Commonwealth act

Australian Capital Territory Tax (Cheques) Act 1969

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

43 of 1969

Collection

act

Plain English Summary

1/10 complexity

What it is: A 1969 law that imposed a 10 cent tax on every bank cheque in the Australian Capital Territory (ACT).

How it worked:

Banks had to pay 10 cents for each cheque form they supplied to customers or used themselves
The tax was collected under rules set out in a companion law (the Australian Capital Territory Taxation (Administration) Act 1969)

Current status:

Section 3A ends the tax for any cheques supplied or used after a specific "termination day" (not defined in this excerpt, but effectively meaning the tax no longer applies to modern banking)
This is essentially a historical law — it established a cheque duty that has since been abolished

Why it mattered: Before electronic payments, this was a small but steady source of revenue for the ACT government, collected via a stamp duty-style mechanism on paper cheques.

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Current sections

Direct links to the current provisions in Australian Capital Territory Tax (Cheques) Act 1969.

Short title [see Note 1]

1 Short title [see Note 1]

This Act may be cited as the Australian Capital Territory Tax (Cheques) Act 1969.

Commencement [see Note 1]

2 Commencement [see Note 1]

This Act shall come into operation on a date to be fixed by Proclamation.

Incorporation

3 Incorporation

The Australian Capital Territory Taxation (Administration) Act 1969 is incorporated and shall be read as one with this Act.

Termination of tax

3A Termination of tax

Tax is not imposed on cheque forms supplied or used by a banker on or after the termination day.

Imposition of tax

4 Imposition of tax

Tax is imposed on all cheque forms supplied or used by a banker in pursuance of an authority given to the banker under Division 2 of Part III of the Australian Capital Territory Taxation (Administration) Act 1969.

Amount of tax

5 Amount of tax

The amount of tax is 10 cents for each cheque form so supplied or used.

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.