2006 No S93)
Revenue Legislation Amendment Act 2006 (No 2) A2006-32 pt 2
notified LR 30 August 2006
s 1, s 2 commenced 30 August 2006 (LA s 75 (1))
pt 2 commenced 31 August 2006 (s 2)
Revenue Legislation Amendment Act 2006 (No 3) A2006-37 pt 2
notified LR 26 September 2006
s 1, s 2 commenced 26 September 2006 (LA s 75 (1))
pt 2 commenced 27 September 2006 (s 2)
Statute Law Amendment Act 2006 A2006-42 sch 3 pt 3.10
notified LR 26 October 2006
s 1, s 2 taken to have commenced 12 November 2005 (LA s 75 (2))
sch 3 pt 3.10 commenced 16 November 2006 (s 2 (1))
Duties Amendment Act 2006 (No 2) A2006-45
notified LR 28 November 2006
s 1, s 2 commenced 28 November 2006 (LA s 75 (1))
remainder commenced 29 November 2006 (s 2)
Statute Law Amendment Act 2007 A2007-3 sch 3 pt 3.33
notified LR 22 March 2007
s 1, s 2 taken to have commenced 1 July 2006 (LA s 75 (2))
sch 3 pt 3.33 commenced 12 April 2007 (s 2 (1))
Revenue Legislation Amendment Act 2007 A2007-21 pt 2
notified LR 19 June 2007
s 1, s 2 commenced 19 June 2007 (LA s 75 (1))
pt 2 commenced 20 June 2007 (s 2)
Planning and Development (Consequential Amendments) Act 2007
A2007-25 sch 1 pt 1.9
notified LR 13 September 2007
s 1, s 2 commenced 13 September 2007 (LA s 75 (1))
sch 1 pt 1.9 commenced 31 March 2008 (s 2 and see Planning and
Development Act 2007 A2007-24, s 2 and CN2008-1)
Duties Amendment Act 2007 A2007-38
notified LR 4 December 2007
s 1, s 2 commenced 4 December 2007 (LA s 75 (1))
remainder commenced 5 December 2007 (s 2)
Civil Partnerships Act 2008 A2008-14 sch 1 pt 1.10
notified LR 15 May 2008
s 1, s 2 commenced 15 May 2008 (LA s 75 (1))
sch 1 pt 1.10 commenced 19 May 2008 (s 2 and CN2008-8)
Duties Amendment Act 2008 A2008-17
notified LR 30 June 2008
s 1, s 2 commenced 30 June 2008 (LA s 75 (1))
s 4 commenced 1 July 2008 (s 2 (2))
remainder commenced 30 June 2008 (s 2 (1))
Statute Law Amendment Act 2008 A2008-28 sch 3 pt 3.23
notified LR 12 August 2008
s 1, s 2 commenced 12 August 2008 (LA s 75 (1))
sch 3 pt 3.23 commenced 26 August 2008 (s 2)
Duties (Landholders) Amendment Act 2008 A2008-31
notified LR 18 August 2008
s 1, s 2 commenced 18 August 2008 (LA s 75 (1))
remainder commenced 1 September 2008 (s 2 and CN2008-12)
Duties Amendment Act 2008 (No 2) A2008-34
notified LR 2 September 2008
s 1, s 2 commenced 2 September 2008 (LA s 75 (1))
remainder commenced 3 September 2008 (s 2)
ACT Civil and Administrative Tribunal Legislation Amendment
Act 2008 (No 2) A2008-37 sch 1 pt 1.32
notified LR 4 September 2008
s 1, s 2 commenced 4 September 2008 (LA s 75 (1))
sch 1 pt 1.32 commenced 2 February 2009 (s 2 (1) and see ACT Civil
and Administrative Tribunal Act 2008 A2008-35, s 2 (1) and CN2009-2)
as modified by
Duties (Transitional Provisions) Regulation 2008 SL2008-38 s 3
notified LR 11 September 2008
s 1, s 2 commenced 11 September 2008 (LA s 75 (1))
s 3 commenced 12 September 2008 (s 2)
as amended by
Revenue Legislation Amendment Act 2009 A2009-4 pt 2
notified LR 4 March 2009
s 1, s 2 commenced 4 March 2009 (LA s 75 (1))
pt 2 commenced 5 March 2009 (s 2)
Duties Amendment Act 2009 A2009-15
notified LR 29 June 2009
s 1, s 2 commenced 29 June 2009 (LA s 75 (1))
remainder commenced 1 July 2009 (s 2)
Road Transport (Third-Party Insurance) Amendment Act 2009
A2009-16 sch 3 pt 3.1
notified LR 30 June 2009
s 1, s 2 commenced 30 June 2009 (LA s 75 (1))
sch 3 pt 3.1 commenced 5 July 2009 (s 2)
Statute Law Amendment Act 2009 A2009-20 sch 3 pt 3.24
notified LR 1 September 2009
s 1, s 2 commenced 1 September 2009 (LA s 75 (1))
sch 3 pt 3.24 commenced 22 September 2009 (s 2)
Duties Amendment Act 2009 (No 2) A2009-45
notified LR 24 November 2009
s 1, s 2 commenced 24 November 2009 (LA s 75 (1))
s 19, s 20 commenced 16 March 2010 (s 2 (2) and CN2010-3)
remainder commenced 25 November 2009 (s 2 (1))
Statute Law Amendment Act 2009 (No 2) A2009-49 sch 3 pt 3.22
notified LR 26 November 2009
s 1, s 2 commenced 26 November 2009 (LA s 75 (1))
sch 3 pt 3.22 commenced 17 December 2009 (s 2)
Statute Law Amendment Act 2010 A2010-18 sch 1 pt 1.5
notified LR 13 May 2010
s 1, s 2 commenced 13 May 2010 (LA s 75 (1))
sch 1 pt 1.5 commenced 3 June 2010 (s 2)
Duties Amendment Act 2010 A2010-19
notified LR 30 June 2010
s 1, s 2 commenced 30 June 2010 (LA s 75 (1))
remainder commenced 1 July 2010 (s 2)
Revenue Legislation Amendment Act 2010 (No 2) A2010-20 pt 2
notified LR 6 July 2010
s 1, s 2 commenced 6 July 2010 (LA s 75 (1))
pt 2 commenced 7 July 2010 (s 2)
Statute Law Amendment Act 2011 A2011-3 sch 3 pt 3.15
notified LR 22 February 2011
s 1, s 2 commenced 22 February 2011 (LA s 75 (1))
sch 3 pt 3.15 commenced 1 March 2011 (s 2)
Duties Amendment Act 2012 A2012-19
notified LR 17 May 2012
s 1, s 2 commenced 17 May 2012 (LA s 75 (1))
remainder commenced 18 May 2012 (s 2)
Statute Law Amendment Act 2012 A2012-21 sch 3 pt 3.13
notified LR 22 May 2012
s 1, s 2 commenced 22 May 2012 (LA s 75 (1))
sch 3 pt 3.13 commenced 5 June 2012 (s 2 (1))
Duties (Landholders) Amendment Act 2012 A2012-35
notified LR 18 June 2012
s 1, s 2 commenced 18 June 2012 (LA s 75 (1))
remainder commenced 1 July 2012 (s 2)
Duties Amendment Act 2012 (No 2) A2012-36
notified LR 18 June 2012
s 1, s 2 commenced 18 June 2012 (LA s 75 (1))
remainder commenced 19 June 2012 (s 2)
Civil Unions Act 2012 A2012-40 sch 3 pt 3.12
notified LR 4 September 2012
s 1, s 2 commenced 4 September 2012 (LA s 75 (1))
sch 3 pt 3.12 commenced 11 September 2012 (s 2)
Statute Law Amendment Act 2013 A2013-19 sch 3 pt 3.14
notified LR 24 May 2013
s 1, s 2 commenced 24 May 2013 (LA s 75 (1))
sch 3 pt 3.14 commenced 14 June 2013 (s 2)
Duties (Duty Deferral) Amendment Act 2013 A2013-35
notified LR 24 September 2013
s 1, s 2 taken to have commenced 1 September 2013 (LA s 75 (2))
remainder taken to have commenced 1 September 2013 (s 2)
Marriage Equality (Same Sex) Act 2013 A2013-39 sch 2 pt 2.12
notified LR 4 November 2013
s 1, s 2 commenced 4 November 2013 (LA s 75 (1))
sch 2 pt 2.12 commenced 7 November 2013 (s 2 and CN2013-11)
Note The High Court held this Act to be of no effect (see
Commonwealth v Australian Capital Territory [2013] HCA 55)
Duties (Commercial Leases) Amendment Act 2014 A2014-12
notified LR 15 April 2014
s 1, s 2 commenced 15 April 2014 (LA s 75 (1))
remainder commenced 29 April 2014 (s 2)
Statute Law Amendment Act 2014 (No 2) A2014-44 sch 3 pt 3.2
notified LR 5 November 2014
s 1, s 2 commenced 5 November 2014 (LA s 75 (1))
sch 3 pt 3.2 commenced 19 November 2014 (s 2)
Statute Law Amendment Act 2015 A2015-15 sch 3 pt 3.4
notified LR 27 May 2015
s 1, s 2 commenced 27 May 2015 (LA s 75 (1))
sch 3 pt 3.4 commenced 10 June 2015 (s 2)
Planning and Development (University of Canberra and Other
Leases) Legislation Amendment Act 2015 A2015-19 pt 6
notified LR 11 June 2015
s 1, s 2 commenced 11 June 2015 (LA s 75 (1))
pt 6 commenced 1 July 2015 (s 2 and CN2015-9)
Revenue (Charitable Organisations) Legislation Amendment Act 2015
A2015-48 pt 2
notified LR 24 November 2015
s 1, s 2 commenced 24 November 2015 (LA s 75 (1))
pt 2 commenced 25 November 2015 (s 2)
Revenue Legislation Amendment Act 2015 A2015-49 pt 2
notified LR 24 November 2015
s 1, s 2 commenced 24 November 2015 (LA s 75 (1))
pt 2 commenced 25 November 2015 (s 2)
Red Tape Reduction Legislation Amendment Act 2016 A2016-18
sch 3 pt 3.20
notified LR 13 April 2016
s 1, s 2 commenced 13 April 2016 (LA s 75 (1))
sch 3 pt 3.20 commenced 27 April 2016 (s 2)
Revenue Legislation Amendment Act 2016 A2016-47 pt 2
notified LR 22 August 2016
s 1, s 2 commenced 22 August 2016 (LA s 75 (1))
pt 2 commenced 1 September 2016 (s 2)
Revenue Legislation Amendment Act 2017 A2017-1 sch 1 pt 1.2
notified LR 22 February 2017
s 1, s 2 commenced 22 February 2017 (LA s 75 (1))
sch 1 pt 1.2 commenced 18 September 2017 (s 2 (1) and CN2017-5)
Revenue Legislation Amendment Act 2017 (No 2) A2017-11 pt 2
notified LR 16 May 2017
s 1, s 2 commenced 16 May 2017 (LA s 75 (1))
pt 2 commenced 1 July 2017 (s 2)
Revenue Legislation Amendment Act 2018 A2018-2 sch 1 pt 1.2
notified LR 28 February 2018
s 1, s 2 commenced 28 February 2018 (LA s 75 (1))
sch 1 pt 1.2 commenced 1 March 2018 (s 2)
Revenue Legislation Amendment Act 2019 A2019-7 sch 1 pt 1.2
notified LR 27 March 2019
s 1, s 2 commenced 27 March 2019 (LA s 75 (1))
sch 1 pt 1.2 commenced 28 March 2019 (s 2 (1))
Revenue Legislation Amendment Act 2019 (No 2) A2019-46 pt 2
notified LR 9 December 2019
s 1, s 2 commenced 9 December 2019 (LA s 75 (1))
pt 2 commenced 16 December 2019 (s 2 (2) and CN2019-21)
Revenue Legislation Amendment Act 2021 A2021-10 sch 1 pt 1.1
notified LR 19 May 2021
s 1, s 2 commenced 19 May 2021 (LA s 75 (1))
sch 1 pt 1.1 commenced 20 May 2021 (s 2 (1))
Statute Law Amendment Act 2021 A2021-12 sch 3 pt 3.11
notified LR 9 June 2021
s 1, s 2 commenced 9 June 2021 (LA s 75 (1))
sch 3 pt 3.11 commenced 23 June 2021 (s 2 (1))
Revenue Legislation Amendment Act 2023 A2023-6 pt 2
notified LR 11 April 2023
s 1, s 2 commenced 11 April 2023 (LA s 75 (1))
pt 2 commenced 1 October 2023 (s 2 (2) and CN2023-8)
Planning (Consequential Amendments) Act 2023 A2023-36 sch 1
pt 1.20
notified LR 29 September 2023
s 1, s 2 commenced 29 September 2023 (LA s 75 (1))
sch 1 pt 1.20 commenced 27 November 2023 (s 2 (1) and see
Planning Act 2023 A2023-18, s 2 (2) and CN2023-10)
Revenue Legislation Amendment Act 2023 [No 2] A2023-47 pt 2
notified LR 15 November 2023
s 1, s 2 commenced 15 November 2023 (LA s 75 (1))
pt 2 commenced 1 July 2024 (s 2)
Statute Law Amendment Act 2025 A2025-29 sch 4 pt 4.62
notified LR 6 November 2025
s 1, s 2 commenced 6 November 2025 (LA s 75 (1))
sch 4 pt 4.62 commenced 16 December 2025 (s 2 (6))
Name of Act
s 1 sub A2000-46 s 4
Commencement
s 2 om A2000-46 s 5
s 2A ins A2000-34 s 4
am A2023-6 s 4
Notes
s 2B ins A2000-34 s 4
Offences against Act—application of Criminal Code etc
s 2C ins A2005-54 amdt 1.98
Territory not liable for payment of duty
s 4 defs reloc to dict A2000-34 s 5
om A2000-34 s 5
ins A2001-55 s 4
sub A2009-45 s 4
def Australian Stock Exchange om A2000-34 s 5
def broker om A2000-34 s 5
def chess om A2000-34 s 5
def CUFS om A2000-34 s 5
def futures broker om A2000-34 s 5
def futures contract om A2000-34 s 5
def general insurer reloc to dict A2000-34 s 5
def identification code om A2000-34 s 5
def index trust om A2000-34 s 5
def instalment warrant om A2000-34 s 5
def IR om A2000-34 s 5
def marketable securities om A2000-34 s 5
def Motor Traffic Act om A1999-79 sch 3
def private company om A2000-34 s 5
def proper SCH transfer om A2000-34 s 5
def recognised stock exchange om A2000-34 s 5
def registered independent options trader om A2000-34 s 5
def registered scheme reloc to dict A2000-34 s 5
def relevant interest om A2000-34 s 5
def relevant SCH participant om A2000-34 s 5
def SCH om A2000-34 s 5
def SCH business rules om A2000-34 s 5
def SCH participant om A2000-34 s 5
def SCH-regulated transfer om A2000-34 s 5
def SEATS om A2000-34 s 5
def transfer document om A2000-34 s 5
def transfer identifier for an SCH-regulated transfer
om A2000-34 s 5
def transfer value of marketable securities om A2000-34
s 5
def warrant om A2000-34 s 5
def warrant-issuer om A2000-34 s 5
Payment of duty equivalents by territory departments
s 4A ins A2001-55 s 4
am A2006-42 amdt 3.55; A2008-31 amdt 1.1
om A2009-45 s 5
Duty a debt payable to Territory
s 5 am A2017-1 amdt 1.99
Introduction and overview
pt 2.1 hdg (prev ch 2 pt 1 hdg) renum R1 LA (see A2001-55 amdt 1.6)
Definitions— ch 2
s 6 am A2001-40 s 4
def cancelled ins A2017-1 amdt 1.2
def commercial lease ins A2014-12 s 4
def commercial lease with premium ins A2014-12 s 4
def commercial purposes ins A2014-12 s 4
def market rent ins A2014-12 s 4
def premium ins A2014-12 s 4
def primary production ins A2014-12 s 4
def rent reserved ins A2014-12 s 4
def transfer exp 30 June 2010 (s 75A)
Meaning of commercial lease with premium—ch 2
s 6A ins A2014-12 s 5
Imposition of duty on certain transactions concerning dutiable property
s 7 am A2001-55 s 5, s 6; A2006-45 s 4; A2008-31 amdt 1.2;
A2014-12 s 6; A2015-19 s 17, s 18; pars renum R64 LA;
A2017-1 amdt 1.3
Imposition of duty on dutiable transactions that are not transfers
s 8 am A2001-55 s 7; table renum R11 LA; A2006-45 ss 5-9;
A2007-38 s 4; A2014-12 s 7; A2015-19 s 19, s 20;
A2017-1 amdt 1.4, amdt 1.5, amdt 1.99
Dutiable property
s 10 am A2000-34 s 6; A2003-1 s 4; A2006-13 s 4, s 6; pars renum
R18 LA (see also A2006-13 s 5); A2006-45 ss 10-12; pars
renum R22 LA; A2007-38 s 5, s 6; ss, pars renum R27 LA;
A2008-31 amdt 1.3, amdt 1.39
(1) (h), (i), (m) (i), (iii), (2) exp 30 June 2010 (s 75A)
ss, pars renum R45 LA
am A2012-36 s 4; A2013-19 amdt 3.87; A2014-12 ss 8-11;
ss ,pars renum R59 LA; A2015-19 s 21, s 22; pars renum
R64 LA; A2019-7 amdt 1.4; A2021-10 amdt 1.1
When does a liability for duty arise?
s 11 sub A2017-1 amdt 1.6
am A2018-2 amdt 1.2
Who is liable to pay the duty?
s 12 am A2017-1 amdt 1.99
Liability of joint tenants
s 13 am A2017-1 amdt 1.99
Necessity for written instrument or written statement
s 14 am A2000-34 s 7; A2001-44 amdt 1.1225, amdt 1.1226;
A2021-12 amdt 3.23
Lodging written instrument etc with commissioner
s 15 am A2000-34 s 8
sub A2006-37 s 4
am A2017-1 amdt 1.7; A2021-12 amdt 3.24; A2025-29
When does duty become payable?
s 16 am A2000-34 s 9;
sub A2017-1 amdt 1.8
am A2018-2 amdt 1.3, amdt 1.4; A2021-10 amdt 1.2,
amdt 1.3; table items renum R73 LA; A2025-29 amdt 4.62
Payment of duty—‘off the plan’ purchase agreements
s 16A ins A2000-46 s 7
am A2004-13 amdt 2.21; A2007-29 s 4, s 5; A2015-49 s 4, s 5;
A2016-47 ss 5-7
om A2017-1 amdt 1.8
Declaration of affordable house and land packages
s 16B ins A2007-29 s 6
om A2016-47 s 8
No double duty
s 17 am A2002-14 s 4; A2006-22 amdt 1.57, amdt 1.58 (A2006-22
No S93)); A2007-38 s 7; ss renum R27 LA; A2009-45 s 6;
A2014-12 s 12; ss renum R59 LA; A2017-1 amdt 1.9,
amdt 1.10; amdt 1.99; ss renum R69 LA; A2023-6 s 5, s 6
s 18 am A2017-1 amdt 1.11, amdt 1.12
Concessions and exemptions from duty
s 19 om A2017-1 amdt 1.13
Dutiable value
pt 2.2 hdg (prev ch 2 pt 2 hdg) renum R1 LA (see A2001-55 amdt 1.6)
What is the dutiable value of dutiable property?
s 20 am A2001-55 amdt 1.5; A2003-1 s 5; A2006-13 s 7; ss renum
R18 LA; A2006-45 s 13; A2007-29 s 7, s 8; ss renum R26
LA; A2007-38 s 8; ss renum R27 LA; A2012-19 s 4, s 5; pars
renum R50 LA; A2014-12 s 13, s 14; ss, pars renum R59 LA;
A2016-47 ss 9-11; ss renum R67 LA; A2025-29 amdt 4.62
What is the consideration for the transfer of dutiable property?
s 21 am A2006-13 s 8; ss renum R18 LA; A2008-31 amdt 1.40;
A2015-19 s 23
What is the unencumbered value of dutiable property?
s 22 am A2001-55 s 8, s 9; A2003-1 s 6; ss renum R8 LA (see
A2003-1 s 7); A2006-13 s 9; ss renum R18 LA
Aggregation of dutiable transactions
s 24 am A2001-17 amdt 2.8; A2005-54 amdt 1.99
(8) exp 30 June 2010 (s 75A)
am A2017-1 amdt 1.14, amdt 1.15
Apportionment—dutiable property and other property
s 26 am A2017-1 amdts 1.16-1.18
Apportionment—business assets in this and other jurisdictions
s 27 am A2001-55 amdt 1.5
om A2006-13 s 10
Partnership interests
s 28 am A2023-6 s 7
Partitions
s 29 am A2017-1 amdt 1.19, amdt 1.99; ss renum R69 LA; A2023-6
s 7
pt 2.3 hdg (prev ch 2 pt 3 hdg) renum R1 LA (see A2001-55 amdt 1.6)
General rate
s 31 am A2017-1 amdt 1.98
Shares, units and interests marketable securities
s 32 am A2000-34 s 10; A2006-45 s 14; A2008-31 amdt 1.39
Certain business assets
s 33 am A2000-46 s 8; A2001-55 amdt 1.5; A2006-13 s 11, s 12;
A2017-1 amdt 1.20, amdt 1.98
Application of division
s 34 om A2000-34 s 11
SCH participant liable to pay duty
s 35 om A2000-34 s 11
Record of SCH-regulated transfers
s 36 om A2000-34 s 11
Particulars to be included by relevant SCH participant in transfer document
s 37 om A2000-34 s 11
Relevant SCH participant’s identification code equivalent to stamping
s 38 om A2000-34 s 11
Returns to be lodged and duty paid
s 39 om A2000-34 s 11
Off-market transfers of marketable securities
ch 2 pt 4 hdg om A2000-34 s 11
The securities clearing house
ch 2 pt 4 div 2 hdg om A2000-34 s 11
Registration as the securities clearing house
s 40 om A2000-34 s 11
Monthly return
s 41 om A2000-34 s 11
Returns to be kept by the SCH
s 42 om A2000-34 s 11
Disclosure to the SCH of information
s 43 om A2000-34 s 11
London Stock Exchange
ch 2 pt 4 div 3 hdg om A2000-34 s 11
Application of division 3
s 44 om A2000-34 s 11
Payment of duty
s 45 om A2000-34 s 11
Payment by periodic return
ch 2 pt 4 div 4 hdg om A2000-34 s 11
Application for approval to pay duty by periodic return
s 46 om A2000-34 s 11
ch 2 pt 4 div 5 hdg om A2000-34 s 11
Reduction of duty—payment in non-Australian jurisdiction
s 47 om A2000-34 s 11
Certain transfers not chargeable with duty
s 48 om A2000-34 s 11
Special provisions
pt 2.4 hdg (prev ch 2 pt 5 hdg) renum R1 LA (see A2001-55 amdt 1.6)
Interim payment of duty
s 49 om A2017-1 amdt 1.21
Cancelled agreements
s 50 am A2009-45 s 7, s 8
sub A2017-1 amdt 1.22
Cancelled transfer of dutiable property
s 50A ins A2009-45 s 9
am A2017-1 amdts 1.23-1.25
Grant of certain Crown leases on surrender of development leases
s 51 am A2009-49 amdt 3.47; A2017-1 amdt 1.26, amdt 1.98;
A2019-7 amdt 1.5
Refund if Crown lease surrendered
s 52 sub A2007-25 amdt 1.36
am A2008-28 amdt 3.78; A2015-19 s 24; A2023-36
amdt 1.109, amdt 1.110
Transfers arising from mortgages of land
s 53 am A2017-1 amdt 1.27, amdt 1.98
pt 2.5 hdg (prev ch 2 pt 6 hdg) renum R1 LA (see A2001-55 amdt 1.6)
sub A2017-1 amdt 1.28
pt 2.5 hdg note ins A2023-6 s 8
Trusts
div 2.5.1 hdg (prev ch 2 pt 6 div 1 hdg) renum R1 LA (see A2001-55
Change in trustees
s 54 am A2000-46 s 9; A2001-40 s 5, s 6; A2006-32 s 4;
A2017-1 amdts 1.29-1.32
Transfer to custodian of managed investment scheme
s 55 am A2000-46 s 10
sub A2017-1 amdt 1.33
Transfers in relation to managed investment schemes
s 55A ins A2000-46 s 11
am A2017-1 amdt 1.34
Transfers in relation to registered schemes
s 55B ins A2000-46 s 11
am A2017-1 amdt 1.35, amdt 1.36
Property vested in apparent purchaser
s 56 am A2017-1 amdt 1.37
Transfers back from trustee
s 57 hdg sub A2023-47 s 4
s 57 am A2006-45 s 15, s 16
(3) def dutiable property exp 30 June 2010 (s 75A)
am A2017-1 amdt 1.38, amdt 1.39
Property passing to beneficiaries
s 58 sub A2017-1 amdt 1.40
Establishment of a trust relating to unidentified property and non-dutiable
s 59 am A2000-30 s 4; ss renum R4 LA
Declaration of trust relating to managed investment scheme
s 60 hdg sub A2008-17 s 4
s 60 (1) exp 30 June 2008 (s 72B)
sub A2017-1 amdt 1.41
Nomineeing transactions—unquoted marketable securities
s 60A ins A2000-46 s 12
Superannuation
div 2.5.2 hdg (prev ch 2 pt 6 div 2 hdg) renum R1 LA (see A2001-55
Instruments relating to superannuation
s 61 exp 30 June 2008 (s 72B)
Transfer of property from one superannuation fund to another
s 62 am A2000-30 s 5; ss renum R4 LA; A2013-19 amdt 3.88;
A2015-48 s 4; A2016-18 amdt 3.90, amdt 3.91;
A2017-1 amdt 1.42, amdt 1.43; ss renum R69 LA; A2023-6
s 9
Transfers to trustees or custodians of superannuation funds or trusts
s 63 hdg sub A2003-1 s 8
s 63 am A2000-30 s 6; A2003-1 ss 9-11; ss renum R8 LA (see
A2003-1 s 12); A2006-45 s 17; ss renum R22 LA; A2008-31
amdt 1.39
(3) exp 30 June 2010 (s 75A)
ss renum R45 LA
am A2013-19 amdt 3.89; A2015-48 s 5; A2017-1 amdt 1.44;
ss renum R69 LA; A2023-6 s 10
Alternative finance transactions
div 2.5.2A hdg ins A2023-47 s 5
Meaning of financial institution—div 2.5.2A
s 64 ins A2023-47 s 5
Land transferred to financial institution and individual then leased and
transferred to individual
s 64A ins A2023-47 s 5
Land transferred to financial institution then transferred to individual
s 64B ins A2023-47 s 5
Land transferred to financial institution then leased and transferred to
individual
s 64C ins A2023-47 s 5
Land transferred to individual with beneficial interest transferred to financial
institution
s 64D ins A2023-47 s 5
Change of financial institution
s 64E ins A2023-47 s 5
Individual dies before arrangement completed
s 64F ins A2023-47 s 5
div 2.5.3 hdg (prev ch 2 pt 6 div 3 hdg) renum R1 LA (see A2001-55
Transfer of land to certain authorities and other bodies
s 64 am A2007-21 s 4; A2013-19 amdt 3.90; A2015-48 s 6
om A2017-1 amdt 1.45
Transfer of land under Fair Work (Registered Organisations) Act 2009 (Cwlth)
s 65 sub A2005-20 amdt 3.142; A2009-49 amdt 3.48;
A2017-1 amdt 1.45
Conveyances to prescribed people
s 66 sub A2017-1 amdt 1.45
Conversion of property to unit title
s 67 am A2017-1 amdt 1.46
Surrender and regrant of Crown lease
s 68 sub A2000-46 s 13
am A2015-19 s 25; A2017-1 amdts 1.47-1.49
Regrant of lease with additional land
s 68A ins A2000-46 s 13
am A2003-1 s 13; A2015-19 s 26; A2017-1 amdt 1.98
Deceased estates
s 69 am A2015-49 s 6
om A2017-1 amdt 1.50
Certain transfers of marketable securities
s 70 am A2005-20 amdt 3.143; A2009-49 amdt 3.49
Corporate reconstructions—concessional duty for dutiable transactions
s 70A ins A2003-29 s 4
om A2015-49 s 7
Bankruptcy or insolvency
s 71 am A2017-1 amdt 1.51
Transfer to partner of interest in principal place of residence
s 72 hdg sub A2002-14 s 5
s 72 am A2002-14 s 6, s 7
sub A2004-2 amdt 1.17
am A2006-22 amdt 1.46 (A2006-22 rep before commenced by
disallowance (see Cwlth Gaz 2006 No S93)); A2007-3
amdt 3.175; A2017-1 amdt 1.52
Reduction of duty—payment in non-Australian jurisdiction
s 72A ins A2000-34 s 12
Expiry—duty on certain instruments
pt 2.5A hdg ins A2008-17 s 5
Expiry—provisions relating to duty on certain instruments
s 72B ins A2008-17 s 5
pt 2.6 hdg (prev ch 2 pt 7 hdg) renum R1 LA (see A2001-55 amdt 1.6)
om A2017-1 amdt 1.53
Transfers to State, another Territory or prescribed authority
s 73 om A2017-1 amdt 1.54
Transfers etc to entities for community housing
s 73A ins A2007-29 s 9
am A2013-19 amdt 3.91; A2017-1 amdt 1.55; A2025-29
Transfers etc to special disability trusts
s 73B ins A2010-20 s 4
am A2017-1 amdt 1.56; A2021-10 amdt 1.4
Transfers etc—long-term leases for residential purposes
s 73D ins A2009-15 s 4
om A2014-12 s 15
Transfers relating to mortgages
s 74 am A2000-46 s 14; A2017-1 amdt 1.57
Financial and other agreements
s 74A ins A2002-14 s 8
am A2006-22 amdt 1.57, amdt 1.58 (A2006-22 rep before
A2009-45 s 10; pars renum R41 LA; A2017-1 amdt 1.58
Transfers relating to certain personal relationships
s 74B ins A2002-14 s 8
am A2004-2 amdt 1.18, amdt 1.19; A2006-22 amdt 1.47,
amdt 1.48, amdt 1.57, amdt 1.58 (A2006-22 rep before
A2007-3 amdt 3.175; A2008-14 amdt 1.29; A2009-45
ss 11-14; ss renum R41 LA; A2012-40 amdt 3.45; A2013-19
amdt 3.92; A2013-39 amdt 2.25 (A2013-39 never effective
HCA 55)); A2016-18 amdts 3.92-3.94
om A2017-1 amdt 1.59
Marketable securities
s 75 am A2000-34 s 13; A2000-46 s 15; A2001-40 s 7
(4), (4A), (4B) exp 30 June 2001 (s 75 (4B))
am A2003-1 s 14; ss renum R8 LA (see A2003-1 s 15);
A2006-45 s 18; A2008-31 amdt 1.39; A2009-15 s 5
Deferred payment of duty
pt 2.6A hdg ins A2007-29 s 10
sub A2019-46 s 5
First home owner grant scheme and home buyer concession scheme
div 2.6A.1 hdg ins A2019-46 s 6
Definitions—pt 2.6A
s 75AA ins A2007-29 s 10
def deferral arrangement ins A2007-29 s 10
def eligible person ins A2007-29 s 10
am A2013-35 s 4
def eligible property ins A2007-29 s 10
def home buyer concession scheme ins A2007-29 s 10
am A2014-44 amdt 3.16
sub A2019-7 amdt 1.6
def residential lease ins A2007-29 s 10
om A2013-19 amdt 3.93
Definitions—div 2.6A.1
s 75 ins A2019-46 s 8
def deferral arrangement ins A2019-46 s 8
def eligible person ins A2019-46 s 8
def eligible property ins A2019-46 s 8
def home buyer concession scheme ins A2019-46 s 8
Meaning of eligible property—div 2.6A.1
s 75A ins A2019-46 s 8
Application to defer payment of duty
s 75AB ins A2007-29 s 10
am A2017-1 amdt 1.60; A2021-12 amdt 3.25
Approval to defer payment of duty
s 75AC ins A2007-29 s 10
Conditions of deferral arrangement
s 75AD ins A2007-29 s 10
am A2017-1 amdt 1.61; A2019-46 s 9, s 10; A2025-29
Unpaid duty and interest a debt and charge on property
s 75AE ins A2007-29 s 10
Other duty deferral schemes
div 2.6A.2 hdg ins A2019-46 s 11
Definitions—div 2.6A.2
s 75AF ins A2019-46 s 11
def deferral arrangement ins A2019-46 s 11
def duty deferral scheme ins A2019-46 s 11
def eligible person ins A2019-46 s 11
def eligible transaction ins A2019-46 s 11
Duty deferral schemes—determination
s 75AG ins A2019-46 s 11
Duty deferral schemes—application to defer payment of duty
s 75AH ins A2019-46 s 11
Duty deferral schemes—approval to defer payment of duty
s 75AI ins A2019-46 s 11
Duty deferral schemes—conditions of deferral arrangement
s 75AJ ins A2019-46 s 11
Duty deferral schemes—unpaid duty and interest a debt and charge on
s 75AK ins A2019-46 s 11
Expiry—provisions relating to unquoted marketable securities
pt 2.7 hdg ins A2006-45 s 19
Expiry—provisions relating to unquoted marketable securities
s 75A ins A2006-45 s 19
pt 3.1 hdg (prev ch 3 pt 1 hdg) renum R1 LA (see A2001-55 amdt 1.6)
Meaning of chapter 3 transaction
s 76 sub A2023-6 s 11
def acquisition statement om A2023-6 s 11
Definitions—ch 3
s 76A ins A2023-6 s 11
sub A2023-47 s 6
def acquisition statement ins A2023-6 s 11
sub A2023-47 s 6
def chapter 3 property ins A2023-47 s 6
s 77 am A2017-1 amdt 1.62
Acquisition of interests in certain landholders
pt 3.2 hdg (prev ch 3 pt 2 hdg) renum R1 LA (see A2001-55 amdt 1.6)
div 3.2.1 hdg (prev ch 3 pt 2 div 1 hdg) renum R1 LA (see A2001-55
Meaning of associated person
s 77A ins A2023-6 s 12
Definitions—pt 3.2
s 78 sub A2008-31 s 4
def acquires ins A2008-31 s 4
def associated person ins A2008-31 s 4
am A2012-35 s 4
om A2023-6 s 13
def entity ins A2008-31 s 4
def interest ins A2008-31 s 4
def land ins A2023-47 s 7
def landholder ins A2008-31 s 4
om A2023-6 s 13
def landholding ins A2008-31 s 4
def private corporation om A2008-31 s 4
def relevant acquisition ins A2008-31 s 4
def relevant period ins A2008-31 s 4
def significant interest ins A2008-31 s 4
Landholding entities
div 3.2.2 hdg (prev ch 3 pt 2 div 2 hdg) renum R1 LA (see A2001-55
Meaning of entity—pt 3.2
s 78A ins A2008-31 s 4
am A2012-35 s 5, s 6; A2013-19 amdt 3.94, amdt 3.95
Meaning of landholder
s 79 sub A2008-31 s 4; A2023-6 s 14
Meaning of landholding—pt 3.2
s 80 sub A2008-31 s 4
am A2023-6 s 15, s 16
Meaning of land—pt 3.2
s 80A ins A2023-47 s 8
Constructive ownership of landholdings—linked bodies
s 81 am A2001-40 s 8
am A2012-35 s 7, s 8
sub A2023-6 s 17
Constructive ownership of landholdings and other property—discretionary
trusts
s 82 sub A2008-31 s 4
Interest and significant interest in landholders—pt 3.2
s 83 sub A2008-31 s 4
am A2012-35 s 9
Meaning of associated person—pt 3.2
s 83A ins A2008-31 s 4
om A2023-6 s 18
How person acquires an interest in a landholder—pt 3.2
s 84 am A2000-46 s 16; A2001-55 s 10
am A2009-15 s 6; A2023-47 s 9
Charging of duty
div 3.2.3 hdg (prev ch 3 pt 2 div 3 hdg) renum R1 LA (see A2001-55
s 85 am A2017-1 amdt 1.99
What is a relevant acquisition?—pt 3.2
s 86 sub A2008-31 s 5
am A2012-35 s 10, s 11; ss renum R53 LA; A2023-6 s 19
Acquisition statements
s 87 am A2001-44 amdt 1.1227, amdt 1.1228; A2006-45 s 20;
ss renum R22 LA; A2008-31 s 6, amdt 1.4;
A2021-12 amdt 3.25
sub A2023-6 s 20
s 88 am A2014-44 amdt 3.16
Who is liable to pay duty on relevant acquisition?
s 89 am A2017-1 amdt 1.98
sub A2023-6 s 21
Duty payable on relevant acquisitions—single interest
s 90 hdg am R69 LA
s 90 am A2008-31 s 7, amdt 1.5
(4) exp 30 June 2010 (s 75A)
ss renum R45 LA
am A2017-1 amdt 1.98; A2018-2 amdt 1.5
sub A2023-6 s 21
Duty payable on relevant acquisitions—aggregated interests
s 90A ins A2023-6 s 21
Duty payable on relevant acquisitions—further interest
s 90B ins A2023-6 s 21
Unencumbered value determination
s 90C ins A2023-6 s 21
am A2023-36 amdt 1.111
Duty payable on relevant acquisitions—combined acquisitions
s 90D ins A2023-47 s 10
General and supplemental
div 3.2.4 hdg (prev ch 3 pt 2 div 4 hdg) renum R1 LA (see A2001-55
Ch 3 transactions—concessional duty
s 91 hdg sub A2001-55 s 11
s 91 am A2001-55 s 12, s 13; A2002-14 s 9
(2) (h) exp 30 June 2010 (s 75A)
am A2011-3 amdt 3.181; A2015-48 s 7
om A2017-1 amdt 1.63
Corporate reconstructions—concessional duty for relevant acquisitions
s 91A ins A2003-29 s 5
am A2006-42 amdt 3.55; A2008-31 amdt 1.6
om A2015-49 s 7
Maximisation of entitlements on distribution of property
s 92 am A2008-31 amdts 1.7-1.9
Valuation of property
s 93 am A2008-31 amdt 1.10; A2017-1 amdt 1.64; A2023-6
ss 22-25
Uncompleted agreements for sale or conveyance of land
s 94 sub A2008-31 amdt 1.11; A2023-6 s 26
Uncompleted agreements for purchase, allotment or issue of shares or units
in landholder
s 94A ins A2023-47 s 11
Duty concession—acquisitions securing financial accommodation
s 95 am A2008-31 amdt 1.12; A2017-1 amdt 1.65, amdt 1.66;
ss renum R69 LA; A2023-6 ss 27-29
om A2023-47 s 12
Registration of unit trust schemes
pt 3.2A hdg ins A2008-31 s 8
Definitions—pt 3.2A
s 95A ins A2008-31 s 8
def disqualifying circumstance ins A2008-31 s 8
def registered ins A2008-31 s 8
def responsible entity ins A2008-31 s 8
Applications for registration
s 95B ins A2008-31 s 8
Registration of imminent public unit trust schemes
s 95C ins A2008-31 s 8
Registration of wholesale unit trust schemes
s 95D ins A2008-31 s 8
am A2012-21 amdt 3.52, amdt 3.53
Registration of imminent wholesale unit trust schemes
s 95E ins A2008-31 s 8
Duration of registration
s 95F ins A2008-31 s 8
Register of wholesale unit trust schemes
s 95G ins A2008-31 s 8
Reporting requirements for registered schemes
s 95H ins A2008-31 s 8
Cancellation of registration
s 95I ins A2008-31 s 8
Disqualifying circumstances for registered unit trust schemes
s 95J ins A2008-31 s 8
Entitlements arising from capital reductions or alterations of rights
pt 3.3 hdg (prev ch 3 pt 3 hdg) renum R1 LA (see A2001-55 amdt 1.6)
Interpretation—pt 3.3
s 96 exp 30 June 2010 (s 75A)
def capital reduction am A2001-40 s 9
def company sub A2000-34 s 14
am A2000-46 s 17
sub A2001-40 s 10
am A2008-31 s 9
def voting shares sub A2001-40 s 11
om A2006-42 amdt 3.35
def voting share ins A2006-42 amdt 3.35
s 97 exp 30 June 2010 (s 75A)
s 98 exp 30 June 2010 (s 75A)
s 99 exp 30 June 2010 (s 75A)
Entitlement to voting shares arising from capital reduction or rights
alteration
s 100 am A2001-44 amdt 1.1229; A2001-55 s 14; A2008-31
amdt 1.13
What statement under s 100 must contain
s 101 hdg sub A2001-44 amdt 1.1230
s 101 am A2001-44 amdt 1.1230
s 102 sub A2000-34 s 15
Acquisition of land use entitlements by allotment of shares or issue of units
pt 3.4 hdg (prev ch 3 pt 4 hdg) renum R1 LA (see A2001-55 amdt 1.6)
s 103 sub A2006-45 s 21
am A2008-31 s 10, amdt 1.14; A2013-19 amdt 3.96,
amdt 3.97; A2017-1 amdt 1.99; A2023-6 s 30
s 104 am A2014-44 amdt 3.16
s 105 am A2017-1 amdt 1.98
Acquisition of land use entitlement
s 106 am A2001-44 amdt 1.1231; A2021-12 amdt 3.25
What statement under s 106 must contain
s 107 hdg sub A2001-44 amdt 1.1232
s 107 am A2001-44 amdt 1.1232
s 108 am A2017-1 amdt 1.67
Disability exemption
s 109 am A2000-34 s 16; A2008-31 s 11, amdt 1.14
ins A2021-10 amdt 1.5
Allotment of shares by direction
pt 3.5 hdg (prev ch 3 pt 5 hdg) renum R1 LA (see A2001-55 amdt 1.6)
When does a liability for duty arise?
s 110 exp 30 June 2010 (s 75A)
s 111 exp 30 June 2010 (s 75A)
Who is liable to pay the duty?
s 112 exp 30 June 2010 (s 75A)
Acquisition of shares by allotment
s 113 exp 30 June 2010 (s 75A)
What allotment statement must contain
s 114 hdg sub A2001-44 amdt 1.1233
s 114 am A2001-44 amdt 1.1233
s 115 exp 30 June 2010 (s 75A)
Voluntary transfers under Financial Sector (Transfer and Restructure)
pt 3.6 hdg (prev ch 3 pt 6 hdg) ins A2001-55 s 15
renum R1 LA (see A2001-55 amdt 1.6)
sub A2008-28 amdt 3.79
am A2019-7 amdt 1.14
Definitions—pt 3.6
s 115A ins A2001-55 s 15
def asset am A2008-28 amdt 3.81; A2019-7 amdt 1.15
def business am A2008-28 amdt 3.81; A2019-7 amdt 1.15
def FS (BTGR) Act ins A2008-28 amdt 3.80
om A2019-7 amdt 1.7
def FS (TB) Act om A2008-28 amdt 3.80
def FS (TR) Act ins A2019-7 amdt 1.8
def receiving body am A2008-28 amdt 3.81; A2019-7
amdt 1.15
def voluntary transfer am A2008-28 amdt 3.81; A2019-7
amdt 1.15
Declaration required if business transferred
s 115B ins A2001-55 s 15
am A2008-28 amdt 3.82; A2008-31 amdt 1.15; A2015-15
amdt 3.23; A2019-7 amdt 1.15; A2021-12 amdt 3.25.
amdt 3.26; A2023-47 s 13
s 115C ins A2001-55 s 15
am A2017-1 amdt 1.99; A2023-47 s 14
s 115D ins A2001-55 s 15
am A2014-44 amdt 3.16
s 115E ins A2001-55 s 15
s 115F ins A2001-55 s 15
am A2017-1 amdt 1.68
Exemptions from duty
s 115G ins A2001-55 s 15
am A2006-42 amdt 3.55; A2025-29 amdt 4.62
Exemptions—ch 3 transactions
pt 3.7 hdg ins A2002-14 s 10
pt 3.7 hdg note ins A2023-6 s 31
Exemptions—ch 3 transactions generally
div 3.7.1 hdg ins A2009-15 s 7
sub A2017-1 amdt 1.69; A2023-47 s 15
Exemptions—ch 3 transactions
s 115H ins A2002-14 s 10
am A2004-2 amdt 1.18, amdt 1.19; A2006-22 amdt 1.49,
amdt 1.50, amdt 1.57, amdt 1.58 (A2006-22 rep before
A2007-3 amdt 3.175; A2008-14 amdt 1.30; A2009-45
ss 15-18; ss renum R41 LA; A2012-40 amdt 3.46; A2013-19
amdt 3.98; A2013-39 amdt 2.26 (A2013-39 never effective
HCA 55)); A2016-18 amdts 3.95-3.97
sub A2017-1 amdt 1.69; A2023-47 s 15
Exemption—relevant acquisitions to secure finance
s 115HA ins A2023-47 s 15
Exemption—transactions made on bankruptcy or winding-up
s 115HB ins A2023-47 s 15
Exemption—transactions made due to change in trustees
s 115HC ins A2023-47 s 15
Exemption—transactions in relation to managed investment schemes
s 115HD ins A2023-47 s 15
Exemption—transactions in relation to registered schemes
s 115HE ins A2023-47 s 15
Exemption—ch 3 transactions made by apparent purchaser
s 115HF ins A2023-47 s 15
Exemption—transactions made to return ch 3 property held by trustee
s 115HG ins A2023-47 s 15
Exemption—transactions between superannuation funds
s 115HH ins A2023-47 s 15
Exemption—transactions between trustees and custodians of
superannuation funds or trusts
s 115HI ins A2023-47 s 15
Exemptions—‘top hatting’ arrangements
div 3.7.2 hdg ins A2009-15 s 7
sub A2023-47 s 16
Definitions—div 3.7.2
s 115I ins A2009-15 s 8
def exchanging members ins A2009-15 s 8
def interposed trust ins A2009-15 s 8
Exemption for relevant acquisitions
s 115J ins A2009-15 s 8
am A2023-6 s 32
Conditions of exemption
s 115K ins A2009-15 s 8
Revocation of exemption
s 115L ins A2009-15 s 8
On-market transfers of marketable securities
ch 4 hdg om A2000-34 s 17
Interpretation
s 116 om A2000-34 s 17
Presumptions regarding broking
s 117 om A2000-34 s 17
s 118 om A2000-34 s 17
s 119 om A2000-34 s 17
Three rates
s 120 om A2000-34 s 17
Duty at general rate
s 121 om A2000-34 s 17
Marketable securities held on broker’s own account
s 122 om A2000-34 s 17
Marketable securities held on account of options traders and futures brokers
s 123 om A2000-34 s 17
Marketable securities held on account of warrant-issuers
s 124 om A2000-34 s 17
Additional duty on marketable securities held otherwise than for short terms
s 125 om A2000-34 s 17
Low exercise price options
s 126 om A2000-34 s 17
Records of sales, purchases and transactions—generally
s 127 om A2000-34 s 17
Records of sales, purchases and transactions—options traders, futures
brokers and warrant-issuers
s 128 om A2000-34 s 17
Lodgment of returns and payment of duty by brokers
s 129 om A2000-34 s 17
Lodging of returns—registered independent options traders, futures brokers
and warrant-issuers
s 130 om A2000-34 s 17
Endorsement of transfer as to payment of duty
s 131 om A2000-34 s 17
Recovery of duty by broker from vendor or purchaser
s 132 om A2000-34 s 17
Lease instruments
ch 5 hdg exp 30 June 2009 (s 150A)
pt 5.1 hdg (prev ch 5 pt 1 hdg) renum R1 LA (see A2001-55 amdt 1.6)
Definitions—ch 5
s 133 exp 30 June 2009 (s 150A)
def lease am A2006-13 s 13
sub A2006-45 s 22
def lessee om A2006-45 s 23
def lessor om A2006-45 s 23
Liability for duty
pt 5.2 hdg (prev ch 5 pt 2 hdg) renum R1 LA (see A2001-55 amdt 1.6)
s 134 exp 30 June 2009 (s 150A)
How duty is charged on lease instrument
s 135 sub A2001-55 s 16
am A2006-45 s 24
What is the cost of a lease?
s 136 am A2006-45 s 25, s 26
Splitting or redirection of cost of franchise arrangement
s 137 om A2006-45 s 27
s 138 sub A2006-45 s 28
s 139 exp 30 June 2009 (s 150A)
pt 5.3 hdg (prev ch 5 pt 3 hdg) renum R1 LA (see A2001-55 amdt 1.6)
General rate—short-term leases
s 140 sub A2001-55 s 17
am A2006-45 s 29; pars renum R22 LA
General rate—long-term leases
s 141 sub A2001-55 s 17
om A2006-45 s 30
General rate—franchise arrangements
s 141A ins A2001-55 s 17
am A2006-13 s 14
om A2006-45 s 31
Related instruments—exemptions and concessions
s 142 hdg sub A2001-55 s 18
s 142 exp 30 June 2009 (s 150A)
Unascertainable lease costs
pt 5.4 hdg (prev ch 5 pt 4 hdg) renum R1 LA (see A2001-55 amdt 1.6)
Operation—pt 5.4
s 143 am A2001-55 s 19
Estimate and subsequent adjustment
s 144 am A2005-54 amdt 1.100, amdt 1.101
CPI method
s 145 am A2003-41 amdts 3.210-3.213; A2008-31 amdt 1.40
Quantification of lessee’s improvements
s 146 table renum R11 LA
am A2006-45 s 32; items renum R22 LA
pt 5.5 hdg (prev ch 5 pt 5 hdg) renum R1 LA (see A2001-55 amdt 1.6)
Interim stamping of lease instrument
s 147 exp 30 June 2009 (s 150A)
Reassessment of duty—early termination
s 148 exp 30 June 2009 (s 150A)
Reassessment of duty—reduction of cost
s 149 am A2001-55 s 20
Exemptions—lease instruments
s 150 hdg sub A2001-55 s 21
s 150 am A2001-55 ss 22-24; A2006-45 s 33, s 34; pars renum R22
LA
Expiry—ch 5
pt 5.6 hdg ins A2006-45 s 35
Expiry—ch 5
s 150A ins A2006-45 s 35
Hire of goods
ch 6 hdg exp 30 June 2007 (s 173A)
pt 6.1 hdg (prev ch 6 pt 1 hdg) renum R1 LA (see A2001-55 amdt 1.6)
Definitions for ch 6
s 151 exp 30 June 2007 (s 173A)
What is a hire of goods?
s 152 exp 30 June 2007 (s 173A)
Exclusions from definition of hire of goods
s 153 am A2006-45 s 36, s 37
What form may a hire of goods take?
s 154 exp 30 June 2007 (s 173A)
What are hiring charges?
s 155 exp 30 June 2007 (s 173A)
Payments exempted from hiring charges
s 156 am A2000-34 s 18
Hire of goods to which ch 6 applies—jurisdictional nexus
s 157 exp 30 June 2007 (s 173A)
Imposition and rates of duty
pt 6.2 hdg (prev ch 6 pt 2 hdg) renum R1 LA (see A2001-55 amdt 1.6)
s 158 exp 30 June 2007 (s 173A)
s 159 exp 30 June 2007 (s 173A)
Credit for duty paid in another Australian jurisdiction
s 160 exp 30 June 2007 (s 173A)
Splitting or redirection of hiring charges
s 161 exp 30 June 2007 (s 173A)
Ascertainment and disclosure of place of use of goods
s 162 am A2005-54 amdt 1.102
Arrangements applying to people engaged in business of hiring out goods
pt 6.3 hdg (prev ch 6 pt 3 hdg) renum R1 LA (see A2001-55 amdt 1.6)
Meaning of commercial hire business
s 163 exp 30 June 2007 (s 173A)
Application of pt 6.3
s 164 exp 30 June 2007 (s 173A)
Commercial hire business to be registered
s 165 sub A2005-54 amdt 1.103
Registration of commercial hire businesses
s 166 am A2001-44 amdt 1.1234, amdt 1.1235
Cancellation of registration of commercial hire business
s 167 am A2005-54 amdt 1.104, amdt 1.105
Duty base
s 168 exp 30 June 2007 (s 173A)
Lodgment of returns and payment of duty
s 169 am A2001-44 amdt 1.1236, amdt 1.1237
Returns of related bodies corporate
s 170 exp 30 June 2007 (s 173A)
Arrangements applying to people other than those engaged in business of
hiring out goods
pt 6.4 hdg (prev ch 6 pt 4 hdg) renum R1 LA (see A2001-55 amdt 1.6)
Statement of transaction
s 171 exp 30 June 2007 (s 173A)
Lodgment of statement and payment of duty
s 172 exp 30 June 2007 (s 173A)
Method of calculating total hiring charges if they are not readily
ascertainable
s 173 exp 30 June 2007 (s 173A)
Expiry—ch 6
pt 6.5 hdg ins A2006-45 s 38
Expiry—ch 6
s 173A ins A2006-45 s 38
Liability for duty
s 174 am A2017-1 amdt 1.70
Insurance
ch 8 hdg om A2017-11 s 4
pt 8.1 hdg (prev ch 8 pt 1 hdg) renum R1 LA (see A2001-55 amdt 1.6)
Definitions—ch 8
s 175 om A2017-11 s 4
def general insurance am A2002-6 s 4; A2002-20 s 4
def general insurer sub A2006-19 s 5
def insurer sub A2006-19 s 6
def paid ins A2006-42 amdt 3.36
def premium am A2001-22 amdt 1.1
def third-party insurance am A2009-16 amdt 3.1
When is a premium paid?
s 176 om A2017-11 s 4
General insurance
pt 8.2 hdg (prev ch 8 pt 2 hdg) renum R1 LA (see A2001-55 amdt 1.6)
s 177 om A2017-11 s 4
s 178 om A2017-11 s 4
s 179 om A2017-11 s 4
Circumstances in which duty is payable by insured person
s 180 am A2001-44 amdt 1.1238, amdt 1.1239; A2008-31 amdt 1.40
Records to be kept
s 181 om A2017-11 s 4
Refunds if premiums returned
s 182 om A2017-11 s 4
Life insurance
pt 8.3 hdg (prev ch 8 pt 3 hdg) renum R1 LA (see A2001-55 amdt 1.6)
s 183 om A2017-11 s 4
Obligation to make out and execute policy of life insurance
s 184 om A2017-11 s 4
s 185 am A2013-19 amdt 3.99
s 186 om A2017-11 s 4
When duty payable by insured person
s 187 am A2001-44 amdt 1.1240, amdt 1.1241
Refund on cancellation of life insurance policy
s 188 om A2017-11 s 4
Payment of duty by insurers
pt 8.4 hdg (prev ch 8 pt 4 hdg) renum R1 LA (see A2001-55 amdt 1.6)
Meaning of insurer for pt 8.4
s 188A ins A2006-19 s 7
Insurers to be registered
s 189 sub A2005-54 amdt 1.106
Registration of insurers
s 190 sub A2001-44 amdt 1.1242
Cancellation of registration by commissioner
s 191 am A2006-19 s 8; A2014-44 amdt 3.16
Insurer stopping writing insurance business
s 192 sub A2005-54 amdt 1.107
Register of insurers
s 193 om A2017-11 s 4
Monthly returns and payment of duty
s 194 am A2001-44 amdt 1.1243, amdt 1.1244
Recovery of duty by registered insurer
s 195 om A2017-11 s 4
Apportionment
pt 8.5 hdg (prev ch 8 pt 5 hdg) renum R1 LA (see A2001-55 amdt 1.6)
Apportionment of premiums and other amounts between Australian
jurisdictions
div 8.5.1 hdg (prev ch 8 pt 5 div 1 hdg) renum R1 LA (see A2001-55
Application of div 8.5.1
s 196 om A2017-11 s 4
Object of div 8.5.1
s 197 om A2017-11 s 4
Schedule of apportionment
s 198 om A2017-11 s 4
Apportionment in practice
s 199 om A2017-11 s 4
Apportionment of premiums and other amounts between different types of
insurance
div 8.5.2 hdg (prev ch 8 pt 5 div 2 hdg) renum R1 LA (see A2001-55
Apportionment between different types of insurance
s 200 om A2017-11 s 4
Exempt insurance
pt 8.6 hdg (prev ch 8 pt 6 hdg) renum R1 LA (see A2001-55 amdt 1.6)
Insurance exempt from duty generally
s 201 hdg sub A2002-20 s 5
s 201 am A2002-6 s 5, s 6; A2009-20 amdt 3.58; A2013-19
amdt 3.100; A2015-48 s 8
Insurance exempt from duty in certain circumstances
s 201A ins A2002-20 s 6
pt 8.7 hdg (prev ch 8 pt 7 hdg) renum R1 LA (see A2001-55 amdt 1.6)
Effect on contract of insurance of failure to comply with ch 8
s 202 om A2017-11 s 4
Imposition and rates of duty
pt 9.1 hdg (prev ch 9 pt 1 hdg) renum R1 LA (see A2001-55 amdt 1.6)
Meaning of dutiable value for pt 9.1
s 203 sub A2001-55 s 25
Registration of vehicles in the name of 2 or more people
s 203A ins A2001-55 s 25
am A2013-19 amdt 3.101
s 204 am A1999-79 s 5 sch 3; A2001-55 s 26; A2017-1 amdt 1.72
Lodgment of statement of dutiable value
s 205 am A1999-79 s 5 sch 3; A2017-1 amdt 1.73
s 208 am A2003-29 s 6; A2008-34 s 4; A2009-20 amdt 3.59,
amdt 3.60; A2009-45 s 19, s 20; A2010-19 s 4; pars renum
R45 LA; A2011-3 amdt 3.182; A2013-19 amdt 3.102;
A2015-49 s 8; A2025-29 amdt 4.62
Corporate reconstructions—concessional duty for motor vehicle registration
applications
s 208AA ins A2003-29 s 7
om A2015-49 s 9
pt 9.2 hdg (prev ch 9 pt 2 hdg) renum R1 LA (see A2001-55 amdt 1.6)
pt 9.2 hdg note ins A2023-6 s 33
Definitions—pt 9.2
s 208A def demonstrator ins A2000-46 s 18
def licensed vehicle dealer ins A2000-46 s 18
om A2006-42 amdt 3.37
def trading stock ins A2000-46 s 18
Government vehicles
s 209 om A2017-1 amdt 1.74
Foreign countries
s 209A ins A2000-46 s 19
International organisations and diplomats
s 209B ins A2005-29 s 4
Status of forces agreements
s 209C ins A2015-49 s 10
Hospitals and schools
s 210 sub A2005-29 s 5
Charitable organisations
s 210A ins A2005-29 s 5
om A2015-48 s 9
Certain disabled persons
s 211 am A2005-20 amdt 3.144; A2009-20 amdt 3.61; A2017-1 amdt
1.98
Partial exemption—modified vehicles for people with disabilities
s 211A ins A2006-19 s 9
am A2013-19 amdt 3.103, amdt 3.104; A2017-1 amdt 1.98
Successors of deceased people
s 212 am A2001-55 s 27
Vehicle registration transfers relating to certain personal relationships
s 213 sub A2002-14 s 11
am A2004-2 amdt 1.18, amdt 1.19; A2006-22 amdt 1.51,
amdt 1.52, amdt 1.57, amdt 1.58 (A2006-22 rep before
A2007-3 amdt 3.175; A2008-14 amdt 1.31; A2009-45
ss 21-24; ss renum r41 LA; A2012-40 amdt 3.47; A2013-19
amdt 3.105; A2013-39 amdt 2.27 (A2013-39 never effective
HCA 55)); A2016-18 amdts 3.98-3.100
Registration charges consequent on Vehicle Registration Act
s 213A ins A2000-5 s 4
am A2001-44 amdt 1.1245; A2001-55 s 28
exp 1 March 2002 (s 213A (3))
Vehicle dealers—registration of demonstrators and trading stock
s 214 sub A2000-46 s 20
am A2017-1 amdt 1.98; A2018-2 amdt 1.6
Renewal of registration of demonstrators and trading stock
s 214A ins A2000-46 s 20
am A2001-44 amdt 1.1246; A2006-42 amdt 3.55
om A2018-2 amdt 1.7
Organisations registered under Fair Work (Registered Organisations) Act
s 215 sub A2005-20 amdt 3.145; A2009-49 amdt 3.50
Repossessed motor vehicles
s 216 am A2007-21 s 5; A2017-1 amdt 1.98
Veteran, vintage and historic vehicles
s 217 am A1999-79 s 5 sch 3
ss (4), (5) exp 1 March 2002 (s 217 (5))
am A2009-49 amdt 3.51; A2017-1 amdt 1.98; A2018-2
amdt 1.8
Avoidance of double duty—duty paid in corresponding Australian
jurisdiction
s 218 am A1999-79 s 5 sch 3; A2009-4 s 4; A2017-1 amdt 1.98
Reassessment of duty—repossession of stolen motor vehicle
s 219 am A2017-1 amdt 1.98
pt 9.3 hdg (prev ch 9 pt 3 hdg) renum R1 LA (see A2001-55 amdt 1.6)
Meaning of licensed vehicle dealer in pt 9.3
s 220 am A1999-79 s 5 sch 3
om A2006-42 amdt 3.38
Prerequisites for registration
s 221 am A1999-79 s 5 sch 3; A2001-55 s 29, s 30
ss (4), (5) exp 1 March 2002 (s 221 (5))
am A2005-20 amdt 3.146; A2005-29 s 6, s 7; A2007-21 s 6;
A2013-19 amdt 3.106; A2017-1 amdt 1.98
Certificates of exemption
s 222 sub A2000-46 s 21
om A2005-29 s 8
Returns by road transport authority
s 223 sub A1999-79 s 5 sch 3
am A2001-55 s 31
sub A2005-29 s 9
Rectification of errors in registration
s 224 am A2000-5 s 5
am A2001-44 amdt 1.1247
ss (2), (3), (4) exp 31 March 2002 (s 224 (4))
am A2017-1 amdt 1.75
Certificates as evidence
s 226 am A1999-79 s 5 sch 3
Duplicates and counterparts
s 227 om A2017-1 amdt 1.76
Replicas
s 228 am A2006-37 s 5, s 6
om A2017-1 amdt 1.76
Minimum amount of duty
s 229 am A2000-34 s 19; A2001-44 amdt 1.1248, amdt 1.1249;
A2001-55 s 32; A2017-11 s 5
sub A2017-1 amdt 1.76
Approved agents and taxpayers—exemption from $20 concessional duty and
s 229 minimum duty
s 229A ins A2001-55 s 33
om A2017-1 amdt 1.76
General exemptions from duty
ch 11 hdg note ins A2023-6 s 34
Exemptions from duty—general
pt 11.1 hdg ins A2017-1 amdt 1.77
Inter-generational rural transfers
s 230 am A2001-44 amdt 1.1250, amdt 1.1251; A2006-42
amdt 3.55; A2017-1 amdt 1.98; A2025-29 amdt 4.62
Specialised agencies
s 231 am A2017-1 amdt 1.98
Charitable organisations
s 232 sub A2001-55 s 34
om A2003-29 s 8
ins A2015-48 s 10
Corporate reconstruction transactions
s 232A ins A2015-49 s 11
am A2017-1 amdt 1.78, amdt 1.79; A2025-29 amdt 4.62
Hospitals and schools
s 232B ins A2017-1 amdt 1.80
Commonwealth, States and Territories
s 232C ins A2017-1 amdt 1.80
Deceased estates
s 232D ins A2017-1 amdt 1.80
Exemptions from duty—certain personal relationships
pt 11.2 hdg ins A2017-1 amdt 1.80
Definitions—pt 11.2
s 232E ins A2017-1 amdt 1.80
def de facto relationship ins A2017-1 amdt 1.80
def motor vehicle transfer application ins A2017-1
amdt 1.80
def spouse party ins A2017-1 amdt 1.80
def transaction ins A2017-1 amdt 1.80
Transactions under certain court orders
s 232F am A2017-1 amdt 1.80
Transactions under Family Law Act 1975 (Cwlth), s 90B, s 90C or s 90D
financial agreements
s 232G am A2017-1 amdt 1.80
Transactions under Family Law Act 1975 (Cwlth), pt 8AB financial
agreements
s 232H am A2017-1 amdt 1.80
Transactions under Domestic Relationships Act 1994, s 33 (1) (d)
s 232I am A2017-1 amdt 1.80
Stamping instruments
pt 12.1 hdg (prev ch 12 pt 1 hdg) renum R1 LA (see A2001-55 amdt 1.6)
om A2017-1 amdt 1.81
Meaning of stamped
s 233 sub A2006-37 s 7
am A2007-29 s 11
Stamping instruments
s 234 sub A2006-37 s 7
Stamping duplicates or counterparts of instruments
s 235 sub A2006-37 s 7
Stamping duplicates or counterparts of instruments
s 236 om A2006-37 s 7
Stamping instruments if no duty chargeable
s 237 om A2006-37 s 7
Stamp defaced or removed
s 238 sub A2006-37 s 7
Electronic assessment and payment of duty
s 239 om A2004-15 amdt 2.62
ins A2006-37 s 7
am A2017-1 amdt 1.83; A2021-12 amdt 3.27
Possession of counterfeiting equipment
s 240 om A2004-15 amdt 2.62
Offence to stamp without authority
s 241 sub A2005-54 amdt 1.108; A2006-37 s 7
om A2017-1 amdt 1.84
Instruments to be separately charged with duty in certain cases
s 242 am A2017-1 amdt 1.98
Execution of instruments
s 243 am A2008-31 amdt 1.40; A2017-1 amdt 1.85
Certificate of duty and other charges
s 244 sub A2005-54 amdt 1.109; A2017-1 amdt 1.86
am A2019-7 amdts 1.9-1.11; A2019-46 s 12;
A2021-12 amdt 3.27
Stamping taken to constitute assessment
s 245 am A2008-31 amdt 1.40
om A2017-1 amdt 1.86
Deferred payments for certain stamped instruments
s 246 am A2001-44 amdt 1.1254, amdt 1.1255; A2006-37 s 8;
A2014-44 amdt 3.16
om A2017-1 amdt 1.86
Enforcement
pt 12.2 hdg (prev ch 12 pt 2 hdg) renum R1 LA (see A2001-55 amdt 1.6)
om A2017-1 amdt 1.87
Registration of instruments
s 247 am A2003-1 s 16, s 17
om A2017-1 amdt 1.88
Registration of transfers of shares
s 248 am A2000-34 s 20
am A2006-37 s 9, s 10; pars renum R20 LA
Registration of transfers of units
s 249 am A2000-34 s 21
am A2006-37 s 11, s 12; pars renum R20 LA
Receiving instruments in evidence
s 250 am A2006-37 s 13
sub A2017-1 amdt 1.89
Valuation of property
s 251 am A2001-55 s 35, s 36
Valuation of market rent for commercial lease with premium
s 251A ins A2014-12 s 16
pt 12.3 hdg (prev ch 12 pt 3 hdg) renum R1 LA (see A2001-55 amdt 1.6)
om A2017-1 amdt 1.90
Objections
s 252 hdg sub A2008-37 amdt 1.128
s 252 am A2000-34 s 22; A2000-46 s 22; pars renum R4 LA;
A2002-14 s 12, s 13; pars renum R6 LA (see A2002-14 s 14);
A2003-29 s 9–12; pars renum R9 LA (see A2003-29 s 13);
A2006-22 amdt 1.57 (A2006-22 rep before commenced by
disallowance (see Cwlth Gaz 2006 No S93)); A2006-45 s 39;
pars renum R22 LA
(1) (n), (o), (p) exp 30 June 2007 (s 173A)
pars renum R25 LA
am A2008-31 s 12, amdts 1.16-1.21; pars renum R33 LA;
A2008-37 amdt 1.129; A2009-15 s 9; pars renum R38 LA;
A2012-35 s 13; pars renum R53 LA; A2015-49 s 12, s 13;
pars renum R65 LA; A2017-11 s 6; pars renum R68 LA;
A2017-1 amdt 1.91, amdt 1.92; pars renum R69 LA; A2018-2
amdt 1.9; pars renum R70 LA; A2023-6 s 35; A2023-47 s 17;
pars renum R78 LA
Review of decisions by ACAT
s 252AA ins A2008-37 amdt 1.129
Determination of fees
s 252AB ins A2018-2 amdt 1.10
Declaration of recognised stock exchanges
s 252A ins A2001-44 amdt 1.1256
am A2006-42 amdt 3.55; A2008-31 amdt 1.22
om A2016-47 s 12
Regulation-making power
s 253 sub A2001-44 amdt 1.1256
Transitional
ch 13 hdg ins A2000-80 amdt 3.4
Application of Act to instruments
s 254 ins A2000-80 amdt 3.4
Continued operation of Stamp Duties and Taxes Act 1987 in relation to
instruments
s 255 ins A2000-80 amdt 3.4
Application of ch 2
s 256 ins A2000-80 amdt 3.4
Transfers back from a nominee
s 257 ins A2000-80 amdt 3.4
Credit for duty paid on the acquisition of a business
s 258 ins A2000-80 amdt 3.4
Application of ch 3
s 259 ins A2000-80 amdt 3.4
How duty is charged on relevant acquisitions
s 260 ins A2000-80 amdt 3.4
Application of ch 4
s 261 ins A2000-80 amdt 3.4
Continued application of Stamp Duties and Taxes Act 1987 in relation to
marketable securities
s 262 ins A2000-80 amdt 3.4
Application of ch 5
s 263 ins A2000-80 amdt 3.4
Application of ch 6
s 264 ins A2000-80 amdt 3.4
Continued operation of Part VIB of the Stamp Duties and Taxes Act 1987
s 265 ins A2000-80 amdt 3.4
am A2001-55 amdt 1.1
Application of ch 8
s 266 ins A2000-80 amdt 3.4
Continued operation of pt IV of the Stamp Duties and Taxes Act 1987
s 267 ins A2000-80 amdt 3.4
Refunds where premiums are returned
s 268 ins A2000-80 amdt 3.4
Refund on cancellation of policy of life insurance
s 269 ins A2000-80 amdt 3.4
Application of ch 9
s 270 ins A2000-80 amdt 3.4
Continued operation of certain provisions of pt IV of the Stamp Duties and
Taxes Act 1987
s 271 ins A2000-80 amdt 3.4
Certificates of exemption
s 272 ins A2000-80 amdt 3.4
Duty and tax paid under the Stamp Duties and Taxes Act 1987
s 273 ins A2000-80 amdt 3.4
Stamping under the Stamp Duties and Taxes Act 1987
s 274 ins A2000-80 amdt 3.4
Determined duties and taxes
s 275 ins A2000-80 amdt 3.4
Expiry of Part
s 276 hdg sub A2001-55 amdt 1.2
s 276 ins A2000-80 amdt 3.4
am A2001-44 amdt 1.1257; A2001-55 amdt 1.3
Transitional—Duties Amendment Act 2006
ch 14 hdg ins A2006-13 s 15
Application of ch 2 to certain transfers and transactions
s 400 ins A2006-13 s 15
exp 1 July 2011 (s 403 (LA s 88 declaration applies))
Application of ch 5 to certain franchise arrangements
s 401 ins A2006-13 s 15
exp 1 July 2011 (s 403 (LA s 88 declaration applies))
Transitional regulations—ch 14
s 402 ins A2006-13 s 15
Expiry—ch 14
s 403 ins A2006-13 s 15
Transitional—Duties Amendment Act 2006 (No 2)
ch 15 hdg ins A2006-45 s 40
om R64 LA
Transitional—hire of goods
pt 15.1 hdg ins A2006-45 s 40
Application of ch 6 to hiring charges received by commercial hire business
before 1 July 2007
s 410 ins A2006-45 s 40
Application of ch 6 to hire of goods entered into before 1 July 2007
s 411 ins A2006-45 s 40
Application of ch 6 to certain arrangements
s 412 ins A2006-45 s 40
exp 30 June 2012 (s 414 (LA s 88 declaration applies))
Transitional regulations—pt 15.1
s 413 ins A2006-45 s 40
Expiry—pt 15.1
s 414 ins A2006-45 s 40
Transitional—lease instruments
pt 15.2 hdg ins A2006-45 s 40
Application of ch 5 to leases entered into before 1 July 2009
s 420 ins A2006-45 s 40
Application of ch 5 to certain arrangements
s 421 ins A2006-45 s 40
am A2007-38 s 9, s 10
exp 30 June 2014 (s 423 (LA s 88 declaration applies))
Transitional regulations—pt 15.2
s 422 ins A2006-45 s 40
Expiry—pt 15.2
s 423 ins A2006-45 s 40
Transitional—unquoted marketable securities
pt 15.3 hdg ins A2006-45 s 40
Application of repealed provisions to certain arrangements
s 430 ins A2006-45 s 40
exp 30 June 2015 (s 432 (LA s 88 declaration applies))
Transitional regulations—pt 15.3
s 431 ins A2006-45 s 40
Expiry—pt 15.3
s 432 ins A2006-45 s 40
Transitional—Duties Amendment Act 2008
ch 16 hdg ins A2008-17 s 6
Note for ch 16 ch 16 hdg also ins A2008-31 s 13
renum as ch 17 hdg R32 LA
Meaning of repealed provisions—ch 16
s 440 ins A2008-17 s 6
Note for s 440 s 440 also ins A2008-31 s 13
renum as s 450 R32 LA
Application of repealed provisions
s 441 ins A2008-17 s 6
Note for s 441 s 441 also ins A2008-31 s 13
renum as s 451 R32 LA
Transitional regulations—ch 16
s 442 ins A2008-17 s 6
Note for s 442 s 442 also ins A2008-31 s 13
renum as s 452 R32 LA
Expiry—ch 16
s 443 ins A2008-17 s 6
Transitional—Duties (Landholders) Amendment Act 2008
ch 17 hdg (prev ch 16 hdg) ins A2008-31 s 13
renum as ch 17 hdg R32 LA
Application of pt 3.2 to existing private unit trust schemes
s 450 (prev s 440) ins A2008-31 s 13
renum as s 450 R32 LA
exp 1 September 2010 (s 452 (LA s 88 declaration applies))
Transitional regulations—ch 17
s 451 (prev s 441) ins A2008-31 s 13
renum as s 451 R32 LA
Modification—Payroll Tax Act 1987
s 451A ins as mod SL2008-38 s 3
exp 1 September 2010 (s 451A (2))
Expiry—ch 17
s 452 (prev s 442) ins A2008-31 s 13
renum as s 452 R32 LA
Transitional—Duties (Landholders) Amendment Act 2012
ch 18 hdg ins A2012-35 s 14
Definitions—ch 18
s 460 ins A2012-35 s 14
def amending Act ins A2012-35 s 14
def commencement day ins A2012-35 s 14
def new provisions ins A2012-35 s 14
Changes to duty on acquisitions in landholders
s 461 ins A2012-35 s 14
Transitional regulations—ch 18
s 462 ins A2012-35 s 14
Expiry—ch 18
s 463 ins A2012-35 s 14
Transitional—Revenue Legislation Amendment Act 2017
ch 19 hdg ins A2017-1 amdt 1.93
Definitions—ch 19
s 470 ins A2017-1 amdt 1.93
def amending Act ins A2017-1 amdt 1.93
def commencement day ins A2017-1 amdt 1.93
Application of ch 2 and ch 12 to pre-commencement day transactions
s 471 ins A2017-1 amdt 1.93
Application of ch 12 to pre-commencement day instruments
s 472 ins A2017-1 amdt 1.93
Transitional regulations
s 473 ins A2017-1 amdt 1.93
Expiry—ch 19
s 474 ins A2017-1 amdt 1.93
dict ins A2000-34 s 23
am A2006-19 s 10; A2006-22 amdt 1.53, amdt 1.54 (A2006-22
No S93)); A2008-14 amdt 1.32, amdt 1.33; A2008-37
amdt 1.130; A2010-18 amdt 1.11; A2012-40 amdt 3.48;
A2013-19 amdt 3.107; A2017-1 amdt 1.94; A2023-47 s 18
def acquired ins A2006-42 amdt 3.39
om A2008-31 amdt 1.23
def acquires ins A2008-31 amdt 1.24
def acquisition statement ins A2006-42 amdt 3.39
sub A2023-6 s 36
def Act imposing duty reloc from s 4 A2000-34 s 5
def ADR reloc from s 4 A2000-34 s 5
def application to register a motor vehicle sub A1999-79
sch 3
def approved reloc from s 4 A2000-34 s 5
def asset ins A2006-42 amdt 3.39
def associated person reloc from s 4 A2000-34 s 5
am A2001-40 s 12
sub A2008-31 amdt 1.25
am A2012-35 s 15
sub A2023-6 s 36
def Australian register reloc from s 4 A2000-34 s 5
am A2001-40 s 13
def Australian Securities Exchange ins A2023-6 s 38
def Australian Stock Exchange ins A2008-31 amdt 1.26
om A2023-6 s 37
def bankrupt reloc from s 4 A2000-34 s 5
sub A2006-42 amdt 3.40; A2010-18 amdt 1.12
def business ins A2006-42 amdt 3.41
def business asset om A2001-55 amdt 1.4
def cancelled ins A2017-1 amdt 1.95
def capital reduction ins A2006-42 amdt 3.41
def chapter 3 property ins A2023-47 s 19
def chapter 3 transaction ins A2006-42 amdt 3.41
sub A2023-6 s 39
def charge reloc from s 4 A2000-34 s 5
def charitable organisation reloc from s 4 A2000-34 s 5
sub A2015-15 amdt 3.24
om A2015-48 s 11
def commercial hire business reloc from s 4 A2000-34 s 5
def commercial lease ins A2014-12 s 17
def commercial lease with premium ins A2014-12 s 17
def commercial purposes ins A2014-12 s 17
def commissioner reloc from s 4 A2000-34 s 5
def company ins A2006-42 amdt 3.41
def company title dwelling reloc from s 4 A2000-34 s 5
om A2006-45 s 41
def complying approved deposit fund reloc from s 4
def complying superannuation fund am A2001-55 s 37
sub A2023-6 s 39
def consideration ins A2006-42 amdt 3.41
def Corporations Act ins A2001-40 s 14
om A2006-19 s 11
def corresponding law reloc from s 4 A2000-34 s 5
def cost reloc from s 4 A2000-34 s 5
def Crown lease reloc from s 4 A2000-34 s 5
sub A2009-20 amdt 3.62; A2015-19 s 27
def declaration of trust ins A2006-42 amdt 3.41
def declared land sublease ins A2015-19 s 28
am A2023-36 amdt 1.112
def de facto relationship ins A2017-1 amdt 1.95
def deferral arrangement ins A2007-29 s 12
sub A2019-46 s 13
def demonstrator ins A2006-42 amdt 3.41
def determined amount reloc from s 4 A2000-34 s 5
def determined rate reloc from s 4 A2000-34 s 5
def disabled person reloc from s 4 A2000-34 s 5
om A2006-19 s 11
def discretionary trust reloc from s 4 A2000-34 s 5
def disqualifying circumstance ins A2008-31 amdt 1.26
om A2012-35 s 16
def domestic partner reloc from s 4 A2000-34 s 5
om A2004-2 amdt 1.20
def domestic relationship reloc from s 4 A2000-34 s 5
om A2006-22 amdt 1.55 (A2006-22 rep before
sub A2007-3 amdt 3.176
def duly stamped reloc from s 4 A2000-34 s 5
om A2006-37 s 14
def dutiable entitlement ins A2006-42 amdt 3.41
def dutiable property reloc from s 4 A2000-34 s 5
def dutiable transaction reloc from s 4 A2000-34 s 5
def dutiable value, in relation to a motor vehicle reloc from s 4
om A2006-19 s 12
def dutiable value, in relation to dutiable property reloc from
s 4 A2000-34 s 5
om A2006-19 s 12
def dutiable value ins A2006-19 s 12
def duty deferral scheme ins A2019-46 s 14
def eligible person ins A2007-29 s 12
sub A2019-46 s 15
def eligible property ins A2007-29 s 12
sub A2019-46 s 15
def eligible rollover fund reloc from s 4 A2000-34 s 5
def eligible transaction ins A2019-46 s 16
def entity ins A2008-31 s 14
def equipment financing arrangement ins A2006-42
amdt 3.41
def error transaction reloc from s 4 A2000-34 s 5
om A2006-45 s 41
def exchanging members ins A2009-15 s 10
sub A2023-47 s 20
def financial institution ins A2023-47 s 21
def financial market ins A2008-31 amdt 1.26
def first executed ins A2006-42 amdt 3.41
def fit-out costs reloc from s 4 A2000-34 s 5
def foreign resident reloc from s 4 A2000-34 s 5
def franchise om A2014-12 s 18
def franchise arrangement om A2014-12 s 18
def franchisee reloc from s 4 A2000-34 s 5
om A2014-12 s 18
def franchisor reloc from s 4 A2000-34 s 5
def FS (BTGR) Act ins A2008-28 amdt 3.83
om A2019-7 amdt 1.12
def FS (TB) Act ins A2006-42 amdt 3.41
om A2008-28 amdt 3.83
def FS (TR) Act ins A2019-7 amdt 1.13
def general insurance reloc from s 4 A2000-34 s 5
am A2002-20 s 4
def general insurer ins A2006-19 s 13
def goods ins A2006-42 amdt 3.41
def hire of goods reloc from s 4 A2000-34 s 5
sub A2006-42 amdt 3.42
def hire-purchase agreement reloc from s 4 A2000-34 s 5
def hiring charges reloc from s 4 A2000-34 s 5
sub A2006-42 amdt 3.43
def home buyer concession scheme ins A2007-29 s 12
sub A2019-46 s 17
def hospital reloc from s 4 A2000-34 s 5
def impressed stamp reloc from s 4 A2000-34 s 5
om A2006-37 s 15
def instrument reloc from s 4 A2000-34 s 5
def insurance reloc from s 4 A2000-34 s 5
def insurance intermediary reloc from s 4 A2000-34 s 5
sub A2006-42 amdt 3.44
def insurer reloc from s 4 A2000-34 s 5
sub A2006-19 s 14
def intellectual property reloc from s 4 A2000-34 s 5
def interest reloc from s 4 A2000-34 s 5
sub A2006-42 amdt 3.45; A2008-31 amdt 1.27
def interest, in relation to a land-rich corporation reloc from s 4
om A2008-31 amdt 1.27
def international trade insurance reloc from s 4 A2000-34
s 5
def international transport reloc from s 4 A2000-34 s 5
def interposed trust ins A2009-15 s 10
sub A2023-47 s 22
def land reloc from s 4 A2000-34 s 5
sub A2023-47 s 23
def landholder ins A2008-31 amdt 1.28
sub A2023-6 s 40
def landholding ins A2006-42 amdt 3.46
def land used for primary production reloc from s 4
def land use entitlement reloc from s 4 A2000-34 s 5
def lease reloc from s 4 A2000-34 s 5
sub A2006-45 s 42
def lease instrument ins A2006-42 amdt 3.46
def lessee ins A2006-42 amdt 3.46
sub A2006-45 s 43
def lessor ins A2006-42 amdt 3.46
sub A2006-45 s 43
def licensed vehicle dealer ins A2006-42 amdt 3.46
sub A2007-21 s 7
def life reloc from s 4 A2000-34 s 5
def life company reloc from s 4 A2000-34 s 5
sub A2006-42 amdt 3.47
def life insurance reloc from s 4 A2000-34 s 5
sub A2006-19 s 15
def life insurance rider ins A2006-19 s 16
def listed company ins A2023-6 s 41
def listed trust ins A2008-31 s 14
sub A2023-6 s 42
def long-term lease ins A2006-45 s 44
sub A2007-38 s 11
om A2014-12 s 18
def majority interest ins A2006-42 amdt 3.48
om A2008-31 amdt 1.29
def majority shareholder reloc from s 4 A2000-34 s 5
def managed investment scheme am A2001-40 s 15
def marriage ins A2002-14 s 15
sub A2013-39 amdt 2.25 (A2013-39 never effective (see
Commonwealth v Australian Capital Territory [2013]
HCA 55))
def market rent ins A2014-12 s 19
def marketable securities ins A2001-34 s 23
def market value reloc from s 4 A2000-34 s 5
def matrimonial property ins A2002-14 s 15
def mortgage reloc from s 4 A2000-34 s 5
def motor vehicle am A1999-79 sch 3
sub A2010-19 s 5
def motor vehicle transfer application ins A2017-1
amdt 1.95
def new motor vehicle sub A1999-79 sch 3
def non-commercial Commonwealth authority reloc from
s 4 A2000-34 s 5
def paid ins A2006-42 amdt 3.48
def partner ins A2004-2 amdt 1.21
am A2006-22 amdt 1.57 (A2006-22 rep before
def partnership interest am A2001-55 amdt 1.5
sub A2006-13 s 16
def party ins A2002-14 s 16
def person ins A2006-42 amdt 3.48
def personal relationship ins A2006-22 amdt 1.56 (A2006-22
def person with a disability ins A2006-19 s 17
def pooled superannuation trust reloc from s 4 A2000-34 s 5
def premium ins A2006-19 s 18
sub A2014-12 s 20; A2017-11 s 8
def primary production ins A2014-12 s 21
def private company ins A2001-34 s 23
sub A2008-31 s 15; A2023-6 s 43
def private corporation reloc from s 4 A2000-34 s 5
om A2008-31 amdt 1.30
def private unit trust scheme sub A2008-31 s 15
am A2012-35 s 17
def property transferred ins A2006-42 amdt 3.48
def public unit trust scheme am A2000-34 s 5
am A2001-40 ss 16-18
sub A2008-31 s 15
am A2012-35 s 18
def receiving body ins A2006-42 amdt 3.48
def recognised stock exchange ins A2008-31 s 16
om A2016-47 s 13
def registered ins A2008-31 s 31
om A2012-35 s 19
def registered insurer reloc from s 4 A2000-34 s 5
om A2017-11 s 9
def registered scheme ins A2000-46 s 6
sub A2001-40 s 19
def related body corporate sub A2001-40 s 20
om A2023-6 s 44
def related person am A2001-40 s 21
am A200-4-2 amdt 1.22
om A2023-6 s 44
def relationship property ins A2002-14 s 17
am A2006-22 amdt 1.57 (A2006-22 rep before
def relevant acquisition ins A2006-42 amdt 3.48
sub A2008-31 amdt 1.32
def relevant period ins A2008-31 s 33
def rent reserved ins A2014-12 s 21
def replica reloc from s 4 A2000-34 s 5
def residential lease ins A2007-29 s 12
sub A2013-19 amdt 3.109
def responsible entity sub A2001-40 s 22
sub A2008-31 amdt 1.34; A2012-35 s 20
def right reloc from s 4 A2000-34 s 5
def rights alteration ins A2006-42 amdt 3.48
def scheme reloc from s 4 A2000-34 s 5
sub A2015-49 s 14
def shares reloc from s 4 A2000-34 s 5
def significant interest ins A2008-31 s 35
def solicitor reloc from s 4 A2000-34 s 5
om A2006-42 amdt 3.49
def special disability trust ins A2021-10 amdt 1.6
def special hiring agreement reloc from s 4 A2000-34 s 5
def spouse reloc from s 4 A2000-34 s 5
om A2004-2 amdt 1.23
def spouse party ins A2017-1 amdt 1.95
def stamped ins A2006-37 s 16
om A2017-1 amdt 1.96
def stock exchange ins A2000-34 s 23
am A2001-44 amdt 1.1258
om A2008-31 amdt 1.36
def subsidiary reloc from s 4 A2000-34 s 5
sub A2006-42 amdt 3.50
om A2008-31 amdt 1.37
def Taxation Administration Act reloc from s 4 A2000-34 s 5
def tax avoidance scheme reloc from s 4 A2000-34 s 5
sub A2015-49 s 14
def tenement reloc from s 4 A2000-34 s 5
om A2006-45 s 45
def territory company sub A2001-40 s 23
om A2013-19 amdt 3.110
def third-party insurance ins A2006-19 s 18
om A2017-11 s 9
def time ins A2006-42 amdt 3.51
def trading stock reloc from s 4 A2000-34 s 5
sub A2006-42 amdt 3.52
def transaction ins A2017-1 amdt 1.97
def transfer sub A2001-55 s 38; A2006-42 amdt 3.53
am A2006-45 s 46; pars renum R22 LA
sub A2008-31 amdt 1.38
(b) exp 30 June 2010 (s 75A)
def transferee ins A2006-42 amdt 3.54
def trustee am A2000-34 s 5
am A2023-6 s 45
def unascertainable ins A2006-42 amdt 3.54
om A2014-44 amdt 3.15
def unencumbered value reloc from s 4 A2000-34 s 5
def unit reloc from s 4 A2000-34 s 5
def unit trust scheme reloc to from s 4 A2000-34 s 5
def value of the lease ins A2001-55 s 39
def variation reloc from s 4 A2000-34 s 5
def Vehicle Registration Act ins A1999-79 sch 3
sub A2001-44 amdt 1.1259
def voluntary transfer ins A2006-42 amdt 3.54
def voting share ins A2006-42 amdt 3.54
def wholesale unit trust scheme ins A2008-31 s 16
om A2012-35 s 21
def widely held trust ins A2008-31 s 16
sub A2012-35 s 22
Some earlier republications were not numbered. The number in column 1 refers to
the publication order.
Since 12 September 2001 every authorised republication has been published in
electronic pdf format on the ACT legislation register. A selection of authorised
republications have also been published in printed format. These republications are
marked with an asterisk (*) in column 1. Electronic and printed versions of an
authorised republication are identical.
for
R0A
1 Mar 1999–
27 Feb 2000
– new Act and
R0B
1 Mar 2000–
A2000-5 amendments by
A1999-79,
SL2000-15,
A2000-5 and
A2000-46 and
R0C
6 July 2000–
27 Sept 2000
A2000-34 amendments by
A2000-30 and
A2000-34 and
R0D
28 Sept 2000–
20 Dec 2000
A2000-46 amendments by
A2000-46 and
for
17 Apr 2001
12 Sept 2001–
4 Oct 2001
A2001-55 amendments by
A2000-80,
A2001-22,
A2001-40,
A2001-44 and
A2001-55 and
17 Apr 2002
5 Oct 2001–
1 Mar 2002
A2001-55 amendments by
A2001-17 and
R3 (RI)
2 Mar 2002–
31 Mar 2002
A2001-55 commenced expiry
and includes
R4 (RI)
1 Apr 2002–
16 Apr 2002
A2001-55 commenced expiry
and includes
R5 (RI)
17 Apr 2002–
A2002-6 amendments by
for
R6 (RI)
24 May 2002–
A2002-14 amendments by
A2002-14
R7 (RI)
1 July 2002–
3 Mar 2003
A2002-20 amendments by
A2002-20
R8 (RI)
4 Mar 2003–
A2003-1 amendments by
A2003-1
R9 (RI)
1 July 2003–
8 Oct 2003
A2003-29 amendments by
A2003-29
R10 (RI)
9 Oct 2003–
21 Dec 2003
A2003-41 amendments by
A2003-41
R10A
22 Dec 2003–
21 Mar 2004
A2003-41 expiry of
provisions (ch 13)
22 Mar 2004
22 Mar 2004–
8 Apr 2004
A2004-2 amendments by
A2004-2
9 Apr 2004
9 Apr 2004–
31 Aug 2004
A2004-15 amendments by
A2004-15
1 Sept 2004
1 Sept 2004–
A2004-15 amendments by
A2004-13
2 June 2005–
A2005-20 amendments by
A2005-20
for
1 July 2005–
23 Nov 2005
A2005-29 amendments by
A2005-29
24 Nov 2005
24 Nov 2005–
A2005-54 amendments by
A2005-54
18 May 2006–
A2006-19 amendments by
A2006-19
1 July 2006–
30 Aug 2006
A2006-19 amendments by
A2006-13
31 Aug 2006
31 Aug 2006–
26 Sept 2006
A2006-32 amendments by
A2006-32
27 Sept 2006
27 Sept 2006–
15 Nov 2006
A2006-37 amendments by
A2006-37
16 Nov 2006
16 Nov 2006–
28 Nov 2006
A2006-42 amendments by
A2006-42
R22*
29 Nov 2006
29 Nov 2006–
11 Apr 2007
A2006-45 amendments by
A2006-45
12 Apr 2007
12 Apr 2007–
A2007-3 amendments by
A2007-3
20 June 2007–
A2007-21 amendments by
A2007-21
1 July 2007–
2 Oct 2007
A2007-21 commenced expiry
3 Oct 2007
3 Oct 2007–
4 Dec 2007
A2007-29 amendments by
A2007-29
5 Dec 2007
5 Dec 2007–
30 Mar 2008
A2007-38 amendments by
A2007-38
31 Mar 2008
31 Mar 2008–
A2007-38 amendments by
A2007-25
19 May 2008–
A2008-14 amendments by
A2008-14
30 June 2008–
A2008-17 amendments by
A2008-17
for
1 July 2008–
25 Aug 2008
A2008-17 amendments by
A2008-17 and
26 Aug 2008
26 Aug 2008–
31 Aug 2008
A2008-31 amendments by
A2008-28
1 Sept 2008
1 Sept 2008–
2 Sept 2008
A2008-31 amendments by
A2008-31
3 Sept 2008
3 Sept 2008–
11 Sept 2008
A2008-34 amendments by
A2008-34
12 Sept 2008
12 Sept 2008–
1 Feb 2009
SL2008-38 modifications by
SL2008-38
2 Feb 2009
2 Feb 2009–
4 Mar 2009
SL2008-38 amendments by
A2008-37
5 Mar 2009
5 Mar 2009–
A2009-4 amendments by
A2009-4
1 July 2009–
A2009-16 amendments by
A2009-15 and
5 July 2009–
21 Sept 2009
A2009-16 amendments by
A2009-16
22 Sept 2009
22 Sept 2009–
24 Nov 2009
A2009-20 amendments by
A2009-20
25 Nov 2009
25 Nov 2009–
16 Dec 2009
A2009-45 amendments by
A2009-45
17 Dec 2009
17 Dec 2009–
15 Mar 2010
A2009-49 amendments by
A2009-49
16 Mar 2010
16 Mar 2010–
A2009-49 amendments by
A2009-45
3 June 2010–
A2010-18 amendments by
A2010-18
1 July 2010–
A2010-19 amendments by
A2010-19 and
for
7 July 2010–
1 Sept 2010
A2010-20 amendments by
A2010-20
2 Sept 2010
2 Sept 2010–
28 Feb 2011
A2010-20 commenced expiry
1 Mar 2011
1 Mar 2011–
A2011-3 amendments by
A2011-3
2 July 2011–
A2011-3 expiry of
provisions (ch 14)
18 May 2012–
A2012-19 amendments by
A2012-19
5 June 2012–
A2012-21 amendments by
A2012-21
19 June 2012–
A2012-36 amendments by
A2012-36
1 July 2012–
10 Sept 2012
A2012-36 amendments by
A2012-35 and
expiry of
provisions (pt 15.1)
11 Sept 2012
11 Sept 2012–
A2012-40 amendments by
A2012-40
14 June 2013–
A2013-19 amendments by
A2013-19
R56*
1 July 2013–
31 Aug 2013
A2013-19 expiry of
provisions (ch 16)
1 Sept 2013
1 Sept 2013–
6 Nov 2013
A2013-35 retrospective
A2013-35
7 Nov 2013
never effective A2013-39 (never
effective)
A2013-39
for
R58 (RI)
7 Nov 2013
7 Nov 2013–
28 Apr 2014
A2013-39 (never
effective)
reissued because
of High Court
decision in relation
to A2013-39
29 Apr 2014
29 Apr 2014–
A2014-12 amendments by
A2014-12
1 July 2014–
A2014-12 expiry of
provisions (pt 15.2)
2 July 2014–
18 Nov 2014
A2014-12 expiry of
provisions (ch 18)
19 Nov 2014
19 Nov 2014–
A2014-44 amendments by
A2014-44
10 June 2015–
A2015-15 amendments by
A2015-15
1 July 2015–
24 Nov 2015
A2015-19 amendments by
A2015-19 and
expiry of
provisions (pt 15.3)
25 Nov 2015
25 Nov 2015–
26 Apr 2016
A2015-49 amendments by
A2015-48 and
A2015-49
27 Apr 2016
27 Apr 2016–
31 Aug 2016
A2016-18 amendments by
A2016-18
1 Sept 2016
1 Sept 2016–
A2016-47 amendments by
A2016-47
1 July 2017–
17 Sept 2017
A2017-11 amendments by
A2017-11
18 Sept 2017
18 Sept 2017–
28 Feb 2018
A2017-11 amendments by
A2017-1
for
1 March 2018–
A2018-2 amendments by
A2018-2
28 March 2019–
15 Dec 2019
A2019-7 amendments by
A2019-7
16 Dec 2019
16 Dec 2019–
A2019-46 amendments by
A2019-46
20 May 2021–
A2021-10 amendments by
A2021-10
23 June 2021–
18 Sept 2022
A2021-12 amendments by
A2021-12
19 Sept 2022
19 Sept 2022–
30 Sept 2023
A2021-12 expiry of
provisions (ch 19)
1 Oct 2022
1 Oct 2022–
26 Nov 2023
A2023-6 amendments by
A2023-6
27 Nov 2023
27 Nov 2023–
A2023-36 amendments by
A2023-36
1 July 2024–
15 Dec 2025
A2023-47 amendments by
A2023-47
Note Republication 6 was published in printed format. It has been
replaced with republication 6 (RI).
Expired transitional or validating provisions 6
6 Expired transitional or validating provisions
This Act may be affected by transitional or validating provisions that have expired.
The expiry does not affect any continuing operation of the provisions (see
Legislation Act 2001, s 88 (1)).
Expired provisions are removed from the republished law when the expiry takes
effect and are listed in the amendment history using the abbreviation ‘exp’ followed
by the date of the expiry.
To find the expired provisions see the version of this Act before the expiry took
effect. The ACT legislation register has point-in-time versions of this Act.