n\ndef home buyer concession scheme ins A2007-29 s 12\nsub A2019-46 s 17\ndef hospital reloc from s 4 A2000-34 s 5\ndef impressed stamp reloc from s 4 A2000-34 s 5\nom A2006-37 s 15\ndef instrument reloc from s 4 A2000-34 s 5\ndef insurance reloc from s 4 A2000-34 s 5\ndef insurance intermediary reloc from s 4 A2000-34 s 5\nsub A2006-42 amdt 3.44\ndef insurer reloc from s 4 A2000-34 s 5\nsub A2006-19 s 14\ndef intellectual property reloc from s 4 A2000-34 s 5\ndef interest reloc from s 4 A2000-34 s 5\nsub A2006-42 amdt 3.45; A2008-31 amdt 1.27\ndef interest, in relation to a land-rich corporation reloc from s 4\nom A2008-31 amdt 1.27\ndef international trade insurance reloc from s 4 A2000-34\ns 5\ndef international transport reloc from s 4 A2000-34 s 5\ndef interposed trust ins A2009-15 s 10\nsub A2023-47 s 22\ndef land reloc from s 4 A2000-34 s 5\nsub A2023-47 s 23\ndef landholder ins A2008-31 amdt 1.28\nsub A2023-6 s 40\ndef landholding ins A2006-42 amdt 3.46\ndef land used for primary production reloc from s 4\ndef land use entitlement reloc from s 4 A2000-34 s 5\ndef lease reloc from s 4 A2000-34 s 5\nsub A2006-45 s 42\ndef lease instrument ins A2006-42 amdt 3.46\ndef lessee ins A2006-42 amdt 3.46\nsub A2006-45 s 43\ndef lessor ins A2006-42 amdt 3.46\nsub A2006-45 s 43\ndef licensed vehicle dealer ins A2006-42 amdt 3.46\nsub A2007-21 s 7\ndef life reloc from s 4 A2000-34 s 5\ndef life company reloc from s 4 A2000-34 s 5\nsub A2006-42 amdt 3.47\n\ndef life insurance reloc from s 4 A2000-34 s 5\nsub A2006-19 s 15\ndef life insurance rider ins A2006-19 s 16\ndef listed company ins A2023-6 s 41\ndef listed trust ins A2008-31 s 14\nsub A2023-6 s 42\ndef long-term lease ins A2006-45 s 44\nsub A2007-38 s 11\nom A2014-12 s 18\ndef majority interest ins A2006-42 amdt 3.48\nom A2008-31 amdt 1.29\ndef majority shareholder reloc from s 4 A2000-34 s 5\ndef managed investment scheme am A2001-40 s 15\ndef marriage ins A2002-14 s 15\nsub A2013-39 amdt 2.25 (A2013-39 never effective (see\nCommonwealth v Australian Capital Territory [2013]\nHCA 55))\ndef market rent ins A2014-12 s 19\ndef marketable securities ins A2001-34 s 23\ndef market value reloc from s 4 A2000-34 s 5\ndef matrimonial property ins A2002-14 s 15\ndef mortgage reloc from s 4 A2000-34 s 5\ndef motor vehicle am A1999-79 sch 3\nsub A2010-19 s 5\ndef motor vehicle transfer application ins A2017-1\namdt 1.95\ndef new motor vehicle sub A1999-79 sch 3\ndef non-commercial Commonwealth authority reloc from\ns 4 A2000-34 s 5\ndef paid ins A2006-42 amdt 3.48\ndef partner ins A2004-2 amdt 1.21\nam A2006-22 amdt 1.57 (A2006-22 rep before\ndef partnership interest am A2001-55 amdt 1.5\nsub A2006-13 s 16\ndef party ins A2002-14 s 16\ndef person ins A2006-42 amdt 3.48\n\ndef personal relationship ins A2006-22 amdt 1.56 (A2006-22\ndef person with a disability ins A2006-19 s 17\ndef pooled superannuation trust reloc from s 4 A2000-34 s 5\ndef premium ins A2006-19 s 18\nsub A2014-12 s 20; A2017-11 s 8\ndef primary production ins A2014-12 s 21\ndef private company ins A2001-34 s 23\nsub A2008-31 s 15; A2023-6 s 43\ndef private corporation reloc from s 4 A2000-34 s 5\nom A2008-31 amdt 1.30\ndef private unit trust scheme sub A2008-31 s 15\nam A2012-35 s 17\ndef property transferred ins A2006-42 amdt 3.48\ndef public unit trust scheme am A2000-34 s 5\nam A2001-40 ss 16-18\nsub A2008-31 s 15\nam A2012-35 s 18\ndef receiving body ins A2006-42 amdt 3.48\ndef recognised stock exchange ins A2008-31 s 16\nom A2016-47 s 13\ndef registered ins A2008-31 s 31\nom A2012-35 s 19\ndef registered insurer reloc from s 4 A2000-34 s 5\nom A2017-11 s 9\ndef registered scheme ins A2000-46 s 6\nsub A2001-40 s 19\ndef related body corporate sub A2001-40 s 20\nom A2023-6 s 44\ndef related person am A2001-40 s 21\nam A200-4-2 amdt 1.22\nom A2023-6 s 44\ndef relationship property ins A2002-14 s 17\nam A2006-22 amdt 1.57 (A2006-22 rep before\ndef relevant acquisition ins A2006-42 amdt 3.48\nsub A2008-31 amdt 1.32\n\ndef relevant period ins A2008-31 s 33\ndef rent reserved ins A2014-12 s 21\ndef replica reloc from s 4 A2000-34 s 5\ndef residential lease ins A2007-29 s 12\nsub A2013-19 amdt 3.109\ndef responsible entity sub A2001-40 s 22\nsub A2008-31 amdt 1.34; A2012-35 s 20\ndef right reloc from s 4 A2000-34 s 5\ndef rights alteration ins A2006-42 amdt 3.48\ndef scheme reloc from s 4 A2000-34 s 5\nsub A2015-49 s 14\ndef shares reloc from s 4 A2000-34 s 5\ndef significant interest ins A2008-31 s 35\ndef solicitor reloc from s 4 A2000-34 s 5\nom A2006-42 amdt 3.49\ndef special disability trust ins A2021-10 amdt 1.6\ndef special hiring agreement reloc from s 4 A2000-34 s 5\ndef spouse reloc from s 4 A2000-34 s 5\nom A2004-2 amdt 1.23\ndef spouse party ins A2017-1 amdt 1.95\ndef stamped ins A2006-37 s 16\nom A2017-1 amdt 1.96\ndef stock exchange ins A2000-34 s 23\nam A2001-44 amdt 1.1258\nom A2008-31 amdt 1.36\ndef subsidiary reloc from s 4 A2000-34 s 5\nsub A2006-42 amdt 3.50\nom A2008-31 amdt 1.37\ndef Taxation Administration Act reloc from s 4 A2000-34 s 5\ndef tax avoidance scheme reloc from s 4 A2000-34 s 5\nsub A2015-49 s 14\ndef tenement reloc from s 4 A2000-34 s 5\nom A2006-45 s 45\ndef territory company sub A2001-40 s 23\nom A2013-19 amdt 3.110\ndef third-party insurance ins A2006-19 s 18\nom A2017-11 s 9\ndef time ins A2006-42 amdt 3.51\ndef trading stock reloc from s 4 A2000-34 s 5\nsub A2006-42 amdt 3.52\n\ndef transaction ins A2017-1 amdt 1.97\ndef transfer sub A2001-55 s 38; A2006-42 amdt 3.53\nam A2006-45 s 46; pars renum R22 LA\nsub A2008-31 amdt 1.38\n(b) exp 30 June 2010 (s 75A)\ndef transferee ins A2006-42 amdt 3.54\ndef trustee am A2000-34 s 5\nam A2023-6 s 45\ndef unascertainable ins A2006-42 amdt 3.54\nom A2014-44 amdt 3.15\ndef unencumbered value reloc from s 4 A2000-34 s 5\ndef unit reloc from s 4 A2000-34 s 5\ndef unit trust scheme reloc to from s 4 A2000-34 s 5\ndef value of the lease ins A2001-55 s 39\ndef variation reloc from s 4 A2000-34 s 5\ndef Vehicle Registration Act ins A1999-79 sch 3\nsub A2001-44 amdt 1.1259\ndef voluntary transfer ins A2006-42 amdt 3.54\ndef voting share ins A2006-42 amdt 3.54\ndef wholesale unit trust scheme ins A2008-31 s 16\nom A2012-35 s 21\ndef widely held trust ins A2008-31 s 16\nsub A2012-35 s 22\n\nSome earlier republications were not numbered. The number in column 1 refers to\nthe publication order.\nSince 12 September 2001 every authorised republication has been published in\nelectronic pdf format on the ACT legislation register. A selection of authorised\nrepublications have also been published in printed format. These republications are\nmarked with an asterisk (*) in column 1. Electronic and printed versions of an\nauthorised republication are identical.\nfor\nR0A\n1 Mar 1999–\n27 Feb 2000\n– new Act and\nR0B\n1 Mar 2000–\nA2000-5 amendments by\nA1999-79,\nSL2000-15,\nA2000-5 and\nA2000-46 and\nR0C\n6 July 2000–\n27 Sept 2000\nA2000-34 amendments by\nA2000-30 and\nA2000-34 and\nR0D\n28 Sept 2000–\n20 Dec 2000\nA2000-46 amendments by\nA2000-46 and\n\nfor\n17 Apr 2001\n12 Sept 2001–\n4 Oct 2001\nA2001-55 amendments by\nA2000-80,\nA2001-22,\nA2001-40,\nA2001-44 and\nA2001-55 and\n17 Apr 2002\n5 Oct 2001–\n1 Mar 2002\nA2001-55 amendments by\nA2001-17 and\nR3 (RI)\n2 Mar 2002–\n31 Mar 2002\nA2001-55 commenced expiry\nand includes\nR4 (RI)\n1 Apr 2002–\n16 Apr 2002\nA2001-55 commenced expiry\nand includes\nR5 (RI)\n17 Apr 2002–\nA2002-6 amendments by\n\nfor\nR6 (RI)\n24 May 2002–\nA2002-14 amendments by\nA2002-14\nR7 (RI)\n1 July 2002–\n3 Mar 2003\nA2002-20 amendments by\nA2002-20\nR8 (RI)\n4 Mar 2003–\nA2003-1 amendments by\nA2003-1\nR9 (RI)\n1 July 2003–\n8 Oct 2003\nA2003-29 amendments by\nA2003-29\nR10 (RI)\n9 Oct 2003–\n21 Dec 2003\nA2003-41 amendments by\nA2003-41\nR10A\n22 Dec 2003–\n21 Mar 2004\nA2003-41 expiry of\nprovisions (ch 13)\n22 Mar 2004\n22 Mar 2004–\n8 Apr 2004\nA2004-2 amendments by\nA2004-2\n9 Apr 2004\n9 Apr 2004–\n31 Aug 2004\nA2004-15 amendments by\nA2004-15\n1 Sept 2004\n1 Sept 2004–\nA2004-15 amendments by\nA2004-13\n2 June 2005–\nA2005-20 amendments by\nA2005-20\n\nfor\n1 July 2005–\n23 Nov 2005\nA2005-29 amendments by\nA2005-29\n24 Nov 2005\n24 Nov 2005–\nA2005-54 amendments by\nA2005-54\n18 May 2006–\nA2006-19 amendments by\nA2006-19\n1 July 2006–\n30 Aug 2006\nA2006-19 amendments by\nA2006-13\n31 Aug 2006\n31 Aug 2006–\n26 Sept 2006\nA2006-32 amendments by\nA2006-32\n27 Sept 2006\n27 Sept 2006–\n15 Nov 2006\nA2006-37 amendments by\nA2006-37\n16 Nov 2006\n16 Nov 2006–\n28 Nov 2006\nA2006-42 amendments by\nA2006-42\nR22*\n29 Nov 2006\n29 Nov 2006–\n11 Apr 2007\nA2006-45 amendments by\nA2006-45\n12 Apr 2007\n12 Apr 2007–\nA2007-3 amendments by\nA2007-3\n20 June 2007–\nA2007-21 amendments by\nA2007-21\n1 July 2007–\n2 Oct 2007\nA2007-21 commenced expiry\n3 Oct 2007\n3 Oct 2007–\n4 Dec 2007\nA2007-29 amendments by\nA2007-29\n5 Dec 2007\n5 Dec 2007–\n30 Mar 2008\nA2007-38 amendments by\nA2007-38\n31 Mar 2008\n31 Mar 2008–\nA2007-38 amendments by\nA2007-25\n19 May 2008–\nA2008-14 amendments by\nA2008-14\n30 June 2008–\nA2008-17 amendments by\nA2008-17\n\nfor\n1 July 2008–\n25 Aug 2008\nA2008-17 amendments by\nA2008-17 and\n26 Aug 2008\n26 Aug 2008–\n31 Aug 2008\nA2008-31 amendments by\nA2008-28\n1 Sept 2008\n1 Sept 2008–\n2 Sept 2008\nA2008-31 amendments by\nA2008-31\n3 Sept 2008\n3 Sept 2008–\n11 Sept 2008\nA2008-34 amendments by\nA2008-34\n12 Sept 2008\n12 Sept 2008–\n1 Feb 2009\nSL2008-38 modifications by\nSL2008-38\n2 Feb 2009\n2 Feb 2009–\n4 Mar 2009\nSL2008-38 amendments by\nA2008-37\n5 Mar 2009\n5 Mar 2009–\nA2009-4 amendments by\nA2009-4\n1 July 2009–\nA2009-16 amendments by\nA2009-15 and\n5 July 2009–\n21 Sept 2009\nA2009-16 amendments by\nA2009-16\n22 Sept 2009\n22 Sept 2009–\n24 Nov 2009\nA2009-20 amendments by\nA2009-20\n25 Nov 2009\n25 Nov 2009–\n16 Dec 2009\nA2009-45 amendments by\nA2009-45\n17 Dec 2009\n17 Dec 2009–\n15 Mar 2010\nA2009-49 amendments by\nA2009-49\n16 Mar 2010\n16 Mar 2010–\nA2009-49 amendments by\nA2009-45\n3 June 2010–\nA2010-18 amendments by\nA2010-18\n1 July 2010–\nA2010-19 amendments by\nA2010-19 and\n\nfor\n7 July 2010–\n1 Sept 2010\nA2010-20 amendments by\nA2010-20\n2 Sept 2010\n2 Sept 2010–\n28 Feb 2011\nA2010-20 commenced expiry\n1 Mar 2011\n1 Mar 2011–\nA2011-3 amendments by\nA2011-3\n2 July 2011–\nA2011-3 expiry of\nprovisions (ch 14)\n18 May 2012–\nA2012-19 amendments by\nA2012-19\n5 June 2012–\nA2012-21 amendments by\nA2012-21\n19 June 2012–\nA2012-36 amendments by\nA2012-36\n1 July 2012–\n10 Sept 2012\nA2012-36 amendments by\nA2012-35 and\nexpiry of\nprovisions (pt 15.1)\n11 Sept 2012\n11 Sept 2012–\nA2012-40 amendments by\nA2012-40\n14 June 2013–\nA2013-19 amendments by\nA2013-19\nR56*\n1 July 2013–\n31 Aug 2013\nA2013-19 expiry of\nprovisions (ch 16)\n1 Sept 2013\n1 Sept 2013–\n6 Nov 2013\nA2013-35 retrospective\nA2013-35\n7 Nov 2013\nnever effective A2013-39 (never\neffective)\nA2013-39\n\nfor\nR58 (RI)\n7 Nov 2013\n7 Nov 2013–\n28 Apr 2014\nA2013-39 (never\neffective)\nreissued because\nof High Court\ndecision in relation\nto A2013-39\n29 Apr 2014\n29 Apr 2014–\nA2014-12 amendments by\nA2014-12\n1 July 2014–\nA2014-12 expiry of\nprovisions (pt 15.2)\n2 July 2014–\n18 Nov 2014\nA2014-12 expiry of\nprovisions (ch 18)\n19 Nov 2014\n19 Nov 2014–\nA2014-44 amendments by\nA2014-44\n10 June 2015–\nA2015-15 amendments by\nA2015-15\n1 July 2015–\n24 Nov 2015\nA2015-19 amendments by\nA2015-19 and\nexpiry of\nprovisions (pt 15.3)\n25 Nov 2015\n25 Nov 2015–\n26 Apr 2016\nA2015-49 amendments by\nA2015-48 and\nA2015-49\n27 Apr 2016\n27 Apr 2016–\n31 Aug 2016\nA2016-18 amendments by\nA2016-18\n1 Sept 2016\n1 Sept 2016–\nA2016-47 amendments by\nA2016-47\n1 July 2017–\n17 Sept 2017\nA2017-11 amendments by\nA2017-11\n18 Sept 2017\n18 Sept 2017–\n28 Feb 2018\nA2017-11 amendments by\nA2017-1\n\nfor\n1 March 2018–\nA2018-2 amendments by\nA2018-2\n28 March 2019–\n15 Dec 2019\nA2019-7 amendments by\nA2019-7\n16 Dec 2019\n16 Dec 2019–\nA2019-46 amendments by\nA2019-46\n20 May 2021–\nA2021-10 amendments by\nA2021-10\n23 June 2021–\n18 Sept 2022\nA2021-12 amendments by\nA2021-12\n19 Sept 2022\n19 Sept 2022–\n30 Sept 2023\nA2021-12 expiry of\nprovisions (ch 19)\n1 Oct 2022\n1 Oct 2022–\n26 Nov 2023\nA2023-6 amendments by\nA2023-6\n27 Nov 2023\n27 Nov 2023–\nA2023-36 amendments by\nA2023-36\n1 July 2024–\n15 Dec 2025\nA2023-47 amendments by\nA2023-47\nNote Republication 6 was published in printed format. It has been\nreplaced with republication 6 (RI).\n\nExpired transitional or validating provisions 6\n6 Expired transitional or validating provisions\nThis Act may be affected by transitional or validating provisions that have expired.\nThe expiry does not affect any continuing operation of the provisions (see\nLegislation Act 2001, s 88 (1)).\nExpired provisions are removed from the republished law when the expiry takes\neffect and are listed in the amendment history using the abbreviation ‘exp’ followed\nby the date of the expiry.\nTo find the expired provisions see the version of this Act before the expiry took\neffect. The ACT legislation register has point-in-time versions of this Act.","sortOrder":166}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"kimi_summary":{"_metrics":{"completionTokens":726},"content_quality":"ok","complexity_score":8,"scope_assessment":{"changed":true,"description":"The Act has expanded significantly from its original 1999 scope. Major expansions include: (1) the 2008 landholder duty regime (Ch 3) which extended duty to indirect acquisitions of land through companies/trusts; (2) commercial lease with premium provisions (2014); (3) alternative finance transaction exemptions (2023); (4) various duty deferral schemes for first home buyers; and (5) the removal of entire chapters (insurance duty, lease instruments, hire of goods) as the ACT moved away from certain duty types. The Act has also become more integrated with federal tax and corporations law over time."},"complexity_factors":["Extensive cross-referencing between chapters (especially Ch 2 and Ch 3 landholder provisions)","Multiple defined terms in dictionary (100+ definitions) with layered meanings (e.g., 'landholder', 'associated person', 'relevant acquisition')","Complex formulae for calculating duty on partnership interests, partitions, and landholder acquisitions","Nested exemptions with conditions — many exemptions require commissioner satisfaction of multiple criteria","Temporal aggregation rules (12-month windows) and constructive ownership rules for discretionary trusts","Interaction with federal legislation (Corporations Act, Family Law Act, Superannuation Industry Supervision Act)","Multiple duty deferral schemes with differing eligibility criteria and conditions","Transitional provisions and expired chapters that create historical complexity in interpretation"],"plain_english_summary":"The Duties Act 1999 imposes stamp duty in the ACT on transactions involving land, related property interests, significant share/unit trust acquisitions that effectively transfer land ownership, and certain motor vehicle registrations. It affects buyers, sellers, companies and trustees by determining when duty is payable and how dutiable value is assessed, with anti‑avoidance and aggregation rules to stop duty minimisation.\n\nKey reliefs and mechanisms—like first‑home concessions, spouse and charity exemptions, deferred payment for eligible buyers, and administration by the Commissioner for Revenue—shape practical outcomes."},"flash_summary":{"complexity_score":9,"scope_assessment":{"changed":true,"description":"Yes. The Act has substantially expanded from a traditional stamp‑duty focus on simple conveyances to a broad, transaction‑based duties code. Mechanically this enlargement shows up as: (1) chapter 3 treating acquisitions of entity interests as transfers, bringing corporate and unit‑trust ownership changes into the duties base (pt 3.2, ss 76–90D); (2) a persistent expansion of special regimes—deferred payment schemes for first-home buyers and other designated schemes (pt 2.6A, ss 75AB–75AK); (3) targeted carve-outs for alternative finance and lease-to-buy arrangements (ss 64A–64F); (4) a discrete motor-vehicle registration duty chapter added to the duties mix (ch 9, ss 203–225); and (5) many targeted exemptions and ministerial guideline powers (pt 2.5, pt 3.7, ch 11, s 232A). Concretely, the Act now taxes transfers of economic control (interests in landholding entities) and not only legal title to land, and it embeds many administrable exceptions created by delegated instruments (see s 7, s 76, s 75AG, s 232A). Those changes broaden the base and increase reliance on administrative determinations and valuations, with resulting compliance and enforcement costs described above."},"complexity_factors":["Extensive length and structure: multiple chapters and parts covering land transfers, treated transactions (chapter 3), mortgages, motor vehicles, insurance (historically), exemptions and deferred schemes.","Large interpretation/dictionary section with numerous defined terms that apply across the Act (dictionary integrated—s 2A; many definitions for 'dutiable property', 'landholding', 'associated person', etc.).","Substantial cross-referencing to external Commonwealth and Territory Acts (Taxation Administration Act s 3 incorporation; frequent references to Land Titles Act, Corporations Act, Planning Act, Vehicle Registration Act, Superannuation Industry (Supervision) Act, Family Law Act, NDIS Act, etc.).","Complex constructive-ownership and aggregation rules in Part 3.2 (ss 81–90D) with nested concepts (linked bodies, discretionary trusts, relevant acquisitions, aggregated interests, combined acquisitions).","Multiple conditional regimes and exceptions: Part 2.5 exemptions; Part 3.7 exemptions for chapter 3 transactions; deferred payment schemes in Part 2.6A; alternative-finance carve-outs (ss 64A–64F).","Valuation-dependent calculations and commissioner discretion (ss 22, 23, 90C, 93, 251, 251A) requiring evidence, accredited valuers and possible revaluation costs recovery.","Ministerial/administrative instruments: many determinations and guidelines are disallowable instruments (e.g. s 6A, s 75AG, s 232A), shifting key thresholds into delegated law.","Multiple time-based aggregation and look-back rules (12-month and 3-year relevant periods) and strict lodgement/payment windows (ss 15, 16, 88), producing timing complexity.","Numerous transitional, expiry and amendment layers (see endnotes): many provisions have been added, amended or expired over time, increasing interpretative difficulty.","Review and objection pathways intersect tax administration and tribunal review (s 252, s 252AA), adding procedural complexity to substantive issues."],"plain_english_summary":"**What this law does (mechanics first)\n\n- Charges duty (a tax on certain transactions) on transfers and related transactions involving property in the ACT, and sets how that duty is measured, assessed and collected (see s 7, s 10, s 18).  The core taxable events include transfers of land and related interests, agreements for sale, declarations of trust, grants of Crown leases and certain commercial leases (s 7, table in s 8).\n\n- Works out the taxable base (\"dutiable value\") as the greater of the consideration paid and the unencumbered value of the property, with special rules for leases, partnership interests and aggregated transactions (pt 2.2: ss 20–30).\n\n- Prescribes timing and lodgement rules: when a liability arises (often on transfer or first execution of an instrument), when duty becomes payable, and time limits for lodging instruments and statements (ss 11, 15, 16).\n\n- Gives the revenue commissioner powers to value property, require evidence, aggregate related transactions across time, and disapply arrangements that reduce dutiable value (ss 22–24, 251).  The commissioner also administers exemptions and can grant or revoke them (e.g. pt 2.5 and pt 3.7).\n\n- Treats some non-conventional transactions as if they were transfers so duty can be charged (chapter 3). That includes acquiring an interest in an entity that owns land (\"landholders\") — extensive constructive-ownership and aggregation rules apply (pt 3.2: ss 76–94A).\n\n- Provides special regimes: deferred payment arrangements for eligible home buyers and other schemes (pt 2.6A: ss 75AB–75AK), alternative-finance carve-outs (ss 64A–64F), and rules for voluntary business transfers under the federal Financial Sector (Transfer & Restructure) Act (pt 3.6).\n\n- Contains a standalone motor-vehicle registration duty regime (chapter 9: ss 203–225), with its own dutiable-value rules and exemptions (e.g. disabled people, demonstrator vehicles, vehicles registered in other Australian jurisdictions where duty was paid) (pt 9.1–9.3).\n\n- Lists many targeted exemptions and concessions (chapter 11 and part 2.5): charities, hospitals, certain superannuation transfers, deceased-estate transfers, family-law and domestic-relationship transfers, community housing providers, and corporate reconstruction approvals (ss 232, 232B–232D, 232G–232I, 232A).\n\n- Incorporates the Taxation Administration Act for procedural and enforcement matters, and applies Criminal Code provisions to offences (s 3, s 2C).\n\n\nWho this affects\n\n- Buyers and transferees of land and property interests in the ACT (transferee normally liable—s 12).  That includes individuals, companies, trustees, unit-trust unitholders and partners whose transactions fall within the definitions of dutiable property (s 10, s 12).\n\n- Land-rich or landholding entities (private companies and private unit trusts) and investors who acquire interests in those entities—chapter 3 creates duty risks where ownership of the entity changes (pt 3.2: ss 78–90D).\n\n- People using alternative home‑purchase or finance arrangements (the Act sets specific exemptions and deferral processes—ss 64A–64F; pt 2.6A).\n\n- Motor-vehicle purchasers or registrants in the ACT (chapter 9).\n\n- Trustees, superannuation funds and custodians moving assets between trustee-custodian structures (multiple exemptions—ss 54–63).\n\n- Professional advisers, valuers and conveyancers, who must prepare acquisition statements, valuation evidence and follow strict lodgement and timing rules (ss 15, 87, 251).\n\n\nWhy it matters (official rationale and a practical test)\n\n- Officially, the Act is a territorial duties code: it converts familiar duties on conveyancing and other property transactions into a comprehensive, administrable framework (s 1; see ch 2 and ch 3).  It also aims to close avoidance opportunities by treating certain transactions \"as if\" they were transfers (chapter 3) and by giving the commissioner valuation and aggregation powers (ss 23–24, 90A–90D).\n\n- Testing that claim against concrete mechanisms in the text: the Act centralises decision-making with the commissioner (valuations, aggregation, exemptions—ss 22–24, 87, 115H) and with the Minister (power to make determinations and schemes, disallowable instruments—see s 6A, s 75AG, s 232A).  That structure makes it administrable but creates a reliance on administrative discretion and delegated instruments to define important thresholds (for example: what counts as a \"commercial lease with premium\" (s 6A), or what duty-deferral schemes are available (s 75AG)).\n\n\nPractical incentives, costs and trade‑offs (mechanism-focused)\n\n- Who pays: usually the transferee or purchaser (s 12, s 105 for some chapter 3 items). The Act sometimes makes other parties jointly liable (e.g. mortgagor and mortgagee jointly liable for mortgage-transfers—s 53).\n\n- Who decides: the commissioner holds considerable factual and valuation discretion (ss 22, 23, 93, 251, 251A) and can grant or revoke targeted exemptions (pt 3.7; s 115L). The Minister can prescribe schemes and amounts by disallowable instruments (s 6A, s 75AG, s 232A).\n\n- Behaviour changes and product design: the Act’s detailed aggregation and constructive-ownership rules (pt 3.2, ss 81–86, 90A–90D) create incentives to structure acquisitions to avoid aggregation windows or to use alternative entities and financial products (the Act explicitly provides rules and some carve-outs for alternative-finance arrangements—ss 64A–64F). Deferred-payment options (pt 2.6A) change timing of payment and create security interests (charge on property—ss 75AE, 75AK).\n\n- Compliance burden and costs: buyers and advisers must prepare acquisition statements (s 87), supply valuation reports (s 90C, s 251), and lodge instruments within strict timeframes (s 15, s 16). Valuation disputes are likely where the commissioner can revalue (ss 22, 251). The Act authorises recovery of valuation costs from liable parties (s 22(7); s 251(4)).\n\n- Enforcement and review: non‑payment attracts tax defaults under the Taxation Administration Act, the commissioner can reassess and impose penalties; objections are available under the Taxation Administration Act and review routes exist to ACAT for certain determinations (s 252; s 252AA). Criminal Code principles apply to offences (s 2C).\n\n- Concentrated benefits, diffuse costs and targeted measures: the Act contains many targeted exemptions and ministerial power to declare classes of exempt entities (community housing, special disability trusts, charities, corporate reconstructions—ss 73A, 73B, 232, 232A). Mechanically, that is implemented by disallowable instruments and guidelines; the mechanism provides flexibility for policy targeting but means beneficiaries of exemptions are concentrated and identifiable, while the administrative costs and compliance burdens fall on the many taxpayers and advisers.\n\n- Anti-avoidance and substitution risk: the Act gives tools to disregard pre-transaction arrangements entered to reduce dutiable value (s 23), to aggregate transactions (s 24) and to treat acquisitions of entity interests as land transfers (chapter 3). These close some avoidance avenues but also create incentives to substitute into alternative structures the Act does not expressly reach, in particular those negotiated with financial institutions (see ss 64A–64F).\n\n\nImplementation risks and opportunity costs\n\n- The Act depends heavily on valuations, fact-sensitive commissioner decisions and numerous delegated instruments and determinations (disallowable instruments referenced in ss 6A, 75AG, 251A, etc.). Those mechanisms require administrative resources and create litigation/objection risk (s 252).\n\n- Opportunity cost: administering many targeted exemptions and deferred‑payment schemes consumes revenue-office resources that could otherwise be used for simpler, broader-based approaches. Equally, the deferred-payment charge (s 75AE) converts deferred duty into a secured debt on property, which shifts economic risk onto the property and its marketability.\n\n\nBottom line (plain sentence)\n\nThis Act is the ACT’s comprehensive duties code: it defines what property transactions attract duty, how to measure the taxable base, who pays, the timing rules, the commissioner’s valuation and aggregation powers, a set of detailed exemptions and deferral options, and a separate motor-vehicle registration duty scheme. It centralises technical discretion with revenue administration and empowers the Minister to make important detail by disallowable instrument, producing a system that is administrable but complex, fact‑sensitive and reliant on valuations, invoicing and compliance by participants (see s 7, s 10, pt 3.2, pt 2.6A, ch 9)."},"issue_detection":{"absurdities":[],"contradictions":[]}},"importantCases":[],"_links":{"self":"/api/acts/duties-act-1999","history":"/api/acts/duties-act-1999/history","analysis":"/api/acts/duties-act-1999/analysis","conflicts":"/api/acts/duties-act-1999/conflicts","importantCases":"/api/acts/duties-act-1999/important-cases","documents":"/api/acts/duties-act-1999/documents"}}