27An instrument of discharge or partial discharge of a mortgage or charge.

27 An instrument of discharge or partial discharge of a mortgage or charge. 27A An agreement for the distribution of an intestate estate, or part of an intestate estate, approved by the Supreme Court under section 111 of the Succession Act 2023. 28 A conveyance (other than a conveyance operating as a voluntary disposition inter vivos) for effectuating the appointment of a new trustee or the retirement of a trustee. 29 A conveyance of a kind for which no specific charge, or basis for charging duty, is fixed by this Schedule. 30 A deed or transfer of a kind for which no specific charge, or basis for charging duty, is fixed by this Schedule. 31 A conveyance of a carbon right created under an Act of the Commonwealth. 32 A conveyance of a renewable energy certificate under the Renewable Energy (Electricity) Act 2000 of the Commonwealth. 33 A conveyance or transfer of property to a body established wholly for charitable or religious purposes, or to a person who acquires the property in the person's capacity as trustee for a body established wholly for charitable or religious purposes, where the Commissioner is satisfied that the property will not be used (wholly or predominantly) for commercial or business purposes (including on the basis that this exemption will not apply even if any revenue, income or other benefit arising from the use of the property for commercial or business purposes will be applied towards the charitable or religious purposes of the body). Schedule 3—Concessional duty on purchases of off‑the‑plan apartments—Area B Legislative history Notes • This version is comprised of the following: Schedules  • Amendments of this version that are uncommenced are not incorporated into the text. • Please 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. • Earlier versions of this Act (historical versions) are listed at the end of the legislative history. • For 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. Principal Act and amendments New entries appear in bold. Year No Title Assent Commencement Stamp Duties Act 1923 21.11.1923 21.11.1923 Stamp Duties Act 1927 21.12.1927 24.12.1927 (Gazette 22.12.1927 p1609) Stamp Duties Amendment Act 1928 17.10.1928 17.10.1928 Lottery and Gaming Act Amendment Act 1928 1.11.1928 1.11.1928 Statute Law Revision Act 1935 19.12.1935 19.12.1935 Stamp Duties Act Amendment Act 1936 19.11.1936 19.11.1936 Stamp Duties Act Amendment Act 1937 19.11.1937 19.11.1937 Stamp Duties Act Amendment Act 1938 25.8.1938 25.8.1938 except s 4(1)—16.1.1939: s 4 Stamp Duties Act Amendment Act 1941 27.11.1941 27.11.1941 Stamp Duties Act Amendment Act 1942 12.11.1942 12.11.1942 Stamp Duties Act Amendment Act 1944 14.12.1944 14.12.1944 Stamp Duties Act Amendment Act 1945 as amended by 41/1947 3.1.1946 3.1.1946 except s 3—3.9.1939: s 4(1) Stamp Duties Act Amendment Act 1947 11.12.1947 11.12.1947 Stamp Duties Act Amendment Act 1950 2.11.1950 2.11.1950 Stamp Duties Act Amendment Act 1952 2.10.1952 2.10.1952 Statute Law Revision Act 1952 4.12.1952 4.12.1952 Stamp Duties Act Amendment Act (No. 2) 1952 8.1.1953 8.1.1953 except ss 4—6—22.1.1953 (Gazette 22.1.1953 p72) Stamp Duties Act Amendment Act 1953 10.12.1953 10.12.1953 Stamp Duties Act Amendment Act 1954 2.12.1954 2.12.1954 Stamp Duties Act Amendment Act 1956 11.10.1956 11.10.1956 except s 6—10.9.1956: s 6(3) Stamp Duties Act Amendment Act 1959 17.12.1959 1.2.1960 (Gazette 7.1.1960 p1) Stamp Duties Act Amendment Act 1960 19.5.1960 1.2.1960: s 3(2) Banks Statutory Obligations Amendment Act 1962 as amended by 77/1973 1.11.1962 1.11.1962 Statutes Amendment (Stamp Duties and Motor Vehicles) Act 1964 9.10.1964 9.10.1964: s 2(1) except ss 3—8, 9(b)—(l)—19.10.1964 (Gazette 15.10.1964 p1203) Stamp Duties Act Amendment Act 1965 as amended by 59/1966 23.12.1965 23.12.1965 except ss 5, 7, 8, 10—13, 15((a), (c)—(k), 17 &18— 14.2.1966: s 3 Lottery and Gaming Act Amendment Act (No. 2) 1966 13.10.1966 8.12.1966: s 3A Stamp Duties Act Amendment Act 1966 10.11.1966 21.11.1966 (Gazette 19.11.1966 p1882) except s 9(1)—14.2.1966: s 9(2) Marketable Securities Transfer Act 1967 6.4.1967 1.7.1967 (Gazette 25.5.1967 p1657) Stamp Duties Act Amendment Act 1967 19.10.1967 19.10.1967 Stamp Duties Act Amendment Act (No. 2) 1968 5.12.1968 1.1.1969 (Gazette 5.12.1968 p2429) Stamp Duties Act Amendment Act 1968 as amended by 42/1974 12.12.1968 1.2.1969 (Gazette 12.12.1968 p2558) Stamp Duties Act Amendment Act (No. 3) 1968 19.12.1968 1.2.1969 (Gazette 19.12.1968 p2670) Stamp Duties Act Amendment Act 1970 3.12.1970 3.12.1970 Stamp Duties Act Amendment Act 1971 as amended by 103/1971 4.11.1971 1.12.1971 (Gazette 11.11.1971 p1928) except s 13(3)—1.1.1972 (Gazette 3.12.1971 p2298) Stamp Duties Act Amendment Act (No. 2) 1971 18.11.1971 1.1.1972 (Gazette 23.12.1971 p2627) Stamp Duties Act Amendment Act 1971 Amending Act 1971 3.11.1971 30.11.1971: s 1(1) Statute Law Revision Act 1973 6.12.1973 6.12.1973 Statute Law Revision Act 1974 11.4.1974 11.4.1974 Stamp Duties Act Amendment Act 1974 2.12.1974 16.12.1974 except s 7—2.1.1975 (Gazette 2.12.1974 p3555) Stamp Duties Act Amendment Act 1975 4.9.1975 18.9.1975 (Gazette 18.9.1975 p1574) Statutes Amendment (Gift Duty and Stamp Duties) Act 1975 16.10.1975 14.7.1975: s 2 Statutes Amendment (Gift Duty and Stamp Duties) Act 1976 28.10.1976 14.7.1976: s 2 Stamp Duties Act Amendment Act 1976 16.12.1976 except s 2—16.6.1977 (Gazette 16.6.1977 p1708) Racing Act 1976 Sch 2—1.1.1977 (Gazette 16.12.1976 p2252) Stamp Duties Act Amendment Act 1977 Stamp Duties Act Amendment Act 1978 30.3.1978: s 2 except ss 3—5 & 9—impliedly repealed by 10/2011, s 5—the provisions amended were subsequently deleted and except s 6—uncommenced Stamp Duties Act Amendment Act (No. 2) 1978 30.11.1978 18.1.1979 (Gazette 18.1.1979 p97) Stamp Duties Act Amendment Act 1979 15.11.1979 1.11.1979: s 2 Stamp Duties Act Amendment Act 1980 18.12.1980 6.11.1980: s 2 Stamp Duties Act Amendment Act 1981 30.10.1981 2.11.1981 (Gazette 30.10.1981 p1423) Stamp Duties Act Amendment Act 1982 11.3.1982 22.3.1982 (Gazette 18.3.1982 p857) Stamp Duties Act Amendment Act (No. 2) 1982 8.4.1982 24.12.1981: s 2 except s 4—19.8.1982 (Gazette 19.8.1982 p512) Stamp Duties Act Amendment Act (No. 3) 1982 23.12.1982 (Gazette 23.12.1982 p1935) (139) Gazette 8.7.1982 p95 — 8.7.1982 Stamp Duties Act Amendment Act 1983 29.9.1983 1.1.1984 (Gazette 24.11.1983 p1515) Stamp Duties Act Amendment Act (No. 2) 1983 1.12.1983 1.1.1984: s 2 Statute Law Revision Act 1984 24.5.1984 Sch 6—1.11.1984 (Gazette 1.11.1984 p1398) Stamp Duties Act Amendment Act 1985 22.8.1985 5.8.1985: s 2 Stamp Duties Act Amendment Act 1986 Stamp Duties Act Amendment Act (No. 2) 1986 11.12.1986 18.12.1986 except ss 16(a), (b), (c), (d) & 18(h), (i)—1.2.1987 (Gazette 18.12.1986 p1877) Statutes Amendment (Taxation) Act 1987 Stamp Duties Act Amendment Act 1988 14.4.1988 7.12.1987 except s 3—14.6.1988: s 2 Stamp Duties Act Amendment Act 1989 16.3.1989 1.2.1988: s 2 Stamp Duties Act Amendment Act (No. 2) 1989 14.9.1989 21.9.1989 (Gazette 21.9.1989 p915) except ss 3 & 7—9.8.1989 and except ss 4 & 5—1.10.1989: s 2 Stamp Duties Act Amendment Act (No. 3) 1989 29.10.1989 28.3.1990 (Gazette 15.3.1990 p729) Stamp Duties Act Amendment Act 1990 Stamp Duties Act Amendment Act (No. 2) 1990 Stamp Duties Act Amendment Act (No. 3) 1990 3.5.1990 24.5.1990 (Gazette 17.5.1990 p1359) Stamp Duties Act Amendment Act (No. 4) 1990 8.11.1990 1.7.1990 except s 5(2)—1.1.1991: s 2 Stamp Duties (Concessional Duty and Exemptions) Amendment Act 1991 Motor Vehicles (Historic Vehicles and Disabled Persons' Parking) Amendment Act 1991 28.11.1991 3.2.1992 (Gazette 23.1.1992 p200) Stamp Duties (Assessments and Forms) Amendment Act 1991 12.12.1991 (Gazette 12.12.1991 p1746) Stamp Duties (Rates) Amendment Act 1992 31.8.1992 1.9.1992: s 2 Statutes Amendment (Expiation of Offences) Act 1992 19.11.1992 1.3.1993 (Gazette 18.2.1993 p600) Stamp Duties (Penalties, Reassessments and Securities) Amendment Act 1992 10.12.1992 14.12.1992 (Gazette 10.12.1992 p1754) Stamp Duties (Securities Clearing House) Amendment Act 1994 12.5.1994 1.9.1994 (Gazette 18.8.1994 p490) Stamp Duties (Concessions) Amendment Act 1994 30.5.1994 except ss 5, 6 & 10—1.6.1994: s 2 Criminal Law Consolidation (Felonies and Misdemeanours) Amendment Act 1994 27.10.1994 1.1.1995 (Gazette 8.12.1994 p1942) Motor Vehicles (Conditional Registration) Amendment Act 1994 2.3.1995 (Gazette 2.3.1995 p734) Stamp Duties (Miscellaneous) Amendment Act 1994 Stamp Duties (Marketable Securities) Amendment Act 1995 13.7.1995 1.7.1995: s 2 Stamp Duties (Miscellaneous) Amendment Act 1995 2.11.1995 23.11.1995 (Gazette 23.11.1995 p1412) Motor Vehicles (Heavy Vehicles Registration Charges) Amendment Act 1995 1.7.1996 (Gazette 30.5.1996 p2637) Stamp Duties (Valuations—Objections and Appeals) Amendment Act 1995 Stamp Duties (Miscellaneous) Amendment Act 1996 24.4.1996 (Gazette 24.4.1996 p2068) Motor Vehicles (Miscellaneous No. 2) Amendment Act 1996 2.5.1996 s 43—1.7.1996 (Gazette 30.5.1996 p2637, erratum Gazette 6.6.1996 p2874) Statutes Amendment (Community Titles) Act 1996 9.5.1996 s 40—4.11.1996 (Gazette 31.10.1996 p1460) Statutes Amendment (Taxation Administration) Act 1996 5.12.1996 Pt 6 (ss 77—133)—1.7.1997 (Gazette 19.12.1996 p1924) Stamp Duties (Miscellaneous) Amendment Act 1997 27.3.1997 7.1.1997 except s 4—1.2.1997: s 2 Stamp Duties (Rates of Duty) Amendment Act 1997 Stamp Duties (Miscellaneous No. 2) Amendment Act 1997 24.12.1997 1.1.1998: s 2 Stamp Duties (Miscellaneous) Amendment Act 1998 23.7.1998 1.6.1998 except ss 3(c) & 4(3)—27.7.1998 and except ss 3(b) & 4(2)—1.9.1998: s 2 Stamp Duties (Share Buy-backs) Amendment Act 1998 Stamp Duties (Miscellaneous) Amendment Act 1999 Stamp Duties (Conveyance Rates) Amendment Act 1999 Statutes Amendment (Financial Institutions) Act 1999 Pt 4 (ss 16—23)—1.12.1998: s 2 Offshore Minerals Act 2000 4.5.2000 4.5.2002 (s 7(5) Acts Interpretation Act 1915) National Tax Reform (State Provisions) Act 2000 Stamp Duties (Land Rich Entities and Redemption) Amendment Act 2000 14.12.2000 (Gazette 14.12.2000 p3520) TAB (Disposal) Act 2000 21.12.2000 Sch 4 (cl 3)—14.12.2001 (Gazette 6.12.2001 p5267) Statutes Amendment (Corporations) Act 2001 14.6.2001 Pt 30 (ss 105—117)—15.7.2001 being the day on which the Corporations Act 2001 of the Commonwealth came into operation: Commonwealth of Australia Gazette No. S 285, 13.7.2001 (Gazette 21.6.2001 p2270) Statutes Amendment (Taxation Measures) Act 2001 Pt 4 (ss 10—13)—26.7.2001 except s 14—1.1.2002: s 2 Victims of Crime Act 2001 15.11.2001 Sch 2 (cl 6)—1.1.2003 (Gazette 19.12.2002 p4736) Stamp Duties (Rental Business and Conveyance Rates) Amendment Act 2002 5.9.2002 except ss 5 & 6—1.1.2003: s 2 Statutes Amendment (Corporations—Financial Services Reform) Act 2002 Pt 11 (ss 26—46)—1.8.2003 (Gazette 10.7.2003 p2913) Statutes Amendment (Stamp Duties and Other Measures) Act 2002 Pt 6 (ss 15—27)—28.11.2002: s 2(1) Stamp Duties (Gaming Machine Surcharge) Amendment Act 2002 28.11.2002 (Gazette 28.11.2002 p4293) Stamp Duties (Rental and Mortgage Duty) Amendment Act 2003 24.7.2003 1.10.2003: s 2 Statute Law Revision Act 2003 23.10.2003 Sch 1—24.11.2003 (Gazette 13.11.2003 p4048) Statutes Amendment (Budget 2004) Act 2004 Pt 4 (ss 9—12)—1.7.2004: s 2(1) Stamp Duties (Miscellaneous) Amendment Act 2004 s 10(8)—4.11.2004: s 2(2); remainder of Act—24.2.2005 (Gazette 24.2.2005 p534) Statutes Amendment (Budget 2005) Act 2005 as amended by 24/2009 30.6.2005 Pt 3 (ss 8—12)—at midnight on 30.6.2005; Pt 4 (ss 13—15)—1.7.2006; Pt 5 (ss 16 & 17)—1.7.2007; Pt 6 (ss 18—20)—1.7.2008; Pt 7 (ss 21 & 22) was deleted by 24/2009 without coming into operation Stamp Duties (Land Rich Entities) Amendment Act 2006 23.11.2006 22.9.2006: s 2 Statutes Amendment (Domestic Partners) Act 2006 14.12.2006 Pt 82 (ss 199—205)—1.6.2007 (Gazette 26.4.2007 p1352) Statutes Amendment (Justice Portfolio) Act 2006 14.12.2006 Pt 27 (s 59)—18.1.2007 (Gazette 18.1.2007 p234) Stamp Duties (Trusts) Amendment Act 2008 Statutes Amendment (Budget 2008) Act 2008 31.7.2008 Pt 3 (s 5)—5.6.2008: s 2(2) & Sch 1—31.7.2008: s 2(4) Statutes Amendment and Repeal (Taxation Administration) Act 2008 23.10.2008 Pt 5 (ss 30—44)—1.1.2009 (Gazette 11.12.2008 p5475) Stamp Duties (Tax Reform) Amendment Act 2009 4.6.2009 except s 13—1.7.2009: s 2 Statutes Amendment (National Industrial Relations System) Act 2009 26.11.2009 Pt 14 (s 42)—1.1.2010 (Gazette 17.12.2009 p6351) Statutes Amendment (Public Sector Consequential Amendments) Act 2009 10.12.2009 Pt 145 (s 333)—1.2.2010 (Gazette 28.1.2010 p320) Credit (Transitional Arrangements) Act 2010 24.6.2010 Sch 1 (cl 6)—1.7.2010 (Gazette 1.7.2010 p3337) Stamp Duties (Insurance) Amendment Act 2011 14.4.2011 1.5.2011 (Gazette 21.4.2011 p1120) Statutes Amendment (Land Holding Entities and Tax Avoidance Schemes) Act 2011 21.7.2011 Pt 2 (ss 4—8)—1.7.2011: s 2 Statutes Amendment (De Facto Relationships) Act 2011 21.7.2011 Pt 4 (s 6)—1.7.2010: s 2(2) Workers Rehabilitation and Compensation (Employer Payments) Amendment Act 2011 8.12.2011 Sch 2 (cl 4)—1.7.2012 (Gazette 29.3.2012 p1294) Statutes Amendment and Repeal (Budget 2012) Act 2012 6.12.2012 Pt 12 (s 35)—31.5.2012: s 2(3); s 36—1.7.2012: s 2(2) Motor Vehicle Accidents (Lifetime Support Scheme) Act 2013 23.5.2013 Sch 2 (cl 20)—1.7.2013 (Gazette 20.6.2013 p2629) Motor Vehicles (Periodic Payments) Amendment Act 2013 19.9.2013 Sch 1 (cl 1)—21.11.2013 (Gazette 21.11.2013 p4277) Stamp Duties (Off-the-plan Apartments) Amendment Act 2015 26.3.2015 28.10.2013: s 2 Statutes Amendment and Repeal (Budget 2015) Act 2015 Pt 7—1.7.2011 immediately after 26/2011; Pts 8 & 9—18.6.2015; Pt 10—26.11.2015; Pt 11—1.7.2016; Pt 12—1.7.2018: s 2 Real Property (Electronic Conveyancing) Amendment Act 2016 16.6.2016 Sch 1 (cl 3)—4.7.2016 (Gazette 30.6.2016 p2761) Statutes Amendment (Budget 2016) Act 2016 Pt 11 (s 94)—20.6.2016: s 2(4); ss 92, 93 & 96—108—1.7.2016: s 2(5); ss 91 & 95—8.12.2016: s 2(1) Statutes Amendment and Repeal (Simplify) Act 2017 Pt 35 (ss 126—140)—15.3.2017: s 2(1) Stamp Duties (Foreign Ownership Surcharge) Amendment Act 2017 Statutes Amendment and Repeal (Budget Measures) Act 2018 Pt 17 (ss 134 & 135)—1.1.2018: s 2(7); Pt 16 (ss 132 & 133)—22.11.2018: s 2(1); Pt 18 (ss 136 to 138)—1.7.2019 (Gazette 9.5.2019 p1251) Statutes Amendment (Legalisation of Same Sex Marriage Consequential Amendments) Act 2019 19.12.2019 Pt 18 (s 38)—1.5.2020 (Gazette 30.4.2020 p838) Succession Act 2023 25.10.2023 Sch 2 (cll 9 & 10)—1.1.2025 (Gazette 27.6.2024 p1894) Statutes Amendment (Budget Measures) Act 2023 7.12.2023 Pt 5 (ss 7 & 8)—15.6.2023: s 2(3) Statutes Amendment (Budget Measures) Act 2025 Pt 6 (s 11(1) & (3) to (6))—6.6.2024: s 2(2); s 11(2), (7) & (8)—13.2.2025: s 2(1) Help to Buy (Commonwealth Powers) Act 2025 Sch 1 (cl 4)—4.12.2025: s 2 Provisions amended since 3 February 1976 • Legislative history prior to 3 February 1976 appears in marginal notes and footnotes included in the consolidation of this Act contained in Volume 10 of The Public General Acts of South Australia 1837-1975 at page 369. • Certain textual alterations were made to this Act by the Commissioner of Statute Revision when preparing the reprint of the Act that incorporated all amendments in force as at 1 November 1984. A Schedule of these alterations was laid before Parliament on 13 November 1984. New entries appear in bold. Entries that relate to provisions that have been deleted appear in italics. Provision How varied Commencement Long title Pt 1 Pt 1 Div 1 heading inserted by 80/2000 s 3 Pt 1 Div 2 heading inserted by 80/2000 s 4 s 2 deleted in pursuance of the Acts Republication Act 1967 s 3 s 2 s 2(1) s 4 redesignated as s 2 by 82/1996 s 77(2) s 2 redesignated as s 2(1) by 80/2000 s 5(g) adhesive stamp inserted by 8/1986 s 2(a) deleted by 38/2008 s 30(1) approved form inserted by 35/2002 s 15 assessment inserted by 82/1996 s 77(1)(a) Australian market licensee inserted by 34/2002 s 26(a) deleted by 38/2008 s 30(2) authorised officer inserted by 100/1986 s 3(a) deleted by 82/1996 s 77(1)(a) beneficial interest inserted by 80/2000 s 5(a) business of primary production inserted by 31/1994 s 3 Commissioner substituted by 82/1996 s 77(1)(b) CUFS inserted by 18/1996 s 3(a) deleted by 38/2008 s 30(3) die substituted by 8/1986 s 2(b) discretionary trust inserted by 36/1990 s 3(a) domestic partner inserted by 43/2006 s 199(1) duty substituted by 88/1992 s 3(a) substituted by 82/1996 s 77(1)(c) financial product inserted by 34/2002 s 26(b) (d) and (e) deleted by 38/2008 s 30(4) fixed interest security inserted by 111/1980 s 3(a) deleted by 81/1985 s 3 foreign person inserted by 55/2017 s 3(1) foreign trust inserted by 55/2017 s 3(1) GST inserted by 21/2000 s 22(a) GST law inserted by 21/2000 s 22(a) impressed stamp inserted by 8/1986 s 2(c) intellectual property deleted by 7/2017 s 126(1) interest jurisdiction marketable security amended by 111/1980 s 3(b) amended by 88/1992 s 3(b) amended by 18/1996 s 3(b) amended by 23/2001 s 105(a) deleted by 34/2002 s 26(c) money potential beneficial interest property (a) deleted by 7/2017 s 126(2) quoted inserted by 26/2011 s 4 recognised financial market inserted by 34/2002 s 26(d) amended by 7/2017 s 126(3) recognised stock exchange deleted by 34/2002 s 26(d) records inserted by 100/1986 s 3(b) rent inserted by 21/2000 s 22(b) right in respect of a marketable security deleted by 34/2002 s 26(e) right in respect of a financial product inserted by 34/2002 s 26(e) sale inserted by 80/2000 s 5(d) savings bank deleted by 41/1999 s 16 inserted by 80/2000 s 5(d) substituted by 43/2006 s 199(2) stamp substituted by 8/1986 s 2(d) amended by 38/2008 s 30(5) stamp duty certificate inserted by 35/2018 s 136(1) stamp duty identification number inserted by 29/2016 Sch 1 cl 3(1) stamped substituted by 8/1986 s 2(d) amended by 38/2008 s 30(6) State inserted by 80/2000 s 5(f) stock amended by 23/2001 s 105(b) transfer inserted by 80/2000 s 5(e) unit inserted by 36/1990 s 3(b) unit trust scheme inserted by 36/1990 s 3(b) wholly foreign owned corporation inserted by 55/2017 s 3(2) wholly foreign owned trust inserted by 55/2017 s 3(2) s 2(2) and (3) inserted by 80/2000 s 5(g) s 2(4)—(11) inserted by 41/2015 s 25 s 2(12) inserted by 29/2016 Sch 1 cl 3(2) s 2(13) inserted by 29/2016 Sch 1 cl 3(2) substituted by 35/2018 s 136(2) s 2(13a) inserted by 35/2018 s 136(2) s 2(14) and (15) inserted by 55/2017 s 3(3) s 3 inserted by 82/1996 s 78 Pt 1 Div 3 inserted by 80/2000 s 6 s 3C before deletion by 7/2017 s 3C(4) amended by 23/2001 s 106 s 3C deleted by 7/2017 s 127 Pt 1 Div 4 inserted by 35/2018 s 137 Pt 2 heading inserted by 82/1996 s 78 s 4 inserted by 82/1996 s 78 s 5 s 5A inserted by 111/1980 s 4 s 5AB inserted by 81/1985 s 4 substituted by 52/1989 s 3 s 5 s 5B inserted by 111/1980 s 4 s 5B amended by 50/1984 s 3(1) (Sch 6) s 5B redesignated as s 5 by 82/1996 s 79 deleted by 80/2000 s 7 s 6 substituted by 100/1986 s 4 substituted by 82/1996 s 80 s 6(2) deleted by 38/2008 s 31 s 6AA inserted by 100/1986 s 4 s 6A inserted by 8/1986 s 3 amended by 2/1987 s 6(a) s 6B inserted by 2/1987 s 6(b) s 7 s 7(3) substituted by 82/1997 s 3 amended by 41/1999 s 17 deleted by 24/2009 s 4 s 7(4) deleted by 82/1997 s 3 heading preceding s 9 s 9 s 10 amended by 88/1992 s 4 s 11 s 11(3) deleted by 38/2008 s 32 s 12 before deletion by 38/2008 s 12(3) substituted by 88/1992 s 5 s 12 deleted by 38/2008 s 33 s 14 s 14(1) s 14 redesignated as s 14(1) by 41/2015 s 26(2) (b) deleted by 41/2015 s 26(1) s 14(2) and (3) inserted by 41/2015 s 26(2) s 15 deleted by 82/1996 s 82 s 15A substituted by 21/2000 s 23 s 16 amended by 24/2009 s 5 s 17 deleted by 111/1980 s 5 inserted by 4/1990 s 2 s 19 substituted by 88/1992 s 6 deleted by 82/1996 s 83 s 19A inserted by 111/1980 s 6 s 19A(1) amended by 88/1992 s 7 amended by 82/1996 s 84 s 20 s 20(1) substituted by 111/1980 s 7(a) s 20(1aa) inserted by 88/1992 s 8(a) deleted by 82/1996 s 85(a) s 20(1a) inserted by 111/1980 s 7(a) amended by 88/1992 s 8(b), (c) deleted by 82/1996 s 85(a) s 20(2) amended by 111/1980 s 7(b) amended by 88/1992 s 8(d) s 20(3) substituted by 88/1992 s 8(e) s 20(4) amended by 88/1992 s 8(f) amended by 82/1996 s 85(b) s 20(5) substituted by 38/2008 s 34 s 20(6) and (7) s 20(8) deleted by 82/1996 s 85(c) s 21 s 21(1) redesignated as s 21 in pursuance of the Acts Republication Act 1967 s 21(2)—(4) s 22 s 23 s 23(1) substituted by 100/1986 s 5(a) s 23(1a) and (1b) inserted by 100/1986 s 5(a) deleted by 82/1996 s 86(a) s 23(2) amended by 100/1986 s 5(b) s 23(3) amended by 100/1986 s 5(c) s 23(4) amended by 82/1996 s 86(b) s 23(5) substituted by 88/1992 s 9 s 23A inserted by 88/1992 s 10 s 24 amended by 21/1988 s 4 amended by 88/1992 s 11 amended by 83/1995 s 2 s 25 deleted by 100/1986 s 6 s 26 s 27A s 27B amended by 14/1994 s 3 s 27C s 27D amended by 88/1992 s 12 s 27E Pt 3 s 28 and heading deleted by 81/1985 s 5 Pt 3 Div 1 heading preceding s 29 deleted and Div 1 heading inserted by 44/2003 s 3(1) (Sch 1) s 29 deleted by 38/2008 s 35 s 31 s 31(1) amended by 34/2002 s 27 amended by 41/2015 s 27(1) (b) deleted by 7/2017 s 128(1) amended by 7/2017 s 128(2) s 31(1a)—(1c) inserted by 41/2015 s 27(2) s 31(2) substituted by 41/2015 s 27(2) s 31(3) and (4) s 31A amended by 31/1994 s 4 deleted by 41/2015 s 28 Pt 3 Div 2 before deletion by 7/2017 may be repealed by proclamation: s 31N heading preceding s 31B amended by 50/1984 s 3(1) (Sch 6) heading preceding s 31B deleted and Div 2 heading inserted by 44/2003 s 3(1) (Sch 1) s 31B s 31B(1) amended by 50/1984 s 3(1) (Sch 6) s 31B(1) redesignated as s 31B in pursuance of the Acts Republication Act 1967 bailee bailment plant bailor bank contractual bailment substituted by 15/2002 s 3(a) corresponding law inserted by 31/1994 s 5 dutiable rental business inserted by 31/2003 s 4(1) amended by 28/2005 s 18 equipment financing arrangement inserted by 31/2003 s 4(1) credit arrangement credit business discount transaction dutiable rental business amended by 24/2009 s 6 goods amended by 88/1992 s 13(b) guarantee guarantor hire-purchase agreement inserted by 15/2002 s 3(b) interest loan amended by 101/1976 s 2(1)(a) 16.6.1977 prescribed rate substituted by 95/1982 s 3(a) principal rate of interest registered credit union substituted by 101/1976 s 2(1)(b) 16.6.1977 registered person deleted by 31/2003 s 4(2) registered inserted by 31/2003 s 4(2) related corporation amended by 88/1992 s 13(c) substituted by 23/2001 s 107 rental business substituted by 88/1992 s 13(d) s 31B(1a) substituted by 95/1982 s 3(b) s 31B(2)—(10) s 31C substituted by 89/1983 s 3 inserted by 15/2002 s 4 substituted by 31/2003 s 5 s 31D amended by 89/1983 s 4 amended by 88/1992 s 14 amended by 82/1996 s 89 substituted by 31/2003 s 5 s 31E s 31E(1) amended by 35/2002 s 16(a) s 31E(2) substituted by 89/1983 s 5 amended by 35/2002 s 16(b) s 31F amended by 101/1976 s 3 amended by 89/1983 s 6 amended by 81/1985 s 6 amended by 100/1986 s 8 amended by 52/1989 s 4 1.10.1989 amended by 74/1991 s 3 amended by 88/1992 s 15 amended by 82/1996 s 90 amended by 21/2000 s 24 amended by 15/2002 s 5 amended by 35/2002 s 17 substituted by 31/2003 s 6 s 31F(1) amended by 28/2005 s 16(1), (2) amended by 28/2005 s 19(1), (2) s 31G amended by 74/1991 s 4 deleted by 88/1992 s 16 s 31H amended by 82/1996 s 91 s 31I s 31I(1) (d) and (e) deleted by 50/1984 s 3(1) (Sch 6) (f) deleted by 81/1985 s 7(a) amended by 74/1991 s 5 amended by 31/1994 s 6(a) amended by 82/1996 s 92(a)—(c) amended by 15/2002 s 6(a) amended by 31/2003 s 7(1) (h) deleted by 31/2003 s 7(2) s 31I(1a) inserted by 31/1994 s 6(b) amended by 31/2003 s 7(3) s 31I(1b) inserted by 31/1994 s 6(b) (a) deleted by 31/2003 s 6(4) s 31I(1c) s 31I(1a) inserted by 81/1985 s 7(b) s 31I(1a) amended by 52/1989 s 5 1.10.1989 s 31I(1a) redesignated as s 31I(1c) by 31/1994 s 6(b) amended by 82/1996 s 92(d) amended by 15/2002 s 6(b) amended by 31/2003 s 7(5) s 31I(2) deleted by 82/1996 s 92(e) s 31J deleted by 82/1996 s 93 s 31K s 31K(3) amended by 82/1996 s 94 s 31L deleted by 70/1981 s 3 inserted by 15/1982 s 3 22.3.1982 s 31L(1) amended by 100/1986 s 9(1)(a) amended by 82/1996 s 95 s 31L(3) inserted by 100/1986 s 9(1)(b) s 31L(4) and (5) heading preceding s 31M s 31M inserted by 100/1986 s 10 substituted by 74/1991 s 6 amended by 88/1992 s 17 deleted by 82/1996 s 96 inserted by 31/2003 s 8 s 31MA inserted by 89/1983 s 7 s 31N amended by 89/1983 s 8 amended by 100/1986 s 10 amended by 74/1991 s 7 amended by 88/1992 s 18 amended by 82/1996 s 97 deleted by 31/2003 s 9 s 31N inserted by 24/2009 s 7 s 31O s 31P deleted by 70/1981 s 4 inserted by 15/1982 s 4 22.3.1982 ss 31Q—31T Pt 3 Div 2 deleted by 7/2017 s 129 Pt 3 Div 3 before substitution by 10/2011 heading preceding s 32 deleted and Div 3 heading inserted by 44/2003 s 3(1) (Sch 1) s 32 redesignated as s 32(1) by 27/1978 s 3(b) assurance or insurance business amended by 27/1978 s 3(a) general insurance business inserted by 47/1990 s 3 life insurance policy inserted by 47/1990 s 3 policy premium inserted by 74/1991 s 8 substituted by 21/2000 s 25 s 32(2) inserted by 27/1978 s 3(b) s 33 before substitution by 47/1990 s 33(1) amended by 27/1978 s 4 s 33 s 34 s 34 s 34(3) amended by 82/1996 s 98(a) s 34(4) deleted by 82/1996 s 98(b) s 34A deleted by 47/1990 s 4 s 35 amended by 111/1980 s 8 s 35(1) amended by 82/1996 s 99 s 36 s 36(4) deleted by 82/1996 s 100 s 36A inserted by 82/1996 s 101 s 37 deleted by 100/1986 s 11 amended by 82/1996 s 102 s 38 deleted by 100/1986 s 11 s 39 1.1.1997 s 40 s 41 amended by 74/1991 s 9 amended by 88/1992 s 19 s 42 s 42AA s 42AA(1) amended by 35/2002 s 18 s 42AA(4) substituted by 88/1992 s 20 substituted by 82/1996 s 104 s 42AA(4a) and (4b) inserted by 88/1992 s 20 deleted by 82/1996 s 104 s 42AA(5) deleted by 27/1978 s 5 s 42AB inserted by 8/1986 s 4 s 42AB(3) amended by 82/1996 s 105 Pt 3 Div 3 substituted by 10/2011 s 4 s 32 s 32(1) multi-peril crop insurance inserted by 35/2018 s 134 1.1.2018 s 36 amended by 35/2018 s 135 1.1.2018 s 39 s 39(4) amended by 48/2011 Sch 2 cl 4 Pt 3 Div 4 heading preceding s 42A deleted and Div 4 heading inserted by 44/2003 s 3(1) (Sch 1) s 42A s 42A(1) s 42A redesignated as s 42A(1) by 41/2004 s 4 applicant substituted by 100/1986 s 12(a) commercial motor vehicle inserted by 64/1989 s 3(a) dealer substituted by 100/1986 s 12(b) list price inserted by 100/1986 s 12(b) substituted by 21/2000 s 26(a) market value inserted by 100/1986 s 12(b) substituted by 21/2000 s 26(b) new motor vehicle inserted by 100/1986 s 12(c) optional equipment inserted by 100/1986 s 12(c) primary producer inserted by 64/1989 s 3(b) second-hand motor vehicle inserted by 100/1986 s 12(d) s 42A(2) inserted by 41/2004 s 4 heading preceding s 42AB inserted by 27/1978 s 6 s 42AB inserted by 27/1978 s 6 s 42B s 42B(1) substituted by 100/1986 s 13(a) amended by 21/2000 s 27 s 42B(1aa) inserted by 100/1986 s 13(a) deleted by 41/2004 s 5(2) s 42B(1a)—see s 42B(1d) s 42B(1a) s 42B(1b) inserted by 28/1977 s 2(b) substituted by 33/1990 s 2(a) deleted by 83/1994 s 2(b) s 42B(1b) s 42B(1c) inserted by 33/1990 s 2(a) deleted by 83/1994 s 2(b) s 42B(1c) s 42B(1d) s 42B(1a) amended by 28/1977 s 2(a) s 42B(1a) amended by 83/1994 s 2(a) s 42B(1a) redesignated as s 42B(1d) by 41/2004 s 5(1) s 42B(2) amended by 28/1977 s 2(c) amended by 83/1994 s 2(c) amended by 41/2004 s 5(3) s 42B(2a) amended by 41/2004 s 5(4) s 42B(2b) inserted by 41/2004 s 5(5) s 42B(3a) deleted by 94/2000 Sch 4 cl 3 14.12.2001 s 42B(4)—(6) substituted by 100/1986 s 13(b) substituted by 82/1996 s 106 s 42B(6a) and (6b) deleted by 82/1996 s 106 inserted by 74/1991 s 10 substituted by 88/1992 s 21 s 42B(7) amended by 83/1994 s 2(d) deleted by 100/1986 s 13(b) inserted by 33/1990 s 2(b) s 42B(8) s 42BA inserted by 72/1995 s 3 s 42C deleted by 33/1990 s 3 inserted by 74/1991 s 11 amended by 88/1992 s 22 amended by 72/1995 s 4 substituted by 82/1996 s 107 s 42CA inserted by 41/2004 s 6 s 42D amended by 100/1986 s 14 amended by 33/1990 s 4 substituted by 82/1996 s 107 s 42E amended by 33/1990 s 5 amended by 82/1996 s 108 ss 43—45A and heading deleted by 111/1980 s 9 Pt 3 Div 5 before deletion by 24/2009 heading preceding s 43 inserted by 82/1997 s 4 heading preceding s 43 deleted and Div 5 heading inserted by 44/2003 s 3(1) (Sch 1) s 43 inserted by 82/1997 s 4 bank deleted by 41/1999 s 18(a) cheque amended by 41/1999 s 18(b) Cheques and Payment Orders Act 1986 deleted by 41/1999 s 18(c) financial institution inserted by 41/1999 s 18(c) unstamped cheque amended by 41/1999 s 18(d) s 44 inserted by 82/1997 s 4 s 44(1) amended by 41/1999 s 19(a), (b) s 44(2) and (3) amended by 41/1999 s 19(c) s 44(4) amended by 41/1999 s 19(d) s 44(5) amended by 41/1999 s 19(e) s 45 s 45(1) s 45 inserted by 82/1997 s 4 s 45 amended by 41/1999 s 20 s 45 amended and redesignated as s 45(1) by 21/2004 s 9(1), (2) s 45(2)—(4) inserted by 21/2004 s 9(2) heading preceding s 46 s 46 amended by 19/1991 s 2 substituted by 82/1997 s 4 amended by 41/1999 s 21 s 46A inserted by 89/1983 s 9 amended by 19/1991 s 3 s 47 s 47A ss 47B—47D deleted by 70/1981 s 5 s 48 amended by 70/1981 s 6 s 48A amended by 101/1976 s 4 amended by 70/1981 s 7 amended by 95/1982 s 4 amended by 19/1991 s 4 amended by 82/1996 s 109 s 49 amended by 88/1992 s 23 s 50 s 51 amended by 88/1992 s 24 s 52 s 53 and heading deleted by 81/1985 s 8 ss 54—59A and heading Heading preceding s 59B inserted by 27/1978 s 7 1.1.1995 s 59B inserted by 27/1978 s 7 amended by 52/1989 s 6 amended by 88/1992 s 25 deleted by 83/1994 s 3 Pt 3 Div 5 deleted by 24/2009 s 8 Pt 3 Div 6 heading heading preceding s 60 deleted and Div 6 heading inserted by 44/2003 s 3(1) (Sch 1) s 60 s 60(1) s 60 redesignated as s 60(1) by 41/2015 s 41 conveyance amended by 38/1996 s 40 4.11.1996 amended by 80/2000 s 8 s 60(2) inserted by 41/2015 s 41 s 60A substituted by 95/1982 s 5 s 60A(1) amended by 36/1990 s 4 substituted by 41/2015 s 42 s 60A(4) s 60A(4a) and (4b) inserted by 20/1997 s 3(a) s 60A(6) amended by 23/2001 s 108(a)—(c) amended by 43/2006 s 200 s 60A(7) s 60A(8) majority shareholder substituted by 23/2001 s 108(d) deleted by 80/2000 s 9 s 60A(9) inserted by 41/2015 s 29 s 60AB inserted by 66/2025 Sch 1 cl 4 s 60B s 60B(1) amended by 35/2002 s 19 s 60B(2) deleted by 38/2008 s 36 s 60C inserted by 80/2000 s 10 s 61 amended by 95/1982 s 6 s 62 before substitution by 41/2015 inserted by 80/2000 s 11 s 62(2) and (3) substituted by 27/2001 s 10 s 62 substituted by 41/2015 s 30 s 63 deleted by 95/1982 s 7 s 65 amended by 95/1982 s 8 amended by 41/2015 s 43 s 66 s 66(1) amended by 95/1982 s 9(a) s 66(1) redesignated as s 66 in pursuance of the Acts Republication Act 1967 s 66(2) and (3) substituted by 28/1977 s 3 deleted by 95/1982 s 9(b) s 66(4) deleted by 95/1982 s 9(b) s 66A deleted by 33/1990 s 6 s 66AB amended by 101/1976 s 5 amended by 111/1980 s 10 amended by 70/1981 s 8 deleted by 33/1990 s 6 s 66B amended by 28/1977 s 4 deleted by 95/1982 s 10 s 67 deleted by 95/1982 s 10 inserted by 33/1990 s 6 s 67(2) amended by 34/2002 s 28 amended by 41/2015 s 31(1) amended by 57/2016 s 91 (b) and (c) deleted by 7/2017 s 130 s 67(5) deleted by 82/1996 s 110 inserted by 41/2015 s 31(2) s 67(6) deleted by 82/1996 s 110 s 67(8) deleted by 27/2001 s 11 s 68 s 68(1) amended by 95/1982 s 11(a) deleted by 33/1990 s 7 s 68(2) amended by 95/1982 s 11(b) deleted by 33/1990 s 7 s 68(3) amended by 95/1982 s 11(c) s 68(4) amended by 95/1982 s 11(d) s 68(5) amended by 95/1982 s 11(e) s 69 deleted by 33/1990 s 8 s 70 s 71 s 71(2) substituted by 82/1996 s 111 deleted by 35/2002 s 20 s 71(3) substituted by 111/1980 s 11 amended by 80/2000 s 12(a) amended by 41/2015 s 51(1) s 71(4) substituted by 111/1980 s 11 amended by 80/2000 s 12(b) amended by 34/2002 s 29(a) amended by 7/2017 s 131(1) s 71(4a) inserted by 36/1990 s 5(a) amended by 88/1992 s 26(a) substituted by 18/1996 s 4 amended by 23/2001 s 109(a) amended by 23/2008 s 3(1) s 71(4b) inserted by 23/2008 s 3(2) s 71(5) amended by 95/1982 s 12(a) amended by 21/1988 s 5 (a) deleted by 80/2000 s 12(c) amended by 80/2000 s 12(d)—(f) amended by 34/2002 s 29(b) amended by 23/2008 s 3(3) amended by 41/2015 s 44(1) (j) deleted by 57/2016 s 92 (c) deleted by 7/2017 s 131(2) (ia) deleted by 41/2015 s 51(3) s 71(6) amended by 54/1976 s 7 14.7.1976 amended by 80/2000 s 12(g) s 71(7) substituted by 23/2008 s 3(4) s 71(7a) inserted by 26/2011 s 5(1) s 71(8) amended by 95/1982 s 12(b) s 71(9) and (10) s 71(11) amended by 36/1990 s 5(b) amended by 34/2002 s 29(c) amended by 38/2008 s 37 deleted by 7/2017 s 131(3) s 71(11a) inserted by 36/1990 s 5(c) deleted by 7/2017 s 131(3) s 71(12) and (13) s 71(14) amended by 42/1992 s 3 amended by 24/2009 s 9 s 71(14a) inserted by 41/2015 s 51(4) s 71(15) discretionary trust family group amended by 41/2015 s 44(2) potential beneficial interest deleted by 80/2000 s 12(h) primary custodian inserted by 23/2008 s 3(5) public company amended by 88/1992 s 26(b) amended by 23/2001 s 109(b) registered managed investment scheme responsible entity self managed superannuation fund inserted by 26/2011 s 5(2) superannuation fund transfer deleted by 80/2000 s 12(h) unit unit trust inserted by 23/2008 s 3(7) unit trust scheme s 71AA inserted by 80/2000 s 13 s 71A amended by 111/1980 s 12 s 71B before deletion by 41/2015 s 71B(1) s 71B amended and redesignated as s 71B(1) by 95/1982 s 13 s 71B(2) deleted by 82/1996 s 112 inserted by 28/2005 s 13 s 71B(3) deleted by 82/1996 s 112 s 71B(4) and (5) s 71B deleted by 41/2015 s 32 s 71C before deletion by 7/2017 inserted by 66/1979 s 4 s 71C(1) amended by 81/1985 s 9(a), (b) amended by 8/1989 s 3(a), (b) amended by 52/1989 s 7(a) amended by 42/1992 s 4(a) amended by 20/1997 s 4(a) s 71C(1a) inserted by 8/1989 s 3(c) s 71C(1b) inserted by 35/2002 s 21(a) s 71C(2) amended by 95/1982 s 14 amended by 81/1985 s 9(c)—(e) substituted by 52/1989 s 7(b) amended by 42/1992 s 4(b) amended by 20/1997 s 4(b)—(d) amended by 35/2002 s 21(b) amended by 21/2004 s 10(1) s 71C(2a)—see s 71C(4) s 71C(2b)—see s 71C(5) s 71C(3)—see s 71C(6) s71C(4)—see s 71C(7) s 71C(3) inserted by 21/2004 s 10(2) s 71C(3a) inserted by 24/2009 s 10 s 71C(4) s 71C (2a) inserted by 81/1985 s 9(f) s 71C(2a) substituted by 35/2002 s 21(c) s 71C(2a) redesignated as s 71C(4) by 21/2004 s 10(3) s 71C(5) s 71C(2b) inserted by 52/1989 s 7(c) s 71C(2b) deleted by 14/1994 s 4 s 71C(2b) inserted by 35/2002 s 21(d) s 71C(2b) redesignated as s 71C(5) by 21/2004 s 10(3) s 71C(6) s 71C(3) redesignated as s 71C(6) by 21/2004 s 10(3) genuine farm inserted by 35/2002 s 21(e) Housing Trust home inserted by 8/1989 s 3(d) prescribed amount inserted by 20/1997 s 4(e) prescribed maximum inserted by 20/1997 s 4(e) relevant component inserted by 35/2002 s 21(f) relevant contract inserted by 42/1992 s 4(c) s 71C(7) s 71C(4) substituted by 52/1989 s 7(d) s 71C(4) redesignated as s 71C(7) by 21/2004 s 10(3) s 71C(8) inserted by 34/2008 s 5 5.6.2008 s 71C deleted by 7/2017 s 132 s 71CAA inserted by 41/2015 s 33 s 71CA before substitution by 41/2004 inserted by 30/1982 s 3 24.12.1981 s 71CA(2) and (3) substituted by 83/1994 s 4 s 71CA substituted by 41/2004 s 7 s 71CA(1) de facto relationship inserted by 27/2011 s 6(1) Family Law order amended by 27/2011 s 6(2) financial agreement substituted by 27/2011 s 6(3) s 71CA(2) amended by 27/2011 s 6(4)—(6) s 71CA(3) substituted by 27/2011 s 6(7) s 71CB inserted by 21/1988 s 6 substituted by 83/1994 s 5 s 71CB(1) before substitution by 43/2006 spouses amended by 80/2000 s 14 s 71CB(1) substituted by 43/2006 s 201(1) s 71CB(2) substituted by 41/2004 s 8 amended by 43/2006 s 201(2)—(4) s 71CB(2a) inserted by 30/2023 Sch 2 cl 9(1) s 71CB(3) amended by 43/2006 s 201(5), (6) s 71CB(4) amended by 43/2006 s 201(7) amended by 30/2023 Sch 2 cl 9(2) s 71CB(6) amended by 30/2023 Sch 2 cl 9(3) s 71CBA inserted by 41/2004 s 9 s 71CBA(1) certificated cohabitation agreement deleted by 43/2006 s 202(1) certified domestic partnership agreement cohabitation agreement deleted by 43/2006 s 202(1) domestic partner domestic relationship property adjustment order amended by 43/2006 s 202(2) s 71CBA(2) amended by 43/2006 s 202(3)—(9) s 71CBA(3) amended by 43/2006 s 202(10) s 71CBA(5) amended by 43/2006 s 202(11) s 71CC inserted by 31/1994 s 7 s 71CC(1) amended by 18/1996 s 5(a)—(c) amended by 11/1999 s 2(a) amended by 35/2002 s 22(a) amended by 43/2006 s 203(1) amended by 57/2016 s 93(1) substituted by 35/2018 s 132(1) s 71CC(1aaa) inserted by 35/2018 s 132(1) s 71CC(1aa) inserted by 41/2015 s 45(1) s 71CC(1a) inserted by 11/1999 s 2(b) deleted by 57/2016 s 93(2) s 71CC(1b) inserted by 35/2002 s 22(b) s 71CC(3) amended by 41/2015 s 45(2) s 71CC(5) family company inserted by 35/2018 s 132(2) natural person inserted by 18/1996 s 5(d) person inserted by 18/1996 s 5(d) relative amended by 11/1999 s 2(c) amended by 43/2006 s 203(2) self managed superannuation fund inserted by 41/2015 s 45(3) deleted by 80/2000 s 15 s 71CD inserted by 42/1997 s 2 s 71D inserted by 111/1980 s 13 s 71D(1) substituted by 19/1991 s 5(a) amended by 24/2009 s 11(1) amended by 41/2015 s 34(1) s 71D(2) substituted by 19/1991 s 5(a) s 71D(2a) inserted by 19/1991 s 5(a) s 71D(3) exploration tenement amended by 11/2000 Sch 2 4.5.2002 amended by 24/2009 s 11(2) amended by 41/2015 s 34(2) prescribed tenement inserted by 41/2015 s 34(3) retention tenement inserted by 41/2015 s 34(3) s 71D(4) substituted by 19/1991 s 5(b) amended by 41/2015 s 34(4) s 71D(5) and (6) inserted by 19/1991 s 5(b) s 71DA inserted by 83/1994 s 6 s 71DA(1a) and (1b) inserted by 42/1997 s 3(a) s 71DA(5) complying superannuation fund amended by 42/1997 s 3(b) pooled superannuation trust inserted by 42/1997 s 3(c) the SIS Act inserted by 42/1997 s 3(c) s 71DA(6) substituted by 42/1997 s 3(d) s 71DB inserted by 54/2012 s 35 31.5.2012 s 71DB(2) amended by 2/2015 s 4(1) s 71DB(3) amended by 57/2016 s 94(1) s 71DB(4) amended by 41/2015 s 46 s 71DB(6) amended by 2/2015 s 4(2) substituted by 57/2016 s 94(2) s 71DB(7) Area A inserted by 2/2015 s 4(3) Area B inserted by 2/2015 s 4(3) prescribed date inserted by 2/2015 s 4(4) amended by 57/2016 s 94(3) qualifying apartment substituted by 2/2015 s 4(4) substituted by 57/2016 s 94(4) qualifying off-the-plan contract amended by 2/2015 s 4(5) amended by 57/2016 s 94(5) s 71DC inserted by 41/2015 s 50 s 71DC s 71DC(4) amended by 57/2016 s 95(1) s 71DC(5) amended by 57/2016 s 95(2) s 71DD inserted by 42/2023 s 7 s 71DD(2) substituted by 4/2025 s 11(1) s 71DD(3) amended by 4/2025 s 11(3), (4) amended by 4/2025 s 11(2) s 71DD(7) amended by 4/2025 s 11(5) s 71DD(9) substituted by 4/2025 s 11(6) s 71DD(9a) inserted by 4/2025 s 11(6) s 71DD(11a) inserted by 4/2025 s 11(7) s 71DD(13) relevant day inserted by 4/2025 s 11(8) s 71DE inserted by 42/2023 s 7 Pt 3 Div 7 before deletion by 7/2017 heading preceding s 71EA inserted by 39/2002 s 3 heading preceding s 71EA deleted and Div 7 heading inserted by 44/2003 s 3(1) (Sch 1) s 71EA inserted by 39/2002 s 3 s 71EA(1) this Division deleted by 44/2003 s 3(1) (Sch 1) family group amended by 41/2015 s 47 ss 71EB—71EJ inserted by 39/2002 s 3 Pt 3 Div 7 deleted by 7/2017 s 133 Pt 3 Div 8 heading preceding s 71E inserted by 21/1988 s 7 heading preceding s 71E deleted and Div 8 heading inserted by 44/2003 s 3(1) (Sch 1) s 71E inserted by 21/1988 s 7 s 71E(1) amended by 18/1996 s 6(a), (b) (a) (ii) deleted by 41/2015 s 35(1) s 71E(1a) inserted by 18/1996 s 6(c) deleted by 41/2015 s 35(2) s 71E(2) amended by 88/1992 s 27 (d) deleted by 80/2000 s 16 amended by 23/2001 s 110 s 71E(4a) inserted by 74/1991 s 12 s 71E(6) amended by 82/1996 s 113 s 71E(10) deleted by 33/1990 s 9 s 71F inserted by 35/2002 s 23 Pt 3 Div 9 before deletion by 24/2009 heading preceding s 72 deleted and Div 9 heading inserted by 44/2003 s 3(1) (Sch 1) heading preceding s 75 deleted by 81/1985 s 10 s 75 deleted by 81/1985 s 10 inserted by 72/1995 s 5 s 75A inserted by 21/2004 s 11 heading preceding s 75AA s 75AA Pt 3 Div 9 deleted by 24/2009 s 12 inserted by 55/2017 s 4 Pt 3 Div 10 before deletion by 7/2017 may be repealed by proclamation: s 82A heading preceding s 76 deleted and Div 10 heading inserted by 44/2003 s 3(1) (Sch 1) s 76 home inserted by 31/2003 s 10(1) deleted by 28/2005 s 8 home mortgage inserted by 31/2003 s 10(1) deleted by 28/2005 s 8 liability inserted by 88/1992 s 28 mortgage substituted by 88/1992 s 28 amended by 31/2003 s 10(2) amended by 3/2010 Sch 1 cl 6 s 76A inserted by 8/1986 s 5 deleted by 88/1992 s 29 s 79 substituted by 88/1992 s 30 s 79(2) amended by 31/2003 s 11 amended by 28/2005 s 9 s 79(6) and (7) deleted by 24/2009 s 13 1.7.2009 s 80 amended by 95/1982 s 15 s 81 s 81(1) s 81 redesignated as s 81(1) by 18/1996 s 7 s 81(2) inserted by 18/1996 s 7 s 81A before deletion by 38/2008 inserted by 101/1976 s 6 s 81A(1) and (2) amended by 31/2003 s 12 s 81A deletion by 28/2005 s 21 implied repealed by 38/2008 deleted by 38/2008 s 38 s 81B inserted by 111/1980 s 14 substituted by 88/1992 s 31 s 81C inserted by 95/1982 s 16 s 81C(6) amended by 23/2001 s 111 s 81D before deletion by 28/2005 inserted by 31/1994 s 8 s 81D(1) amended by 82/1997 s 5(a) s 81D(4) subsidiary amended by 23/2001 s 112(a) public company amended by 23/2001 s 112(b) s 81D(5) amended by 82/1997 s 5(b) s 81D(6) deleted by 82/1997 s 5(c) s 81D deleted by 28/2005 s 10 s 81E inserted by 82/1997 s 6 deleted by 28/2005 s 10 heading preceding s 82 s 82 inserted by 21/1988 s 8 s 82(1) substituted by 28/2005 s 14 s 82(2) amended by 42/1992 s 5 substituted by 28/2005 s 14 s 82A inserted by 24/2009 s 14 s 83 inserted by 21/2004 s 12 deleted by 28/2005 s 11 ss 84—84J ss 85—90 and heading Pt 3 Div 10 deleted by 7/2017 s 134 Pt 3 Div 11 inserted by 15/2013 Sch 2 cl 20 1.7.2013 Pt 3A before substitution by 38/2008 heading substituted by 14/1994 s 5 amended by 34/2002 s 30 Pt 3A Div 1 heading inserted by 14/1994 s 5 s 90A amended by 14/1994 s 6(a) Australian CS facility licensee inserted by 34/2002 s 31(a) broker amended by 52/1989 s 8(a) amended by 14/1994 s 6(b) substituted by 11/1999 s 3 substituted by 34/2002 s 31(a) CS facility CSF identifier CSF participant CSF transaction error transaction substituted by 34/2002 s 31(c) exempt transaction inserted by 21/2000 s 28(a) substituted by 27/2001 s 12 substituted by 34/2002 s 31(c) financial market inserted by 34/2002 s 31(c) foreign company amended by 23/2001 s 113(a) identification code substituted by 34/2002 s 31(d) odd lot inserted by 70/1981 s 9 odd lot specialist inserted by 70/1981 s 9 amended by 52/1989 s 8(b) operating rules proper CSF transaction proper SCH transfer quoted financial product quoted marketable security inserted by 21/2000 s 28(b) recognised stock exchange inserted by 21/2000 s 28(b) deleted by 80/2000 s 17 registered CS facility licensee registered market licensee relevant company amended by 23/2001 s 113(b) relevant CSF participant inserted by 34/2002 s 31(f) relevant SCH participant SCH SCH business rules SCH participant SCH-regulated transfer South Australian registered company substituted by 23/2001 s 113(c) transfer document substituted by 34/2002 s 31(g) transfer identifier deleted by 34/2002 s 31(g) transfer value substituted by 34/2002 s 31(g) s 90AB inserted by 71/1998 s 2 s 90AC inserted by 21/2000 s 28(c) Pt 3A Div 2 heading inserted by 14/1994 s 7 s 90B s 90B(1) s 90B amended by 50/1984 s 3(1) (Sch 6) s 90B amended by 14/1994 s 8 s 90B amended and redesignated as s 90B(1) by 49/1995 s 3 amended by 34/2002 s 32(a)—(d) s 90B(2) inserted by 49/1995 s 3(b) amended by 34/2002 s 32(a) s 90B(3) inserted by 49/1995 s 3(b) amended by 34/2002 s 32(a), (b) s 90C s 90C(1) amended by 14/1994 s 9(a) amended by 49/1995 s 4(a), (b) (a) and (b) deleted by 49/1995 s 4(c) amended by 34/2002 s 33(a) s 90C(2) deleted by 49/1995 s 4(d) s 90C(3) amended by 70/1981 s 10 amended by 49/1995 s 4(e) amended by 34/2002 s 33(a), (b) s 90C(4) amended by 34/2002 s 33(a) s 90C(5) amended by 49/1995 s 4(f) s 90C(6) substituted by 14/1994 s 9(b) amended by 49/1995 s 4(g) substituted by 82/1996 s 114 s 90C(7) amended by 49/1995 s 4(h) deleted by 82/1996 s 114 s 90C(8) amended by 71/1992 s 3(1) (Sch 6) amended by 14/1994 s 9(c), (d) amended by 49/1995 s 4(i) deleted by 82/1996 s 114 s 90C(9) deleted by 100/1986 s 15 s 90D s 90D(a1) inserted by 49/1995 s 5(a) s 90D(1) amended by 49/1995 s 5(b) amended by 35/2002 s 24(a) s 90D(2) amended by 49/1995 s 5(c) amended by 35/2002 s 24(b) s 90D(3) substituted by 88/1992 s 32 substituted by 14/1994 s 10(a) amended by 49/1995 s 5(d) substituted by 82/1996 s 115 s 90D(4) substituted by 88/1992 s 32 amended by 49/1995 s 5(e) s 90D(5) s 90D(6) amended by 14/1994 s 10(b) s 90D(7) and (8) s 90E s 90E(1) amended by 14/1994 s 11 amended by 49/1995 s 6(a) amended by 34/2002 s 34(a) s 90E(2) substituted by 88/1992 s 33 amended by 49/1995 s 6(b) amended by 82/1996 s 116 s 90E(3) amended by 36/1990 s 6 substituted by 34/2002 s 34(b) s 90F amended by 49/1995 s 7 amended by 34/2002 s 35 s 90G inserted by 8/1986 s 6 s 90G(1) broker amended by 52/1989 s 9(c) financial product marketable security amended by 23/2001 s 114 marketable security renamed financial product by 34/2002 s 36(a) jobber deleted by 52/1989 s 9(a) marketable security—see financial product market maker inserted by 52/1989 s 9(a) relevant transaction amended by 34/2002 s 36(a) the U.K. Stock Exchange deleted by 52/1989 s 9(b) the U.K. and Ireland Stock Exchange inserted by 52/1989 s 9(b) s 90G(3) amended by 34/2002 s 36(a) s 90G(5) substituted by 88/1992 s 34 substituted by 82/1996 s 117(a) s 90G(5a) and (5b) inserted by 88/1992 s 34 deleted by 82/1996 s 117(a) s 90G(6) amended by 100/1986 s 16(a), (b) amended by 52/1989 s 9(c)—(f) amended by 49/1995 s 8 amended by 34/2002 s 36(b)—(d) s 90G(7) amended by 100/1986 s 16(c), (d) amended by 52/1989 s 9(c), (g) amended by 34/2002 s 36(b) s 90G(8) substituted by 100/1986 s 16(e) deleted by 82/1996 s 117(b) Pt 3A Div 3 inserted by 14/1994 s 12 amended by 83/1994 s 7 amended by 18/1996 s 8 amended by 82/1996 ss 118, 119 substituted by 34/2002 s 37 Pt 3A Div 4 inserted by 14/1994 s 12 amended by 82/1996 ss 120, 121 substituted by 34/2002 s 37 Pt 3A Div 5 inserted by 83/1994 s 8 s 90T amended by 23/2001 s 115 amended by 34/2002 s 38 s 90U amended by 34/2002 s 39 s 90V s 90V(1) amended by 34/2002 s 40 s 90V(3) inserted by 80/2000 s 18 Pt 3A before deletion by 7/2017 substituted by 38/2008 s 39 s 85 s 85(1) s 85 amended and redesignated as s 85(1) by 26/2011 s 6(1), (2) s 85(2) inserted by 26/2011 s 6(2) Pt 3A deleted by 7/2017 s 135 Pt 4 before substitution by 26/2011 inserted by 36/1990 s 7 amended by 88/1992 ss 35—41 amended by 83/1994 s 9 amended by 18/1996 s 9 amended by 82/1996 ss 122—127 substituted by 80/2000 s 19 s 91 s 91(1) close personal relationship inserted by 43/2006 s 204(1) executive officer amended by 23/2001 s 116(a) land asset and local land asset substituted by 27/2006 s 4(1) local primary production land asset inserted by 27/2006 s 4(1) majority interest deleted by 27/2006 s 4(2) primary production entity inserted by 27/2006 s 4(3) private company substituted by 34/2002 s 41 relative amended by 43/2006 s 204(2) significant interest inserted by 27/2006 s 4(4) s 91(4) amended by 23/2001 s 116(b) amended by 43/2006 s 204(3) s 91A inserted by 27/2006 s 5 s 93 s 93(1) amended by 27/2006 s 6(1), (2) s 94 s 94(1) amended by 27/2006 s 7(1) s 94(2) amended by 27/2006 s 7(2) s 94(5) inserted by 27/2006 s 7(3) s 95 s 95(1)—(3) amended by 27/2006 s 8 ss 95A and 95B inserted by 27/2006 s 9 s 96 s 96(1) and (2) amended by 27/2006 s 10 s 97 s 97(1) amended by 27/2006 s 11(1) s 97(2) amended by 34/2002 s 42 s 97(3) and (4) amended by 27/2006 s 11(1) s 97(5) amended by 34/2002 s 42 amended by 27/2006 s 11(1)—(3) s 98 s 98(1) amended by 27/2006 s 12(1), (2) s 98(1a) inserted by 27/2006 s 12(3) s 98(2) amended by 27/2006 s 12(1) s 101 s 101(2) substituted by 27/2001 s 13 amended by 34/2002 s 43 s 102 s 102(1)—(3) amended by 27/2006 s 13 Pt 4 substituted by 26/2011 s 7 s 91 s 91(1) goods amended by 41/2015 s 36(1)—(3) deleted by 57/2016 s 96(1) interest in land deleted by 41/2015 s 36(4) private unit trust scheme amended by 41/2015 s 20 South Australian goods deleted by 57/2016 s 96(2) s 91(11) and (12) deleted by 57/2016 s 96(3) s 92 s 92(1) amended by 41/2015 s 37(1) s 92(2) amended by 41/2015 s 37(2) s 98 amended by 41/2015 s 52 s 99 s 99(1) deleted by 57/2016 s 97(1) s 99(2) amended by 57/2016 s 97(2), (3) s 99(3) amended by 57/2016 s 97(4) s 99(4) amended by 57/2016 s 97(5) s 102 s 102(2) deleted by 41/2015 s 21 s 102A s 102A(1) amended by 57/2016 s 98(1) s 102A(3) deleted by 57/2016 s 98(2) s 102A(7) substituted by 57/2016 s 98(3) s 102A(8) and (9) deleted by 57/2016 s 98(3) s 102AB inserted by 55/2017 s 5 s 102B s 102B(1) amended by 41/2015 s 22 s 102B(2) (c)(v) deleted by 57/2016 s 99 s 102F s 102F(3) deleted by 57/2016 s 100 s 102G s 102G(3) and (4) deleted by 41/2015 s 23 s 102GA inserted by 57/2016 s 101 Pt 4AA inserted by 41/2015 s 24 Pt 4A inserted by 24/2009 s 15 Pt 4A Divs 1 and 2 deleted by 7/2017 s 136 Pt 4A Div 3 heading amended by 57/2016 s 102 s 104A deleted by 57/2016 s 103 s 104B s 104B(1) substituted by 57/2016 s 104(1) s 104B(2) amended by 57/2016 s 104(2), (3) amended by 7/2017 s 137 expired: s 104B(3)—omitted under Legislation Revision and Publication Act 2002 (1.7.2018) s 104B(4) and (5) deleted by 57/2016 s 104(4) s 104C s 104C(1) amended by 57/2016 s 105(1) s 104C(2) amended by 57/2016 s 105(2), (3) s 104D amended by 57/2016 s 106(1), (2) s 104EA inserted by 57/2016 s 107 Pt 4A Div 4 deleted by 7/2017 s 138 Pt 4A Div 5 deleted by 7/2017 s 138 Pt 4A Div 6 inserted by 41/2015 s 53 Pt 5 s 106 s 106(1) s 106 amended by 50/1984 s 3(1) (Sch 6) s 106 redesignated as s 106(1) by 82/1996 s 128 s 106(2) inserted by 82/1996 s 128 s 106(3) inserted by 38/2008 s 40 s 106A before deletion by 38/2008 s 106A(1) amended by 70/1981 s 11(a) amended by 83/1994 s 10(a) amended by 34/2002 s 44(a), (b) s 106A(1a) inserted by 70/1981 s 11(b) amended by 35/2002 s 25 amended by 34/2002 s 44(c) s 106A(1b) inserted by 70/1981 s 11(b) s 106A(2) amended by 14/1994 s 13 amended by 83/1994 s 10(b) amended by 34/2002 s 44(d)—(f) s 106A(3) amended by 83/1994 s 10(c) amended by 82/1996 s 129(a) amended by 34/2002 s 44(g) s 106A(4) substituted by 83/1994 s 10(d) amended by 82/1996 s 129(b) s 106A(5) amended by 83/1994 s 10(e) amended by 34/2002 s 44(h), (i) s 106A deleted by 38/2008 s 41 s 107 substituted by 14/1994 s 14 deleted by 82/1996 s 130 inserted by 35/2002 s 26 s 107(3) amended by 24/2009 s 16 s 108 s 108(1) amended by 59/1994 Sch 2 1.1.1995 amended by 44/2006 s 59 18.1.2007 s 109 amended by 88/1992 s 42 deleted by 38/2008 s 42 s 109 inserted by 41/2015 s 39 s 110 deleted by 88/1992 s 43 s 110A amended by 100/1986 s 17 deleted by 82/1996 s 131 s 111 amended by 82/1996 s 132 s 112 s 112(1) amended by 74/1991 s 13(a) substituted by 38/2008 s 43(1) s 112(2) inserted by 74/1991 s 13(b) deleted by 38/2008 s 43(1) s 112(2) s 112(5) amended and redesignated as s 112(2) by 38/2008 s 43(2)—(4) s 112(3) and (4) deleted by 38/2008 s 43(1) s 112(5)—see s 112(2) s 113 s 114 inserted by 27/1978 s 8 Sch 1 inserted by 41/1999 s 22 cl 2 inserted by 24/2009 s 17 Sch 2 heading substituted by 44/2003 s 3(1) (Sch 1) note deleted by 42/2023 s 8 15.5.2023 Pt 1 heading inserted by 44/2003 s 3(1) (Sch 1) AGREEMENT or any MEMORANDUM amended by 42/1992 s 6(a) deleted by 88/1992 s 44(a) AFFIDAVIT OR DECLARATION deleted by 81/1985 s 11(a) cl 1 before deletion by 10/11 ANNUAL LICENCE amended by 27/1978 s 9(a)—(d) ANNUAL LICENCE amended by 65/1983 s 3 ANNUAL LICENCE amended by 8/1986 s 7(a) ANNUAL LICENCE amended by 100/1986 s 18(a), (b) ANNUAL LICENCE amended by 47/1990 s 5(1)(a), (b), (d),(c) ANNUAL LICENCE paragraph (1) deleted by 47/1990 s 5(1)(c) ANNUAL LICENCE amended by 82/1996 s 133 ANNUAL LICENCE amended by 36/1998 s 3(a) 1.6.1998 ANNUAL LICENCE amended and redesignated as cl 1 by 44/2003 s 3(1) (Sch 1) cl 1(3) amended by 41/1999 s 23(a) inserted by 111/1980 s 15(a) substituted by 100/1986 s 18(c) inserted by 111/1980 s 15(a) Exemption Nos 5 and 6 inserted by 81/1985 s 11(b) Exemption No 7 inserted by 8/1986 s 7(b) Exemption No 8 inserted by 100/1986 s 18(d) cl 1 deleted by 10/2011 s 5(1) cl 2 APPLICATION to Register a Motor Vehicle amended by 64/1989 s 4(a), (b) APPLICATION to Register a Motor Vehicle amended by 31/1994 s 9(a) APPLICATION to Register a Motor Vehicle amended and redesignated as cl 2 by 44/2003 s 3(1) (Sch 1) cl 2(1) amended by 28/2005 s 15(1) cl 2(2) amended by 100/1986 s 18(e) substituted by 64/1989 s 4(c) substituted by 30/1996 s 43(a) Exemption No 5A inserted by 8/1986 s 7(c) deleted by 38/2008 s 44(1) substituted by 41/2004 s 10(1) Exemption No 10 amended by 41/2004 s 10(2) Exemption No 10A inserted by 76/1994 s 7(a) 2.3.1995 substituted by 77/1995 s 17(a) substituted by 30/1996 s 43(b) Exemption No 10B inserted by 77/1995 s 17(a) deleted by 30/1996 s 43(b) Exemption No 11 substituted by 41/2004 s 10(3) Exemption No 11A inserted by 54/1991 s 5(a) 3.2.1992 deleted by 30/1996 s 43(c) Exemption No 12 amended by 19/1991 s 6(a) Exemption No 13 amended by 19/1991 s 6(b) Exemption No 14 amended by 19/1991 s 6(c) Exemption No 15 substituted by 19/1991 s 6(d) amended by 72/1995 s 6(a)—(c) (ab) deleted by 36/1998 s 3(b) 1.9.1998 amended by 41/2004 s 10(4) Exemption No 16 substituted by 28/1977 s 5 Exemption No 17 inserted by 139/1982 8.7.1982 substituted by 81/1985 s 11(c) Exemption No 18 inserted by 31/1994 s 9(b) amended by 41/2004 s 10(5) Exemption No 19 inserted by 28/2005 s 15(2) cl 2(3) amended by 47/1990 s 5(2) 1.1.1991 amended by 77/1995 s 17(b) amended by 36/1998 s 3(c) 27.7.1998 amended by 40/2013 Sch 1 cl 1(1), (2) 21.11.2013 Exemption No 20 inserted by 41/2015 s 48(1) Exemption No 21 inserted by 41/2015 s 48(1) cl 2(4) substituted by 64/1989 s 4(d) substituted by 30/1996 s 43(d) Exemption No 3A inserted by 8/1986 s 7(d) deleted by 38/2008 s 44(2) amended by 41/2004 s 10(6) Exemption No 5A inserted by 76/1994 s 7(b) 2.3.1995 substituted by 77/1995 s 17(c) substituted by 30/1996 s 43(e) Exemption No 5B inserted by 77/1995 s 17(c) deleted by 30/1996 s 43(e) substituted by 41/2004 s 10(7) Exemption No 6A inserted by 54/1991 s 5(b) 3.2.1992 deleted by 30/1996 s 43(f) Exemption No 8 amended by 89/1978 s 3 18.1.1979 (c) deleted by 89/1978 s 3 18.1.1979 amended by 84/2009 s 333 1.2.2010 Exemption No 9 inserted by 41/2015 s 48(2) Exemption No 10 inserted by 41/2015 s 48(2) BANK NOTE deleted by 111/1980 s 15(b) BILL OF EXCHANGE payable on demand... amended by 70/1981 s 12(a) substituted by 89/1983 s 10(a) substituted by 19/1991 s 6(e) BILL OF EXCHANGE, being a cheque... inserted by 89/1983 s 10(a) BILL OF EXCHANGE, being a payment order inserted by 19/1991 s 6(f) BILL OF EXCHANGE and PROMISSORY NOTE drawn or made... amended by 70/1981 s 12(b) BILL OF EXCHANGE and PROMISSORY NOTE (not being a bill or note... BILL OF EXCHANGE and PROMISSORY NOTE of any other kind (except a bank note) amended by 19/1991 s 6(g) BILL OF LADING OR SHIPPING NOTE deleted by 81/1985 s 11(d) CONTRACT NOTE (not otherwise charged) CONTRACT NOTE CONTRACT cl 3 CONVEYANCE or TRANSFER amended by 101/1976 s 7 CONVEYANCE or TRANSFER amended by 111/1980 s 15(c), (d) CONVEYANCE or TRANSFER amended by 95/1982 s 17(a)—(d) CONVEYANCE or TRANSFER (ab) deleted by 89/1983 s 10(b) CONVEYANCE or TRANSFER amended by 89/1983 s 10(c) CONVEYANCE or TRANSFER amended by 50/1984 s 3(1) (Sch 6) CONVEYANCE or TRANSFER amended by 81/1985 s 11(e), (g) CONVEYANCE or TRANSFER (aab) deleted by 81/1985 s 11(f) CONVEYANCE or TRANSFER amended by 8/1986 s 7(e) CONVEYANCE or TRANSFER amended by 42/1992 s 6(b) CONVEYANCE or TRANSFER amended by 88/1992 s 44(b), (c) CONVEYANCE or TRANSFER amended by 49/1995 s 9(a) CONVEYANCE or TRANSFER amended by 40/1999 s 2(a) CONVEYANCE or TRANSFER amended by 15/2002 s 7(a) CONVEYANCE or TRANSFER amended by 34/2002 s 45(a), (b) CONVEYANCE or TRANSFER amended and redesignated as cl 3 by 44/2003 s 3(1) (Sch 1) cl 3(1) amended by 38/2008 s 44(3) amended by 7/2017 s 139(1), (3) (a) deleted by 7/2017 s 139(2) cl 3(2) substituted by 81/1985 s 11(h) substituted by 80/2000 s 20(a) inserted by 81/1985 s 11(h) amended by 34/2002 s 45(c) amended by 41/2004 s 10(8) amended by 34/2002 s 45(d) deleted by 38/2008 s 44(4) inserted by 7/2017 s 139(4) amended by 38/2008 s 44(5) amended by 38/2008 s 44(6) amended by 58/2009 s 42(1) cl 4 before deletion by 7/2017 CONVEYANCE operating substituted by 101/1976 s 8 CONVEYANCE operating amended by 81/1985 s 11(i) CONVEYANCE operating amended by 36/1990 s 8 CONVEYANCE operating amended by 88/1992 s 44(d), (e) CONVEYANCE operating amended by 14/1994 s 15(a) CONVEYANCE operating amended by 49/1995 s 9(b) CONVEYANCE operating amended by 42/1997 s 4 CONVEYANCE operating amended by 40/1999 s 2(b) CONVEYANCE operating amended by 15/2002 s 7(b) CONVEYANCE operating amended by 34/2002 s 45(e) CONVEYANCE operating amended and redesignated as cl 4 by 44/2003 s 3(1) (Sch 1) cl 4(1) amended by 38/2008 s 44(7) (aa) deleted by 38/2008 s 44(7) cl 4(2) inserted by 81/1985 s 11(j) substituted by 80/2000 s 20(b) amended by 34/2002 s 45(f) deleted by 38/2008 s 44(8) amended by 38/2008 s 44(9) amended by 38/2008 s 44(10) amended by 58/2009 s 42(2) cl 4 deleted by 7/2017 s 139(5) cl 5 CONVEYANCE for the partition amended by 95/1982 s 17(e) CONVEYANCE for the partition amended by 42/1992 s 6(c) CONVEYANCE for the partition redesignated as cl 5 by 44/2003 s 3(1) (Sch 1) cl 6 CONVEYANCE for effectuating amended by 111/1980 s 15(e) CONVEYANCE for effectuating amended by 42/1992 s 6(d) CONVEYANCE for effectuating redesignated as cl 6 by 44/2003 s 3(1) (Sch 1) CONVEYANCE to which s 71D applies inserted by 111/1980 s 15(f) deleted by 19/1991 s 6(h) cl 7 CONVEYANCE of any other kind amended by 42/1992 s 6(e) CONVEYANCE of any other kind redesignated as cl 7 by 44/2003 s 3(1) (Sch 1) cl 8 DEED substituted by 42/1992 s 6(f) DEED redesignated as cl 8 by 44/2003 s 3(1) (Sch 1) deleted by 28/2005 s 15(2) DOCUMENT or other INSTRUMENT deleted by 95/1982 s 17(f) INSTALMENT PURCHASE AGREEMENT cl 9 before deletion by 28/2005 INSTRUMENT amended by 42/1992 s 6(g) INSTRUMENT redesignated as cl 9 by 44/2003 s 3(1) (Sch 1) cl 9 LEASE (not being a lease...) amended by 111/1980 s 15(g) amended by 81/1985 s 11(k) deleted by 72/1995 s 6(d) cl 10 before deletion by 24/2009 LEASE or AGREEMENT FOR LEASE inserted by 72/1995 s 6(d) amended and redesignated as cl 10 by 44/2003 s 3(1) (Sch 1) cl 10(2) substituted by 27/2001 s 14 1.1.2002 LEASE made subsequently... deleted by 72/1995 s 6(e) LETTER OF ALLOTMENT deleted by 81/1985 s 11(l) cl 10 deleted by 24/2009  18(1) cl 11 before deletion by 7/2017 may be repealed by proclamation: s 82A MORTGAGE amended by 101/1976 s 9 MORTGAGE amended by 88/1992 s 44(f)(i) MORTGAGE amended by 31/2003 s 13 MORTGAGE amended and redesignated as cl 11 by 44/2003 s 3(1) (Sch 1) cl 11(1) amended by 28/2005 s 12(1) (a)(iii) deleted by 28/2005 s 12(1) amended by 28/2005 s 17 amended by 28/2005 s 20 cl 11(2) Exemption Nos 2a and 2b inserted by 28/2005 s 12(2) inserted by 88/1992 s 44(f)(ii) amended by 23/2001 s 117(a) inserted by 72/1995 s 6(f) cl 11(3) and (4) inserted by 28/2005 s 12(3) cl 11 deleted by 7/2017 s 139(6) POWER OF ATTORNEY deleted by 42/1992 s 6(h) RECEIPTS cl 12 before deletion by 10/2011 RETURN lodged with the Commissioner by a company redesignated as cl 12 by 44/2003 s 3(1) (Sch 1) cl 12 deleted by 10/2011 s 5(2) cl 13 before deletion by 24/2009 RETURN lodged with the Commissioner by a financial institution under s 44 inserted by 82/1997 s 7(b) RETURN lodged with the Commissioner by a financial institution under s 44 amended by 41/1999 s 23(b) RETURN lodged with the Commissioner by a financial institution under s 44 amended and redesignated as cl 13 by 44/2003 s 3(1) (Sch 1) cl 13(2) amended by 41/1999 s 23(c), (d) amended by 41/1999 s 23(e) amended by 41/1999 s 23(f), (g) cl 13 deleted by 24/2009 s 18(2) cl 14 before deletion by 38/2008 RETURN lodged with the Commissioner by a dealer amended by 111/1980 s 15(h) RETURN lodged with the Commissioner by a dealer amended by 42/1992 s 6(i) RETURN lodged with the Commissioner by a dealer amended by 49/1995 s 9(c), (d) RETURN lodged with the Commissioner by a dealer amended by 34/2002 s 44(g) RETURN lodged with the Commissioner by a dealer amended and redesignated as cl 14 by 44/2003 s 3(1) (Sch 1) cl 14(2) amended by 100/1986 s 18(h) substituted by 34/2002 s 45(h) amended by 100/1986 s 18(i) substituted by 34/2002 s 45(h) cl 14 deleted by 38/2008 s 44(11) cl 15 before deletion by 38/2008 RETURN under s 90G inserted by 8/1986 s 7(f) RETURN under s 90G substituted by 42/1992 s 6(j) RETURN under s 90G amended by 49/1995 s 9(e) RETURN under s 90G amended by 34/2002 s 45(i) RETURN under s 90G redesignated as cl 15 by 44/2003 s 3(1) (Sch 1) cl 15 deleted by 38/2008 s 44(11) TOTALIZATOR TOTALIZATOR AGENCY BOARD Pt 2 heading inserted by 44/2003 s 3(1) (Sch 1) cl 16 GENERAL EXEMPTIONS FROM ALL STAMP DUTIES amended and redesignated as cl 16 by 44/2003 s 3(1) (Sch 1) substituted by 111/1980 s 15(i) Exemption No 1A inserted by 88/1992 s 44(g) substituted by 101/1976 s 10 substituted by 30/1982 s 4 19.8.1982 substituted by 95/1982 s 17(g) Exemption No 13 substituted by 42/1992 s 6(k) Exemption No 13C inserted by 8/1986 s 7(g) deleted by 38/2008 s 44(12) Exemption No 14 deleted by 38/2008 s 44(12) Exemption Nos 14A and 14B Exemption No 19 substituted by 14/1994 s 15(b) amended by 34/2002 s 45(j) Exemption No 20 amended by 14/1994 s 15(c) amended by 34/2002 s 45(k) Exemption No 20A inserted by 11/1999 s 4 amended by 23/2001 s 117(b) deleted by 38/2008 s 44(13) Exemption No 21 amended by 14/1994 s 15(c) amended by 34/2002 s 45(l) Exemption No 22 inserted by 83/1994 s 11 amended by 18/1996 s 10(a) amended by 23/2001 s 117(c) amended by 34/2002 s 45(m) deleted by 38/2008 s 44(14) Exemption No 23 prescribed person amended by 46/2019 s 38(1), (2) 1.5.2020 Exemption No 24 inserted by 52/1989 s 10 substituted by 14/1994 s 15(d) amended by 49/1995 s 9(f) substituted by 34/2002 s 45(n) Exemption No 24AA inserted by 18/1996 s 10(b) amended by 34/2002 s 45(o) Exemption No 24A inserted by 14/1994 s 15(d) amended by 34/2002 s 45(p) Exemption No 24B inserted by 14/1994 s 15(d) amended by 34/2002 s 45(q) Exemption No 24C inserted by 72/1995 s 6(g) amended by 34/2002 s 45(r) deleted by 38/2008 s 44(16) Exemption No 24D inserted by 21/2000 s 28(d) amended by 34/2002 s 45(s) deleted by 38/2008 s 44(16) Exemption No 25 inserted by 74/1991 s 14 amended by 58/2001 Sch 2 cl 6 Exemption No 26 inserted by 80/2000 s 20(c) substituted by 23/2008 s 4 Exemption No 27 inserted by 28/2005 s 12(4) Exemption No 27A inserted by 30/2023 Sch 2 cl 10 Exemption Nos 28—30 inserted by 28/2005 s 15(4) Exemption Nos 31 and 32 inserted by 54/2012 s 36 Exemption No 33 inserted by 57/2016 s 108 Form A deleted by 72/1995 s 6(h) Sch 3 deleted by 47/1990 s 6 Sch 3 inserted by 2/2015 s 5 Transitional etc provisions associated with Act or amendments Stamp Duties Act Amendment Act 1988 9—Transitional provision Section 71E of the principal Act applies in relation to transactions entered into on or after 7th December, 1987, but no offence arises under subsection (6)(a) of that section in relation to a transaction entered into before the date of assent to this Act if the required statement is lodged with the Commissioner within two months after assent. Stamp Duties Act Amendment Act 1989 4—Application of Act The amendments effected by this Act apply to conveyances lodged with the Commissioner of Stamps for stamping on or after 1 February, 1988. Stamp Duties Act Amendment Act (No. 4) 1990 7—Transitional provisions Where a company, person or firm of persons carried on general insurance business before the enactment of this Act, the company, person or firm— (a) is required to lodge monthly returns only in relation to general insurance business carried on by it on or after 1 July, 1990; and (b) will be taken to have complied with the requirements of section 36(1) of the principal Act, as amended by this Act, in relation to the period from 1 July, 1990, until the enactment of this Act if the monthly returns required in relation to that period are lodged with the Commissioner not later than the fifteenth day of the month commencing after the enactment of this Act. Stamp Duties (Rates) Amendment Act 1992 7—Application of amendments The amendments made by sections 5 and 6 of this Act apply to instruments executed on or after the commencement of this Act (with the effect that instruments executed before that commencement will be chargeable with duty as if those provisions had not been enacted). Stamp Duties (Penalties, Reassessments and Securities) Amendment Act 1992 45—Transitional provision (1) Subject to this section, the amendments made by this Act do not affect the amount of duty chargeable on an instrument executed, or a transaction completed, before the commencement of this Act. (a) a mortgage executed before the commencement of this Act is extended or renewed after the commencement of this Act; or (b) a liability that is secured by a mortgage executed before the commencement of this Act is incurred after the commencement of this Act (except a liability that accrues in respect of a liability that was incurred before the commencement of this Act, or a liability that takes effect in substitution for an earlier liability and does not-when incurred-exceed the amount of the earlier liability); or (c) after the commencement of this Act the time for payment or repayment of a liability secured by a mortgage executed before the commencement of this Act is extended or deferred, duty is chargeable under the principal Act as amended by this Act as if the mortgage were a new and separate instrument executed on the date of the extension or renewal, the date when the fresh liability was incurred, or the date when the time for payment or repayment of the liability was extended or deferred (as the case requires), but allowance must be made for duty paid on the mortgage before that date. Stamp Duties (Concessions) Amendment Act 1994 10—Transitional provision The amendments made by sections 5 and 6 of this Act apply in relation to rental business transacted on or after 1 June 1994. Stamp Duties (Miscellaneous) Amendment Act 1996 11—Transitional provision The amendments made by this Act do not affect the amount of duty chargeable on an instrument executed before the commencement of this Act. Stamp Duties (Miscellaneous No. 2) Amendment Act 1997 8—Transitional provision A bank is not required to pay duty on a cheque form or cheque under the principal Act as amended by this Act if duty has already been paid in relation to the cheque form or cheque under the repealed provisions of the principal Act. Stamp Duties (Miscellaneous) Amendment Act 1998 4—Transitional provision (1) The amendment made by section 3(a) of this Act does not apply in relation to— (a) insurance premiums received or charged in account (whether directly or by agents) before 1 June 1998; or (b) insurance premiums received or charged in account (whether directly or by agents) before 1 August 1998 relating to policies to be in force for 12 months or less commencing before 1 September 1998, with the effect that those insurance premiums will be chargeable with duty as if section 3(a) had not been enacted. (2) The amendment made by section 3(b) of this Act does not apply in relation to applications made before the commencement of section 3(b). (3) The amendment made by section 3(c) of this Act does not apply in relation to applications where the term of the registration is to take effect before 1 September 1998, with the effect that those applications will be charged with duty as if section 3(c) had not been enacted. Stamp Duties (Conveyance Rates) Amendment Act 1999 3—Application of amendments (1) The amendments made by section 2 of this Act apply to instruments first lodged with the Commissioner of State Taxation for stamping on or after the commencement of this Act. (2) However, if on application under this subsection the Commissioner of State Taxation is satisfied that an instrument lodged for stamping gives effect to a written agreement entered into before 27 May 1999, the amendments made by section 2 of this Act will not apply to the instrument (and the instrument will be chargeable with duty as if those amendments had not been enacted). Commonwealth Places (Mirror Taxes Administration) (Modification of State Taxing Laws) Regulations 2000 (No. 8 of 2000) 4—Prescribed modification of State taxing laws (s. 7(1)) Each State taxing law is modified under section 7(1) of the Act by the addition of a provision to the following effect: (1) "This State taxing law is to be read together with its corresponding applied law as a single body of law.". (2) The principle in subregulation (1) is subject to any express exceptions and qualifications prescribed under the Act and the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth. Stamp Duties (Land Rich Entities and Redemption) Amendment Act 2000 21—Amendments relating to redemption to operate retrospectively and prospectively (1) The MSP amendments operate both prospectively and retrospectively. (2) However— (a) the MSP amendments do not operate retrospectively in respect of an instrument or transaction made or occurring before the relevant date but on or after 30 September 1999; and (b) the MSP amendments only operate to impose a liability in respect of an instrument or transaction made or occurring before 30 September 1999 if— (i) no assessment of duty in respect of the instrument or transaction had been made before the relevant date; or (ii) an assessment of duty in respect of the instrument or transaction had been made before the relevant date but— • no objection to the assessment was made within 60 days after the date of the assessment; or • an objection to the assessment was made and the objection was disallowed; and (c) the MSP amendments do not validate the assessment of duty made in relation to the transaction that was the subject of the High Court's judgment in the case of MSP Nominees Pty Ltd and another v Commissioner of Stamps1 or authorise a reassessment of duty in that case. MSP amendments means the amendments made by sections 5, 6, 7 and 12 of this Act insofar as they are applicable to the redemption, cancellation or extinguishment of an interest in a unit trust scheme; relevant date means the date of the introduction of the Bill for this Act into the Parliament. 1 (1999) 166 ALR 149. Stamp Duties (Rental Business and Conveyance Rates) Amendment Act 2002 8—Application of amendments (1) The amendments made by section 7 of this Act apply to instruments first lodged with the Commissioner of State Taxation for stamping on or after the commencement of that section. (2) However, if on application under this subsection the Commissioner of State Taxation is satisfied that an instrument lodged for stamping gives effect to a written agreement entered into on or before 11 July 2002, the amendments made by section 7 of this Act will not apply to the instrument (and the instrument will be chargeable with duty as if those amendments had not been enacted). Statutes Amendment (Stamp Duties and Other Measures) Act 2002 27—Transitional provision The amendment made to the principal Act by section 21(c) of this Act does not apply in relation to stamp duty paid before the commencement of that section. Stamp Duties (Gaming Machine Surcharge) Amendment Act 2002 4—Application of amendments The amendments made by this Act do not apply to a transaction entered into before the commencement of this Act. Statutes Amendment (Corporations—Financial Services Reform) Act 2002 46—Transitional provisions (1) The Australian Stock Exchange Limited will, on the commencement of this section, be taken to be a registered market licensee under Part 3A of the principal Act without the need for an application under Division 4 of that Part (as enacted by this Act). (2) The body registered by the Commissioner of State Taxation under Division 4 of Part 3A of the principal Act immediately before the commencement of this section will, on that commencement, be taken to be a registered CS facility licensee under Part 3A of the principal Act without the need for an application under Division 4 of that Part (as enacted by this Act). Stamp Duties (Rental and Mortgage Duty) Amendment Act 2003, Sch—Transitional provision 1 Part 3 Division 2 of the Stamp Duties Act 1923 (the Act) is to be read subject to the following qualification: An amount received under or in respect of a contract, agreement or arrangement entered into before 1 October 2003 is required to be included in a statement to be lodged under section 31F of the Act if (and only if) it was required to be brought into account for the calculation of rental duty under the relevant provisions of the Act, as in force immediately before 1 October 2003. Stamp Duties (Land Rich Entities) Amendment Act 2006, Sch 1 (1) The amendments made by this Act to the Stamp Duties Act 1923 apply only in relation to transactions entered into after the commencement of this clause. (2) Section 98(1) of the Stamp Duties Act 1923, as amended by this Act, applies to a transaction entered into after the commencement of this clause but before the day on which this Act is assented to by the Governor (the day of assent) as if the period of 2 months referred to in that provision ends 2 months after the day of assent. Statutes Amendment (Domestic Partners) Act 2006 205—Transitional provision An amendment made by this Act to the Stamp Duties Act 1923 applies only in relation to instruments executed after the commencement of the amendment. Stamp Duties (Trusts) Amendment Act 2008, Sch 1 The amendment made by section 3(2) of this Act to section 71 of the Stamp Duties Act 1923 operates both prospectively and retrospectively. Statutes Amendment (Budget 2008) Act 2008, Sch 1 1—Transitional provisions (a) a person is entitled to a first home bonus grant under section 18B of the First Home Owner Grant Act 2000, as enacted by this Act (the relevant entitlement); and (b) the person has— (i) in respect of a conveyance that relates to the land on which the home under that Act is situated or is to be built (as the case may be), received a benefit under section 71C of the Stamp Duties Act 1923; or (ii) received a benefit constituted by an ex gratia payment by the State in order to provide for the first home bonus grant envisaged by this Act for the period between 5 June 2008 and the date of enactment of this Act, the amount of the relevant entitlement will be reduced by the amount of the benefit provided under section 71C of the Stamp Duties Act 1923 or by the amount of the ex gratia payment, or both (including so as to fully set off the amount of the relevant entitlement). (a) a person has received a benefit constituted by an ex gratia payment by the State in order to provide for the first home bonus grant envisaged by this Act for the period between 5 June 2008 and the date of the enactment of this Act; and (b) the person has also, in respect of a conveyance that relates to the land on which the home that is relevant to the ex gratia payment is situated, or is to be built, (as the case may be), received a benefit under section 71C of the Stamp Duties Act 1923 (the relevant benefit), the Commissioner of State Taxation may recover the amount of the relevant benefit from any person who claimed that benefit as a debt due to the Crown. (3) If— (a) a person has received a benefit under section 71C of the Stamp Duties Act 1923 (the relevant benefit); and (b) the conveyance on which the benefit is based falls within the ambit of subsection (8) of section 71C of the Stamp Duties Act 1923 (as enacted by this Act), the Commissioner of State Taxation may recover the amount of the relevant benefit from any person who claimed that benefit as a debt due to the Crown. (4) To avoid doubt, any set off or right of recovery under this clause extends to a benefit obtained before the commencement of this clause. Stamp Duties (Insurance) Amendment Act 2011, Sch 1 (1) An insurer that is licensed under Part 3 Division 3 of the Stamp Duties Act 1923 immediately before the repeal of that Division by section 4 of this Act will be taken to be registered for the purposes of Part 3 Division 3 of the Act as inserted by that section. (2) In this clause— insurer has the same meaning as in the Stamp Duties Act 1923 (as amended by this Act). Statutes Amendment (Land Holding Entities and Tax Avoidance Schemes) Act 2011 8—Transitional provision new Part 4 means Part 4 inserted into the principal Act by this Part; old Part 4 means Part 4 of the principal Act as in force immediately before the commencement of this Act; principal Act means the Stamp Duties Act 1923. (2) Unless the contrary intention appears, a term used in this section and also in new Part 4 has the same meaning in this section as it has in that Part. (3) The duty chargeable under new Part 4 is chargeable on any acquisition of a prescribed interest, or any increase of a prescribed interest, in a land holding entity occurring on or after 1 July 2011. (4) If a person acquires an interest in a land holding entity on or after 1 July 2011, acquisitions made before that date are to be counted for the purpose of determining whether the person has a prescribed interest in the entity under new Part 4. (5) The enactment of new Part 4 does not affect a liability to duty arising under the principal Act with respect to the acquisition of a significant interest, or an increase in a significant interest, in a private entity (as those terms are defined for the purposes of old Part 4) occurring before 1 July 2011 (and accordingly old Part 4 will continue to apply with respect to the assessment and imposition of duty in such a case as if this Act had not been enacted). (6) An interest acquired in a land holding entity on or after 1 July 2011 as a result of an agreement entered into, or option executed, before 1 July 2011 is to be treated, for the purposes of this section, as if it were acquired before 1 July 2011 (and accordingly old Part 4 will apply to the relevant acquisition but the acquisition may still be counted for the purposes of determining whether a prescribed interest is acquired or held under new Part 4 on or after 1 July 2011). Statutes Amendment and Repeal (Budget 2015) Act 2015 40—Transitional provision The amendments made to sections 31 and 67(2)(b) of the Stamp Duties Act 1923, and the repeal of section 31A of that Act, by this Part will be taken to extend in their operation to and in relation to contracts, agreements and instruments entered into or executed before 18 June 2015 as if the Stamp Duties Act 1923, as amended by section 27, 28 and 31(1) of this Act, was the Act in force immediately before the contract, agreement or instrument was entered into or executed (as the case may be). 49—Transitional provisions (1) A reference in section 60A(1) of the Stamp Duties Act 1923, as in force before the commencement of section 42 of this Act and at any previous time, to the date of the sale of property conveyed or transferred is to be taken to have been (and to always have been) a reference to the date of the conveyance of the property. (2) A reference in section 65 of the Stamp Duties Act 1923, as in force before the commencement of section 43 of this Act and at any previous time, to the date of the sale of property is to be taken to have been (and to always have been) a reference to the date of the conveyance of the property. (3) Despite subclauses (1) and (2), an amendment made by section 42 or 43 does not operate to impose duty in respect of an instrument or transaction if, before 17 December 2013— (a) an assessment of duty was made in respect of the instrument or transaction; and (b) an objection to the assessment was lodged with the Minister not later than 60 days after the date of service of the assessment on the person assessed as liable to pay duty. Statutes Amendment and Repeal (Simplify) Act 2017 140—Transitional provision An amendment to the Stamp Duties Act 1923 made by this Part does not affect any liability to pay duty that existed under that Act as in force immediately before the commencement of the amendment. Statutes Amendment and Repeal (Budget Measures) Act 2018, Pt 16 133—Transitional provision The amendments made by section 132 to section 71CC of the Stamp Duties Act 1923 apply only in relation to instruments executed after the commencement of this Part. Statutes Amendment and Repeal (Budget Measures) Act 2018, Pt 18 138—Transitional provision Section 2(13) of the Stamp Duties Act 1923, as in force immediately before the commencement of section 136 of this Act, continues to apply in relation to dutiable instruments described in that provision that are executed before the commencement of that section. Historical versions Reprint—1.11.1984 Reprint No 1—12.12.1991 Reprint No 2—3.2.1992 Reprint No 3—1.9.1992 Reprint No 4—14.12.1992 Reprint No 5—1.3.1993 Reprint No 6—1.6.1994 Reprint No 7—1.9.1994 Reprint No 8—1.1.1995 Reprint No 9—2.3.1995 Reprint No 10—13.7.1995 Reprint No 11—30.11.1995 Reprint No 12—24.4.1996 Reprint No 13—1.7.1996 Reprint No 14—4.11.1996 Reprint No 15—27.3.1997 Reprint No 16—1.7.1997 Reprint No 17—17.7.1997 Reprint No 18—1.1.1998 Reprint No 19—27.7.1998 Reprint No 20—1.9.1998 Reprint No 21—3.12.1998 Reprint No 22—18.3.1999 Reprint No 23—5.8.1999 Reprint No 24—8.6.2000 Reprint No 25—14.12.2000 Reprint No 26—15.7.2001 Reprint No 27—26.7.2001 Reprint No 28—1.1.2002 Reprint No 29—4.5.2002 Reprint No 30—5.9.2002 Reprint No 31—28.11.2002 Reprint No 32—1.1.2003 Reprint No 33—1.8.2003 Reprint No 34—1.10.2003 Reprint No 35—24.11.2003 18.1.2007 5.6.2008 (electronic only) 26.6.2008 (electronic only) 1.7.2009 1.2.2010 31.5.2012 (electronic only) 1.7.2013 28.10.2013 (electronic only 21.11.2013 18.6.2015 (electronic only) 20.6.2016 (electronic only) 1.7.2016 (electronic only) 1.1.2018 (electronic only) 1.5.2020 6.6.2024 (electronic only)