{"id":"stamp-duties-regulations-2013","name":"Stamp Duties Regulations 2013","slug":"stamp-duties-regulations-2013","collection":"regulation","jurisdiction":"sa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":237372,"registerId":"sa-stamp-duties-regulations-2013-current","compilationNumber":null,"startDate":"2026-04-06","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Stamp Duties Regulations 2013","content":"South Australia\nStamp Duties Regulations 2013\nunder the Stamp Duties Act 1923\n\nContents\n1\tShort title\n3\tInterpretation\n4\tFinancial products (section 2 of Act)\n5\tRecognised financial markets (section 2 of Act)\n6\tImpressed stamps\n7\tApplication for allowance for spoiled or unused stamps (section 106 of Act)\n8\tGrant of application and deduction\n9\tDisposal of spoiled or unused stamps\n10\tDisallowed applications for spoiled stamps or material\n10A\tExemption for certain heavy vehicles\n10B\tVariation of exemptions for electric vehicles\n11\tComputation of duty where instruments are interrelated (section 67 of Act)\n12\tCertain transactions excluded (section 71E of Act)\n13\tSpecial Acts (section 71F of Act)\n14\tConcession card holders\nLegislative history\n\n1—Short title\nThese regulations may be cited as the Stamp Duties Regulations 2013.\n3—Interpretation\nIn these regulations—\nAct means the Stamp Duties Act 1923.\n4—Financial products (section 2 of Act)\nAn interest in a unit trust scheme listed on a recognised financial market is brought within the ambit of the definition of financial product in section 2 of the Act.\n5—Recognised financial markets (section 2 of Act)\nThe following financial markets are brought within the ambit of the definition of recognised financial market in section 2 of the Act:\n\t(a)\tfinancial markets operated by the National Stock Exchange of Australia Limited;\n\t(b)\tfinancial markets operated by stock exchanges that are members of the World Federation of Exchanges;\n\t(c)\tfinancial markets operated by the Asia Pacific Exchange Limited;\n\t(d)\tfinancial markets operated by NZX Limited.\n6—Impressed stamps\n\t(1)\tUnless the Commissioner otherwise determines, a person requiring an impressed stamp must—\n\t(a)\tlodge with the Commissioner the instrument or other material to be stamped together with a requisition to the Commissioner; and\n\t(b)\tpay in advance to the Commissioner the value of the stamp to be impressed.\n\t(2)\tThe Commissioner may determine the manner in which the value of a stamp must be paid.\n7—Application for allowance for spoiled or unused stamps (section 106 of Act)\nFor the purposes of section 106 of the Act, an application for allowance for spoiled or unused stamps must be made in a form approved by the Commissioner and be accompanied by a statutory declaration setting out such information as the Commissioner may reasonably require to determine the application.\n8—Grant of application and deduction\n\t(1)\tSubject to subregulation (2), on the grant of an application under regulation 7, the Commissioner must—\n\t(a)\tpay the amount allowed to the person entitled to the allowance; or\n\t(b)\tgive other stamps to the equivalent value to the allowance in lieu of payment.\n\t(2)\tThe minimum amount which will be paid or given as stamps in lieu of payment under this regulation is $4.\n9—Disposal of spoiled or unused stamps\nAfter the grant of an application for allowance for any spoiled or unused stamp or stamped material, the Commissioner must—\n\t(a)\tcancel and retain or destroy the stamp or stamped material; or\n\t(b)\tat his or her discretion, in the case of a spoiled stamp affixed to an instrument, cancel or remove the spoiled stamp and return the instrument to the applicant.\n10—Disallowed applications for spoiled stamps or material\nIf the Commissioner refuses to grant an application for allowance for spoiled stamps or stamped material, the spoiled stamp or material on which it is affixed or impressed must be marked with the word \"Disallowed\" and the date on which it is disallowed, and be returned to the applicant.\n10A—Exemption for certain heavy vehicles\n\t(1)\tPursuant to section 42E of the Act, an application to register a motor vehicle that is a heavy vehicle is exempt from the component of duty payable in respect of registration under Schedule 2 clause 2(1) of the Act if—\n\t(a)\tthe vehicle is, immediately before the date on which the application is made, registered in the name of the applicant (and not in the name of any other person) under the Interstate Road Transport Act 1985 of the Commonwealth (the Commonwealth Act); and\n\t(b)\tthe registration of the vehicle under the Commonwealth Act expires during the period commencing on 1 July 2018 and ending on 30 June 2019.\n\t(2)\tIn this regulation—\nheavy vehicle has the same meaning as in the Heavy Vehicle National Law (South Australia).\n10B—Variation of exemptions for electric vehicles\n\t(1)\tPursuant to section 42E of the Act, the following exemptions do not apply to an application relating to an electric vehicle in respect of which the registration fee is remitted in accordance with regulation 90(3a) of the Motor Vehicles Regulations 2010:\n\t(a)\texemption number 3 in Schedule 2 clause 2(2) of the Act;\n\t(b)\texemption number 1 in Schedule 2 clause 2(4) of the Act.\n\t(2)\tIn this regulation—\nelectric vehicle has the same meaning as in regulation 90(3a) of the Motor Vehicles Regulations 2010.\n11—Computation of duty where instruments are interrelated (section 67 of Act)\n\t(1)\tFor the purposes of section 67(2)(d) of the Act, an instrument is excluded from the operation of section 67 of the Act if—\n\t(a)\tit is 1 of a series of separate conveyances under which rights or interests in a hotel, motel, resort or managed apartment complex are conveyed in separate parcels to different persons, each of whom is or becomes a member of the same managed investment scheme; and\n\t(b)\tthe Commissioner is satisfied that, apart from any arrangement or understanding entered into for the purposes of the managed investment scheme, no arrangement or understanding exists between the members under which the parcels of property conveyed are to be used otherwise than separately and independently from each other.\n\t(2)\tIn this regulation—\nmanaged investment scheme and member of a managed investment scheme have the same respective meanings as in the Corporations Act 2001 of the Commonwealth.\n12—Certain transactions excluded (section 71E of Act)\nFor the purposes of section 71E(2)(e) of the Act, the vesting of property or a right (whether certain or contingent) in a registered co‑operative by virtue of a merger or transfer of engagements under Part 12 Division 1 or Part 14 Division 3 of the Co-operatives Act 1997 is a transaction of a prescribed class.\n13—Special Acts (section 71F of Act)\nPursuant to paragraph (c) of the definition of special Act in section 71F(6) of the Act, the following Acts are prescribed for the purposes of that section:\n\t(a)\tFinancial Sector Reform (ACT) Act 1999 of the Australian Capital Territory (repealed);1\n\t(b)\tFinancial Sector Reform (New South Wales) Act 1999 of New South Wales;\n\t(c)\tFinancial Sector Reform (Northern Territory) Act 1999 of the Northern Territory;\n\t(d)\tFinancial Sector Reform (Queensland) Act 1999 of Queensland;\n\t(e)\tFinancial Sector Reform (Tasmania) Act 1999 of Tasmania;\n\t(f)\tFinancial Sector Reform (Victoria) Act 1999 of Victoria;\n\t(g)\tActs Amendment and Repeal (Financial Sector Reform) Act 1999 of Western Australia. \nNote—\n1\tThe Financial Sector Reform (ACT) Act 1999 (ACT) was repealed by the Statute Law Amendment Act 2002 (ACT) and was declared by that Act to be a law to which section 88 of the Legislation Act 2001 (ACT) applies. Section 88 of the Legislation Act 2001 (ACT) provides that the effect of a declared law does not end only because of its repeal.\n14—Concession card holders\nFor the purposes of subparagraph (i) of paragraph (b) of exemption 8 of clause 2(4) of Schedule 2 of the Act, a State concession card issued by the administrative unit that is, under a Minister, responsible for the administration of the Family and Community Services Act 1972 is a State concession card of a prescribed class.\nLegislative history\nNotes\n\t•\tPlease note—References in the legislation to other legislation or instruments or to titles of bodies or offices are not automatically updated as part of the program for the revision and publication of legislation and therefore may be obsolete.\n\t•\tEarlier versions of these regulations (historical versions) are listed at the end of the legislative history.\n\t•\tFor further information relating to the Act and subordinate legislation made under the Act see the Index of South Australian Statutes or www.legislation.sa.gov.au.\nLegislation revoked by principal regulations\nThe Stamp Duties Regulations 2013 revoked the following:\nStamp Duties Regulations 2002\nPrincipal regulations and variations\nNew entries appear in bold.\nYear\nNo\nReference\nCommencement\n2013\n209\nGazette 22.8.2013 p3574\n22.8.2013: r 2\n2018\n171\nGazette 28.6.2018 p2627\n28.6.2018: r 2\n2022\n85\nGazette 29.9.2022 p6266\n29.9.2022: r 2\nProvisions varied\nNew entries appear in bold.\nEntries that relate to provisions that have been deleted appear in italics.\nProvision\nHow varied\nCommencement\nr 2\nomitted under Legislation Revision and Publication Act 2002\n28.6.2018\nr 10A\ninserted by 171/2018 r 4\n28.6.2018\nr 10B\ninserted by 85/2022 r 3\n29.9.2022\nSch 1\nomitted under Legislation Revision and Publication Act 2002\n28.6.2018\nHistorical versions\n28.6.2018\n\n","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"The regulations appear to maintain their original scope as administrative machinery for the Stamp Duties Act 1923. While provisions have been added over time (heavy vehicles in 2018, electric vehicles in 2022), these additions fit within the existing framework of vehicle duty exemptions and do not represent scope creep beyond the regulation's purpose of operationalising stamp duty administration."},"complexity_factors":["Multiple cross-references to the parent Stamp Duties Act 1923 and other legislation (Corporations Act 2001, Heavy Vehicle National Law, Motor Vehicles Regulations 2010, Interstate Road Transport Act 1985, Co-operatives Act 1997, various Financial Sector Reform Acts from other jurisdictions)","Time-limited provisions with specific date ranges (regulation 10A: 1 July 2018 to 30 June 2019)","Nested conditional logic in regulation 10B (exemptions don't apply if another condition is met under different regulations)","Technical defined terms borrowed from other statutes rather than defined within the regulations themselves","Specific exemption numbering references (Schedule 2 clause 2(2) exemption 3, etc.) requiring knowledge of the parent Act's structure","Interaction between Commonwealth and State law (interstate transport, financial sector reform)"],"plain_english_summary":"These regulations set out the administrative rules for how stamp duty (a tax on certain documents and transactions) works in South Australia.\n\n**What this does:**\n- **Defines key terms** for the main Stamp Duties Act, including what counts as a \"financial product\" (adding unit trusts listed on certain stock exchanges) and which financial markets are officially \"recognised\" (including the National Stock Exchange, members of the World Federation of Exchanges, and others).\n- **Sets out the process for getting physical stamps** (impressed stamps): you must submit your document with a request and pay upfront, unless the Commissioner of State Taxation decides otherwise.\n- **Handles spoiled or unused stamps**: If you mess up a stamp or don't use it, you can apply for a refund or replacement. There's a $4 minimum for refunds. If refused, the stamp gets marked \"Disallowed\" and returned.\n- **Creates temporary exemptions** for certain heavy vehicles being transferred from Commonwealth interstate registration to South Australian registration (only for a specific 2018-2019 period).\n- **Modifies electric vehicle exemptions**: If you get a registration fee remission for an electric vehicle under motor vehicle rules, you lose certain stamp duty exemptions.\n- **Excludes specific transactions** from complex duty calculations: hotel/motel/resort sales to members of managed investment schemes are treated separately rather than as linked transactions.\n- **Exempts co-operative mergers**: When co-operatives merge or transfer engagements under specific laws, no stamp duty is payable on the property transfer.\n- **Lists special financial sector laws** from other states and territories that interact with South Australia's stamp duty rules.\n- **Defines concession cards** for duty exemption purposes.\n\n**Who it affects:**\n- Property buyers and sellers, particularly those involved in hotels, motels, or managed investment schemes\n- Vehicle owners, especially heavy vehicle operators and electric vehicle owners\n- Financial market participants and unit trust investors\n- Co-operatives undergoing mergers\n- Anyone needing to physically stamp documents\n\n**Why it matters:**\nStamp duty is a significant cost in property and vehicle transactions. These regulations determine when you pay it, when you're exempt, and how to get your money back if things go wrong. The electric vehicle and heavy vehicle rules show how the regulations adapt to policy changes (encouraging EV uptake, managing interstate transport)."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"summary":{"complexity_score":1,"scope_assessment":{"changed":false,"description":"Scope cannot be assessed as the legislative text was not available. The submission contained only a 'Page Not Found' error from the South Australian legislation website, with no substantive regulatory content to evaluate."},"complexity_factors":["No legislative text was actually provided — only a website error page was submitted for analysis","Unable to assess true complexity of the Stamp Duties Regulations 2013 without access to the document","Score of 1 reflects the simplicity of what was actually submitted (an error page), not the underlying legislation"],"plain_english_summary":"The Stamp Duties Regulations 2013 (SA) are subordinate rules under the Stamp Duties Act 1923 (SA) that flesh out how stamp duty is administered in South Australia — prescribing procedures, forms, fees and exemption criteria that support the Act. They directly affect anyone buying property, transferring assets or entering chargeable business transactions in SA, because they determine how, when and at what cost stamp duty is assessed and paid."},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":true,"description":"These regulations narrow and expand application of the Stamp Duties Act by specifying which financial products and recognised markets are included, prescribing classes of exempt or excluded transactions (including time‑limited vehicle exemptions and electric vehicle exceptions), and setting procedural rules for impressed stamps and spoilage allowances. In effect they shift scope from the Act’s broader definitions to concrete inclusions/exclusions and impose administrative requirements and Commissioner discretion that determine who ultimately pays duty and how liability is established."},"complexity_factors":["Cross-references to multiple provisions of the Stamp Duties Act (eg. definitions in s.2; computation and interrelation rules in s.67; exclusions in s.71E; special Acts in s.71F; allowance process in s.106; vehicle exemption power in s.42E).","Reliance on external statutes and instruments for definitions or scope (Corporations Act 2001 for managed investment scheme definitions; Heavy Vehicle National Law; Motor Vehicles Regulations 2010; various State/Territory Financial Sector Reform Acts).","Procedural and evidentiary requirements imposed on applicants: advance payment for impressed stamps, lodgement with requisition, forms approved by Commissioner, and statutory declarations for spoiled/unused stamp claims (regs 6–7).","Discretion granted to the Commissioner over payment method, cancellation/return/destruction of stamps and allowance determinations (regs 6(2), 8–10).","Temporal and conditional exemptions that are specific and limited (eg. heavy vehicle exemption tied to Commonwealth registration expiring 1 July 2018–30 June 2019; electric vehicle variation linked to another regulation).","Targeted technical exclusions and exceptions affecting grouping of conveyances and managed investment schemes (reg 11) and prescribed classes of transactions (reg 12), which create boundary‑drawing questions for duty liability.","Mix of administrative detail and substantive tax outcomes raising compliance burden for affected parties and potential for interpretive disputes about when prescribed conditions are met."],"plain_english_summary":"Mechanically, these regulations set practical rules for how South Australia’s Stamp Duties Act applies: they define particular financial products and recognised markets, require upfront payment and formal applications for impressed stamps, prescribe how spoiled or unused stamps are handled, and create specific exemptions and exclusions (including some vehicle-related exemptions). They affect people and businesses completing dutiable instruments, vehicle registrants and financial-market participants; they matter because they impose paperwork and advance-payment obligations, and give the Commissioner formal discretion over stamp processing and allowances."},"issue_detection":{"absurdities":[],"contradictions":[]}},"importantCases":[],"_links":{"self":"/api/acts/stamp-duties-regulations-2013","history":"/api/acts/stamp-duties-regulations-2013/history","analysis":"/api/acts/stamp-duties-regulations-2013/analysis","conflicts":"/api/acts/stamp-duties-regulations-2013/conflicts","importantCases":"/api/acts/stamp-duties-regulations-2013/important-cases","documents":"/api/acts/stamp-duties-regulations-2013/documents"}}