Sch 2Stamp duties and exemptions

Schedule 2—Stamp duties and exemptions Part 1—Specified instruments 2—Application to register or transfer registration of motor vehicle (1) Application to register or transfer the registration of a motor vehicle—component payable in respect of registration— (a) where the value of the motor vehicle (not being a commercial motor vehicle or a trailer)— (i) does not exceed $1 000—for every $100 or fractional part of $100 of that value (ii) exceeds $1 000, but does not exceed $2 000 $10.00 plus $2.00 for every $100 or fractional part of $100 of the excess over $1 000 of that value (iii) exceeds $2 000, but does not exceed $3 000 $30.00 plus $3.00 for every $100 or fractional part of $100 of the excess over $2 000 of that value (iv) exceeds $3 000 $60.00 plus $4.00 for every $100 or fractional part of $100 of the excess over $3 000 of that value (b) where the value of the motor vehicle (being a commercial motor vehicle or a trailer)— (i) does not exceed $1 000—for every $100 or fractional part of $100 of that value (ii) exceeds $1 000, but does not exceed $2 000 $10.00 plus $2.00 for every $100 or fractional part of $100 of the excess over $1 000 of that value (iii) exceeds $2 000 $30.00 plus $3.00 for every $100 or fractional part of $100 of the excess over $2 000 of that value (c) if the application is not exempt from duty but the amount of the duty would, apart from this paragraph, be less than $5, the component in respect of registration is to be $5. (2) Exemptions from component payable under subclause (1) in respect of registration 1. Any application to register a motor vehicle made by a person who carries on the business of selling motor vehicles if the application is made by that person for the purpose of selling the motor vehicle to which the application relates to another person in the ordinary course of that business or for the purpose of demonstrating such motor vehicle to prospective purchasers thereof and such motor vehicle has not been previously registered (whether in this State or elsewhere in the Commonwealth). 2. Any application to register a motor vehicle that has been previously registered (whether in this State or elsewhere in Australia) or any application to transfer the registration of a motor vehicle that has been previously registered (whether in this State or elsewhere in Australia) to a dealer if the application is being made by that dealer for the purpose of the resale by him to another person of the motor vehicle to which the application relates and the resale is in the ordinary course of the business of the dealer. 3. Any application to register a motor vehicle or to transfer the registration of a motor vehicle made by a person or body who or which is entitled to registration, without fee, of the vehicle to which the application relates. 4. Any application to register or to transfer the registration of a trailer that is not a heavy vehicle. 5. Any application to register a motor vehicle or to transfer the registration of a motor vehicle made by the Crown or by any statutory body or authority which holds its assets for and on account of the Crown or by any person on behalf of the Crown or of any such body or authority. 6. Any application to register a motor vehicle or to transfer the registration of a motor vehicle to the extent that ad valorem stamp duty has already been paid, or is payable, on another instrument by which or by virtue of which the property in the motor vehicle was, or will be, legally or equitably transferred to, or vested in, the applicant. 7. Any application to register or to transfer the registration of a motor vehicle made by an executor or administrator of, or by any person administering the estate of, a deceased person if the application is made only for the purpose of the transfer of the motor vehicle to a person beneficially entitled thereto or for the purpose of the sale of the motor vehicle in the course of winding up the estate. 8. Any application to transfer the registration of a motor vehicle made by an owner who has repossessed that motor vehicle pursuant to a hire-purchase agreement or made by an owner in pursuance of the return of the motor vehicle to that owner by the hirer voluntarily where the vehicle is the subject of a hire-purchase agreement or upon the termination of a hiring agreement (not being a hire-purchase agreement). 9. Any application to register or to transfer the registration of a motor vehicle in which seating for not less than twelve adult passengers is provided and which is to be used solely or predominantly for the carriage of passengers for hire or reward. 10. Any application to register a motor vehicle in, or to transfer the registration of a motor vehicle to, the name of a council as defined in the Local Government Act 1999 or a subsidiary of a council under that Act. 10A. Any application to register a motor vehicle where the vehicle is to be conditionally registered under section 25 of the Motor Vehicles Act 1959 and the application is of a class declared by regulation under that Act to be exempt from stamp duty. 11. Any application to register a motor vehicle in, or transfer the registration of a motor vehicle to, the name of a person who— (a) is entitled under section 38 of the Motor Vehicles Act 1959 to have the motor vehicle registered at a reduced registration fee; and (b) is not enjoying the benefit of this exemption in respect of any other motor vehicle currently owned by the person. 12. Any application to register a motor vehicle in, or to transfer the registration of a motor vehicle to, the name of a person who satisfies the Registrar of Motor Vehicles— (a) that he is licensed under the law of another State or Territory of the Commonwealth to carry on the business of buying, selling or exchanging second-hand or used motor vehicles; and (b) that the application is being made by that person for the purpose of the resale by him to another person of the motor vehicle to which the application relates; and (c) that such resale is in the ordinary course of the business of that person. 13. Any application to register a motor vehicle in, or to transfer the registration of a motor vehicle to, the name of a person who satisfies the Registrar of Motor Vehicles— (a) that he is the owner of the motor vehicle; and (b) that, in consequence of the loss by him of the use of one or both of his legs, he is permanently unable to use public transport; and (c) that the motor vehicle will be wholly or mainly used for transporting himself; and (d) that he is not enjoying the benefit of this exemption in respect of any other motor vehicle currently owned by him. 14. Any application to register a motor vehicle in, or to transfer the registration of a motor vehicle to, the name of a person who satisfies the Registrar of Motor Vehicles— (a) that the motor vehicle is the subject of a hire-purchase agreement; and (b) that he is a person to whom the hirer's rights under the agreement have passed by assignment, but, if ad valorem stamp duty has already been paid in respect of the assignment of such rights on the instrument by which, or by virtue of which, such rights were assigned, this exemption shall apply only to the extent of the amount of such duty so paid. 15. Any application to register a motor vehicle where the vehicle was not, immediately before the date on which the application is made, conditionally registered under section 25 of the Motor Vehicles Act 1959 and— (a) immediately before the date on which the application is made, the motor vehicle was registered in the name of the applicant (and not in the name of any other person) under the law of this State; or (b) the applicant satisfies the Registrar of Motor Vehicles that, immediately before the date on which the application is made— (i) the motor vehicle was registered in the name of the applicant (and not in the name of any other person) under the law of another State or a Territory of the Commonwealth; and (ii) the applicant— (A) was a resident of that State or Territory; or (B) carried on a business in that State or Territory. 16. Any application to register a motor vehicle in, or to transfer the registration of a motor vehicle into, the name of the East Torrens County Board of Health constituted under the Health Act 1935. 17. Any application to transfer the registration of a motor vehicle made by a mortgagee— (a) who has, in accordance with the Consumer Transactions Act 1972, taken possession of the motor vehicle in pursuance of a consumer mortgage; or (b) to whom the motor vehicle has been voluntarily returned by the mortgagor in pursuance of the Consumer Transactions Act 1972. 18. Any application to register or to transfer the registration of a tractor or item of agricultural machinery owned by a primary producer. 19. An application to register a motor vehicle in, or to transfer the registration of a motor vehicle into, the name of a beneficiary of the estate of a deceased person in order to give effect to the provisions of a will or the rules of intestacy. 20. Any application to register a motor vehicle in, or to transfer the registration of a motor vehicle to, the name of a person who satisfies the Registrar of Motor Vehicles— (a) that he or she is the owner of the motor vehicle; and (b) that he or she is the parent or legal guardian of a child who, in consequence of the loss by the child of the use of 1 or both of his or her legs, is permanently unable to use public transport; and (c) that the motor vehicle will be wholly or mainly used for transporting the child; and (d) that he or she is not enjoying the benefit of this exemption in respect of any other motor vehicle currently owned by him or her. 21. Any application to register a motor vehicle in, or to transfer the registration of a motor vehicle to, the name of an entity which satisfies the Registrar of Motor Vehicles— (a) that the entity is a disability services provider endorsed as an income tax exempt charity under the Income Tax Assessment Act 1997 of the Commonwealth; and (b) that the motor vehicle will be wholly or mainly used for transporting people with disabilities. (3) Application to register or transfer the registration of a motor vehicle—component payable in respect of policy of insurance where the application is for registration of the vehicle for a period of— (aa) not more than 31 days $5.00 (a) more than 31 days but less than 12 months (for each 3 months or part of each 3 months in the period of registration) $15.00 (b) 12 months $60.00 (4) Exemptions from component payable under subclause (3) in respect of a policy of insurance 1. Policy of insurance where the application for registration is made by a person or body who or which is entitled to registration of the motor vehicle to which the application relates without fee. 2. Policy of insurance where the application is for registration of a trailer that is not a heavy vehicle. 3. Policy of insurance where the application for registration is made by the Crown or by any statutory body or authority which holds its assets for and on account of the Crown or by any person on behalf of the Crown or of any such body or authority. 4. Policy of insurance where the application is for registration of a motor vehicle in which seating for not less than twelve adult passengers if provided and which is used solely or predominantly for the carriage of passengers for hire or reward. 5. Policy of insurance where the application for registration is made by a council as defined in the Local Government Act 1999 or a subsidiary of a council under that Act. 5A. Policy of insurance where the motor vehicle is to be conditionally registered under section 25 of the Motor Vehicles Act 1959 and the application for registration is of a class declared by regulation under that Act to be exempt from stamp duty. 6. Policy of insurance where the application for registration is made by a person who— (a) is entitled under section 38 of the Motor Vehicles Act 1959 to have the motor vehicle registered at a reduced registration fee; and (b) is not enjoying the benefit of this exemption in respect of any other motor vehicle currently owned by the person. 7. Policy of insurance where the application for registration is made by a person who satisfies the Registrar of Motor Vehicles— (a) that he is the owner of the motor vehicle; and (b) that, in consequence of the loss by him of the use of one or both of his legs, he is permanently unable to use public transport; and (c) that the motor vehicle will be wholly or mainly used for transporting himself; and (d) that he is not enjoying the benefit of this exemption in respect of any other motor vehicle currently owned by him. 8. Policy of insurance where the application for registration is made by a person who satisfies the Registrar of Motor Vehicles— (a) that he is the owner of the motor vehicle; (b) that he is entitled as the holder of— (i) a State concession card of a prescribed class; or (ii) a pensioner entitlement card issued under any Act or law of the Commonwealth, to travel on public transport in this State at reduced fares. 9. Policy of insurance where the application for registration is made by a person who satisfies the Registrar of Motor Vehicles— (a) that he or she is the owner of the motor vehicle; and (b) that he or she is the parent or legal guardian of a child who, in consequence of the loss by the child of the use of 1 or both of his or her legs, is permanently unable to use public transport; and (c) that the motor vehicle will be wholly or mainly used for transporting the child; and (d) that he or she is not enjoying the benefit of this exemption in respect of any other motor vehicle currently owned by him or her. 10. Policy of insurance where the application for registration is made by an entity which satisfies the Registrar of Motor Vehicles— (a) that the entity is a disability services provider endorsed as an income tax exempt charity under the Income Tax Assessment Act 1997 of the Commonwealth; and (b) that the motor vehicle will be wholly or mainly used for transporting people with disabilities. 3—Conveyance or transfer on sale of property not otherwise charged (1) Conveyance or transfer on sale of any property (not otherwise charged), including contract or agreement for sale, or conveyance operating as a voluntary disposition inter vivos of any property (including a statement under Part 4)— (b) where the value of the property conveyed— (i) does not exceed $12 000—for every $100 or fractional part of $100 of the value (ii) exceeds $12 000 but does not exceed $30 000 $120 plus $2.00 for every $100 or fractional part of $100 of the excess over $12 000 of that value (iii) exceeds $30 000 but does not exceed $50 000 $480 plus $3.00 for every $100 or fractional part of $100 of the excess over $30 000 of that value (iv) exceeds $50 000 but does not exceed $100 000 $1 080 plus $3.50 for every $100 or fractional part of $100 of the excess over $50 000 of that value (v) exceeds $100 000 but does not exceed $200 000 $2 830 plus $4.00 for every $100 or fractional part of $100 of the excess over $100 000 of that value (vi) exceeds $200 000 but does not exceed $250 000 $6 830 plus $4.25 for every $100 or fractional part of $100 of the excess over $200 000 of that value (vii) exceeds $250 000 but does not exceed $300 000 $8 955 plus $4.75 for every $100 or fractional part of $100 of the excess over $250 000 of that value (viii) exceeds $300 000 but does not exceed $500 000 $11 330 plus $5.00 for every $100 or fractional part of $100 of the excess over $300 000 of that value (ix) exceeds $500 000 $21 330 plus $5.50 for every $100 or fractional part of $100 of the excess over $500 000 of that value (2) Exemption 1. Conveyance or transfer of a mortgage or an interest in a mortgage (including such a conveyance or transfer under which a chose in action consisting of the debt secured by that mortgage or part of that debt is also conveyed or transferred). 2. Conveyance or transfer of any debenture, debenture stock, bond, note or other security of a similar kind of a government or of any municipal or other corporation, company or society (whether constituting a charge on the assets of the government, or of the municipal or other corporation, company or society or not). 3. Conveyance operating as a voluntary disposition inter vivos by an employer of any property for the purpose of providing individual personal benefits, pensions or retiring allowances for the employer's employees. 4. In the case of an amalgamation under the Fair Work Act 1994 any conveyance or transfer of property by an amalgamating association to the association formed by the amalgamation. 5. In the case of an amalgamation of 2 or more organisations under the Fair Work (Registered Organisations) Act 2009 of the Commonwealth, any conveyance or transfer of property to an amalgamated organisation from a de-registered organisation. Part 2—General exemptions from all stamp duties 16—General exemptions The following instruments are exempt from all stamp duties: 1 Wills, testamentary instruments and letters of administration and any instrument acknowledging, evidencing or recording any such instrument. 1A Agreement or memorandum of agreement made on or after 1 September 1992, not under seal, and not otherwise specifically charged with duty. 2 Certificates of title issued from the Lands Titles Office. 3 Customs bonds. 4 Administration bonds. 5 Bonds to the Crown. 6 Conveyances of bills, bonds, debentures or other securities issued by a public statutory body constituted under a law of the Commonwealth or of this or any other State or of any Territory of the Commonwealth, not being a prescribed statutory body or a statutory body of a prescribed class. 7 Bond on appointment of a special bailiff. 8 Memorandum of association, articles of association and rules and regulations of any incorporated company, association or society. 9 Marriage settlements. 10 Mortgage bonds guaranteed by the Government of South Australia. 11 Articles or indentures of apprenticeship and assignments of articles or indentures of apprenticeship. 12 Leases to the Crown and to any person on behalf of the Crown. 13 A power of attorney (or any other instrument in the nature of a power of attorney). 13A Grant of land from the Crown. 13B Conveyance, whether on sale or otherwise, to the Crown or to any person on behalf of the Crown (not being a surrender to the Crown, or any such person, of a lease or other interest in land in order that the Crown may grant to a person other than the surrenderor a lease of, or other interest in, the same land or any part thereof). 15 Any transfer of any fire, personal accident, fidelity, guarantee, livestock, plate glass or marine insurance or assurance policy.