22C A fidelity certificate, as defined in section 54D of the Building
Act 1982, issued on or after 1 July 2015 in accordance with Part 5A
of the Building Act 1982.
Motor vehicle certificates of registration
23 Any of the following motor vehicle certificates of registration:
(a) a motor vehicle certificate of registration issued to the person
in whose name the vehicle was last registered before it was
issued (whether registered in the Territory or elsewhere and
whether or not that registration has expired) other than:
(ii) a motor vehicle certificate of registration issued in
respect of a motor vehicle that:
(A) is a motor vehicle in which seating is provided for
not less than 12 persons; and
(B) is being registered under the Motor Vehicles
Act 1949 by a person who has, until so registering
the motor vehicle, never paid any stamp duty in
relation to that motor vehicle under any law in force
in the Commonwealth or a State or Territory of the
Commonwealth; or
(iii) a motor vehicle certificate of registration, or a motor
vehicle certificate of registration belonging to a class of
motor vehicle certificates of registration, prescribed for
the purposes of this subparagraph;
(b) a motor vehicle certificate of registration issued following a
conveyance of the motor vehicle:
(i) to a person who is the spouse, parent, child or stepchild
of the person in whose name the vehicle was last
registered (whether in the Territory or elsewhere) before
the issue of the motor vehicle certificate of registration;
or
(ii) to or from the spouse, parent, child or stepchild jointly
with that person;
if the conveyance is wholly by way of gift;
Stamp Duty Act 1978 134
(c) a motor vehicle certificate of registration issued to a person
who is engaged solely or principally in the business of
agricultural or pastoral production other than in respect of a
vehicle designed primarily and principally for the transport of
persons;
(d) a motor vehicle certificate of registration issued to a person to
give effect to:
(i) a change in that person's name; or
(ii) a change in the name of the business carried on by that
person;
(e) a motor vehicle certificate of registration issued to a person:
(i) who is the executor or administrator of, or the person
administering, the estate of a deceased person for the
purpose of transferring the vehicle to a person
beneficially entitled to the vehicle; or
(ii) who is the executor or administrator of, or the person
administering, the estate of a deceased person for the
purpose of sale in the course of winding-up the estate of
a deceased person; or
(iii) who is beneficially entitled to the vehicle under the
estate of a deceased person;
(f) a duplicate motor vehicle certificate of registration;
(g) a motor vehicle certificate of registration issued on an
application for registration by the Territory, by a Government
Business Division declared by regulation to be a Government
Business Division for the purposes of this item or by a person
acting on behalf of the Territory other than a Government
Business Division;
(h) a motor vehicle certificate of registration issued in the name of
an exempt entity;
(i) a motor vehicle certificate of registration issued to a person
who, in the opinion of the Commissioner, is engaged
principally in the business of buying and selling motor vehicles
(a motor vehicle trader) in respect of:
(i) a vehicle acquired by the motor vehicle trader for the
purpose of resale by the motor vehicle trader in the
ordinary course of business; or
Section 22C - Stamp Duty Act 1978 - A fidelity certificate, as defined in section 54D of the Building | Zoe
Stamp Duty Act 1978 135
(ii) a new motor vehicle used solely or principally by the
motor vehicle trader to sell new motor vehicles of the
same class;
other than:
(iii) a vehicle used solely or principally by the motor vehicle
trader, a member of the motor vehicle trader's staff or a
member of the motor vehicle trader's family; or
(iv) a vehicle used for general purposes in the motor vehicle
trader's business;
(j) a motor vehicle certificate of registration issued in respect of a
vehicle that is:
(i) a motorised wheelchair; or
(ii) an experimental or research vehicle that has no readily
ascertainable market value; or
(iii) a vehicle that has been brought into the Territory
principally to take part in, or be part of, a specific event
or specific events; or
(iv) registered under the Motor Vehicles Act 1949 as an
enthusiast vehicle; or
(v) a trailer that has a gross vehicle mass of not more
than 4.5 t;
Note for subparagraph (v)
A caravan is a trailer within the meaning of the definition trailer in the
Motor Vehicles Act 1949.
(k) a motor vehicle certificate of registration issued:
(i) to a veteran who is eligible to receive a pension at the
rate specified by section 22(4) or 24(4) of the Veterans'
Entitlements Act 1986 (Cth); and
(ii) in respect of a motor vehicle for the veteran's
non-commercial use;
(l) a motor vehicle certificate of registration issued to a person
solely to correct an error on another motor vehicle certificate
of registration on which stamp duty has been paid.
Stamp Duty Act 1978 136
1 KEY Key to abbreviations
amd = amended od = order
app = appendix om = omitted
bl = by-law pt = Part
ch = Chapter r = regulation/rule
cl = clause rem = remainder
div = Division renum = renumbered
exp = expires/expired rep = repealed
f = forms s = section
Gaz = Gazette sch = Schedule
hdg = heading sdiv = Subdivision
ins = inserted SL = Subordinate Legislation
lt = long title sub = substituted
nc = not commenced
2 LIST OF LEGISLATION
Taxation (Administration) Ordinance 1978 (Act No. 49, 1978)
Assent date 30 June 1978
Commenced 1 July 1978 (s 2)
Taxation (Administration) Act (No. 2) 1978 (Act No. 96, 1978)
Assent date 5 September 1978
Commenced 5 September 1978
Taxation (Administration) Act (No. 3) 1978 (Act No. 14, 1979)
Assent date 26 January 1979
Commenced 26 January 1979
Taxation (Administration) Act 1979 (Act No. 72, 1979)
Assent date 26 June 1979
Commenced 26 June 1979
Taxation (Administration) Act (No. 2) 1979 (Act No. 160, 1979)
Assent date 12 December 1979
Commenced 9 May 1980 (Gaz G19, 9 May 1980, p 17)
Taxation (Administration) Amendment Act 1981 (Act No. 68, 1981)
Assent date 31 August 1981
Commenced 1 September 1981 (s 2)
Taxation (Administration) Amendment Act 1982 (Act No. 78, 1982)
Assent date 8 December1982
Commenced 8 December1982
Taxation (Administration) Amendment Act 1983 (Act No. 34, 1983)
Assent date 3 October 1983
Commenced 3 October 1983
Stamp Duty Act 1978 137
Criminal Law (Regulatory Offences) Act 1983 (Act No. 68, 1983)
Assent date 28 November 1983
Commenced 1 January 1984 (s 2, s 2 Criminal Code Act 1983 (Act No. 47,
1983), Gaz G46, 18 November 1983, p 11 and Gaz G8,
26 February 1986, p 5)
Taxation (Administration) Amendment Act 1985 (Act No. 26, 1985)
Assent date 26 June 1985
Commenced 4 June 1985 (s 2)
Taxation (Administration) Amendment Act (No. 2) 1985 (Act No. 54, 1985)
Assent date 25 November 1985
Commenced 1 December 1985 (s 2)
Companies and Securities (Consequential Amendments) Act 1986 (Act No. 18, 1986)
Assent date 30 June 1986
Commenced 1 July 1986 (s 2)
Taxation (Administration) Amendment Act 1986 (Act No. 61, 1986)
Assent date 19 December 1986
Commenced 19 December 1986
Taxation (Administration) Amendment Act 1987 (Act No. 31, 1987)
Assent date 31 July 1987
Commenced 1 August 1987 (s 2)
Taxation (Administration) Amendment Act (No. 2) 1987 (Act No. 34, 1987)
Assent date 31 July 1987
Commenced 1 August 1987 (s 2)
Taxation (Administration) Amendment Act 1988 (Act No. 4, 1988)
Assent date 21 March 1988
Commenced 24 August 1988 (Gaz S44, 24 August 1988)
Taxation (Administration) Amendment Act (No. 2) 1988 (Act No. 53, 1988)
Assent date 17 November 1988
Commenced ss 1 to 5: 17 November 1988; ss 6 and 9: 17 August 1988;
ss 7 and 8: 1 September 1988 (s 2)
Taxation (Administration) Amendment Act 1989 (Act No. 23, 1989)
Assent date 15 June 1989
Commenced 29 November 1989 (s 2, s 2 Racing and Betting Amendment
Act 1989 (Act No. 12, 1989), s 2 Unlawful Betting Act 1989
(Act No. 13, 1989) and Gaz G17, 3 May 1989, p 2)
Amending Legislation
Statute Law Revision Act 1989 (Act No. 60, 1989)
Assent date 2 October 1989
Commenced 2 October 1989
Taxation (Administration) Amendment Act (No. 2) 1989 (Act No. 42, 1989)
Assent date 20 September 1989
Commenced s 7: 1 December 1989; rem: 20 September 1989 (s 2)
Stamp Duty Act 1978 138
Taxation (Administration) Amendment Act 1990 (Act No. 22, 1990)
Assent date 7 June 1990
Commenced 1 January 1991 (s 2, s 2 Stamp Duty Amendment Act 1990
(Act No. 21, 1990) and Gaz S76, 21 December 1990)
Local Court (Consequential Amendments) Act 1990 (Act No. 31, 1990)
Assent date 11 June 1990
Commenced 1 January 1991 (s 2, s 2 Local Court Act 1989 (Act No. 31,
1989) and Gaz G49, 12 December 1990, p 2)
Statute Law Revision Act 1990 (Act No. 33, 1990)
Assent date 11 June 1990
Commenced 11 June 1990
Taxation (Administration) Amendment Act (No. 2) 1990 (Act No. 47, 1990)
Assent date 20 September 1990
Commenced 20 September 1990
Debits Tax Act 1990 (Act No. 55, 1990)
Assent date 14 December 1990
Commenced 1 January 1991 (s 2 and s 2 Debits Tax Termination Act 1990
(Cth Act No. 136, 1990))
Corporations (Consequential Amendments) Act 1990 (Act No. 59, 1990)
Assent date 14 December 1990
Commenced 1 January 1991 (s 2, s 2 Corporations (NT) Act 1990 (Act
No. 56, 1990) and Gaz S76, 21 December 1990)
Taxation (Administration) Amendment Act 1991 (Act No. 18, 1991)
Assent date 3 June 1991
Commenced 3 June 1991
Real Property (Consequential Amendments) Act 1991 (Act No. 33, 1991)
Assent date 25 June 1991
Commenced 1 October 1991 (Gaz S49, 1 October 1991)
Taxation (Administration) Amendment Act (No. 2) 1991 (Act No. 80, 1991)
Assent date 24 December 1991
Commenced 1 January 1992 (s 2)
Taxation (Administration) Amendment Act 1992 (Act No. 52, 1992)
Assent date 18 September 1992
Commenced 1 July 1992 (s 2)
Public Sector Employment and Management (Consequential Amendments) Act 1993
(Act No. 28, 1993)
Assent date 30 June 1993
Commenced 1 July 1993 (s 2, s 2 Public Sector Employment and
Management Act 1993 (Act No. 11, 1993) and Gaz S53,
29 June 1993)
Taxation (Administration) Amendment Act 1993 (Act No. 59, 1993)
Assent date 5 October 1993
Commenced 31 August 1994 (Gaz G35, 31 August 1994, p 6)
Stamp Duty Act 1978 139
Taxation (Administration) Amendment Act (No. 2) 1993 (Act No. 60, 1993)
Assent date 5 October 1993
Commenced 1 October 1993 (s 2)
Taxation (Administration) Amendment Act 1994 (Act No. 43, 1994)
Assent date 30 June 1994
Commenced 1 July 1994 (s 2)
Taxation (Administration) Amendment Act (No. 2) 1994 (Act No. 71, 1994)
Assent date 15 December 1994
Commenced 15 December 1994
Financial Management (Consequential Amendments) Act 1995 (Act No. 5, 1995)
Assent date 21 March 1995
Commenced 1 April 1995 (s 2, s 2 Financial Management 1995 (Act No. 4,
1995) and Gaz S13, 31 March 1995)
Taxation (Administration) Amendment Act 1995 (Act No. 49, 1995)
Assent date 15 November 1995
Commenced 1 July 1995 (s 2, s 2 Stamp Duty Amendment Act
(No. 2) 1995 (Act No. 48, 1995))
Sentencing (Consequential Amendments) Act 1996 (Act No. 17, 1996)
Assent date 19 April 1996
Commenced 1 July 1996 (s 2, s 2 Sentencing Act 1995 (Act No. 39, 1995)
and Gaz S15, 13 June 1996)
Taxation (Administration) Amendment Act 1998 (Act No. 19, 1998)
Assent date 30 March 1998
Commenced 30 March 1998
Taxation (Administration) Amendment Act 1999 (Act No. 14, 1999)
Assent date 1 April 1999
Commenced ss 7(b), 18(a), (b), and (c) and 29(a): 1 July 1998;
rem: 1 April 1999 (s 2)
Statute Law Revision Act 1999 (Act No. 27, 1999)
Assent date 18 June 1999
Commenced 18 June 1999
Statute Law Revision Act (No. 2) 1999 (Act No. 48, 1999)
Assent date 10 November 1999
Commenced 10 November 1999
Statute Law Revision Act 2000 (Act No. 19, 2000)
Assent date 6 June 2000
Commenced 12 July 2000 (Gaz G27, 12 July 2000, p 2)
Financial Relations Agreement (Consequential Provisions) Act 2000 (Act No. 32, 2000)
Assent date 27 June 2000
Commenced 1 July 2001 (s 2)
Taxation (Administration) Amendment Act 2000 (Act No. 36, 2000)
Assent date 27 June 2000
Commenced 1 July 2000 (s 2)
Stamp Duty Act 1978 140
Land Title (Consequential Amendments) Act 2000 (Act No. 45, 2000)
Assent date 12 September 2000
Commenced 1 December 2000 (s 2, s 2 Land Title Act 2000 (Act No. 2,
2000) and Gaz G38, 27 September 2000, p 2)
Statute Law Revision Act 2001 (Act No. 3, 2001)
Assent date 22 March 2001
Commenced 22 March 2001
Corporations Reform (Consequential Amendments NT) Act 2001 (Act No. 17, 2001)
Assent date 29 June 2001
Commenced s 17(1) and (6): 1 July 2001 (s 2(2) and (3))
Taxation (Administration) Amendment Act 2001 (Act No. 47, 2001)
Assent date 19 July 2001
Commenced ss 4(1), 5, 15, 23 and 26: 29 May 2001; ss 4(2) and (3), 6
to 8, 14, 16 to 22, 24, 25, 27 to 29 and 31: 1 July 2001; ss 9,
13 and 30: 1 November 2001 (s 2, s 2 Financial Relations
Agreement (Consequential Provisions) Act (Act No. 32, 2000)
and Gaz G42, 24 October 2001, p 4)
Statute Law Revision Act (No. 2) 2001 (Act No. 62, 2001)
Assent date 11 December 2001
Commenced 11 December 2001
Corporations (Financial Services Reform Amendments) Act 2002 (Act No. 16, 2002)
Assent date 7 June 2002
Commenced 11 March 2002 (s 2, s 2 Financial Services Reform Act 2001
(Cth Act No. 122, 2001), s 2 Corporations Act 2001 (Cth Act
No. 50, 2001) and Cth Gaz S285, 13 July 2001)
Statute Law Revision (Financial Provisions) Act 2002 (Act No. 38, 2002)
Assent date 13 September 2002
Commenced 30 October 2002 (Gaz G43, 30 October 2002, p 3)
Taxation (Administration) Amendment Act 2001 (Act No. 50, 2002)
Assent date 10 October 2002
Commenced 10 October 2002 (s 2)
Statute Law Revision Act 2003 (Act No. 12, 2003)
Assent date 18 March 2003
Commenced 18 March 2003
Taxation (Administration) Amendment Act 2003 (Act No. 34, 2003)
Assent date 30 June 2003
Commenced ss 4 and 23: rep (Act No. 21, 2011);
ss 11 to 22 and 28: 27 May 2003; rem: 1 July 2003 (s 2)
Amending Legislation
Revenue Legislation Amendment Act 2011 (Act No. 21, 2011)
Assent date 24 June 2011
Commenced pt 2: 3 May 2011; rem: 1 July 2011 (s 2)
Statute Law Revision Act (No. 2) 2003 (Act No. 44, 2003)
Assent date 7 July 2003
Commenced 7 July 2003
Stamp Duty Act 1978 141
Law Reform (Gender, Sexuality and De Facto Relationships) Act 2003 (Act No. 1, 2004)
Assent date 7 January 2004
Commenced 17 March 2004 (Gaz G11, 17 March 2004, p 8)
Taxation (Administration) Amendment Act 2004 (Act No. 41, 2004)
Assent date 6 July 2004
Commenced pt 1: 6 July 2004; pt 2: 18 May 2004;
pts 3, 4 and 5: 1 July 2004; pt 6: 23 June 2004 (s 2)
Statute Law Revision Act (No. 2) 2004 (Act No. 54, 2004)
Assent date 15 September 2004
Commenced 27 October 2004 (Gaz G43, 27 October 2004, p 3)
Taxation (Administration) Amendment (Objections and Appeals )Act 2005 (Act No. 5,
2005)
Assent date 4 March 2005
Commenced 31 March 2005 (Gaz S11, 31 March 2005, p 1)
Australian Crime Commission (Consequential Amendments) Act 2005 (Act No. 7, 2005)
Assent date 17 March 2005
Commenced 18 May 2005 (s 2, s 2 Australian Crime Commission
(Northern Territory) Act 2005 (Act No. 6, 2005) and Gaz G20,
18 May 2005, p 2)
Taxation (Administration) Amendment Act 2005 (Act No. 28, 2005)
Assent date 18 July 2005
Commenced s 3 and pts 2 and 3: 3 May 2005; pts 4 and 5: 1 July 2005;
rem: 18 July 2005 (s 2)
Statute Law Revision Act 2005 (Act No. 44, 2005)
Assent date 14 December 2005
Commenced 14 December 2005
Treasury Legislation and Consequential Amendment Act 2006 (Act No. 19, 2006)
Assent date 28 June 2006
Commenced pt 1: 28 June 2006; pt 2: 2 May 2006; rem: 1 July 2006 (s 2)
Statute Law Revision Act 2007 (Act No. 4, 2007)
Assent date 8 March 2007
Commenced 8 March 2007
Revenue (Budget Initiatives) Amendment Act 2007 (Act No. 12, 2007)
Assent date 30 June 2007
Commenced pt 2, div 2 and pt 3, div 2: 1 May 2007; rem: 1 July 2007 (s 2)
Revenue Law Reform (Stamp Duty) Act 2007 (Act No. 27, 2007)
Assent date 29 October 2007
Commenced 1 January 2008 (s 2)
Law Reform (Work Health) Amendment Act 2007 (Act No. 30, 2007)
Assent date 12 December 2007
Commenced 1 July 2008 (Gaz S29, 25 June 2008)
Revenue Law Reform (Budget Initiatives) Act 2008 (Act No. 23, 2008)
Assent date 30 June 2008
Commenced pt 1, ss 3, 12(1), 18 and 19: 1 January 2008;
ss 7, 10 and 11(1): 6 May 2008; rem: 1 July 2008 (s 2)
Stamp Duty Act 1978 142
Local Government (Consequential Amendments) Act 2008 (Act No. 28, 2008)
Assent date 14 November 2008
Commenced 1 July 2008 (s 2)
Revenue Legislation Amendment Act 2009 (Act No. 17, 2009)
Assent date 25 June 2009
Commenced pt 1 and pt 3 divs 1 and 2: 1 October 2008;
pt 3 div 3: 6 May 2009; pt 2 divs 1 and 2, pt 3, div 4 and pts 4
and 5: June 2009; pt 3, dev 5: 1 July 2009; pt 2, div 3 and
pt 3, div 6: 1 January 2010 (s 2 and Gaz G49,
9 December 2009, p 3)
Revenue and Other Legislation Amendment Act 2010 (Act No. 21, 2010)
Assent date 30 June 2010
Commenced pt 2 and pt 4 divs 1 and 2: 4 May 2010; rem: 1 July 2010 (s 2)
Mineral Titles (Consequential Amendments) Act 2010 (Act No. 37, 2010)
Assent date 18 November 2010
Commenced 7 November 2011 (Gaz G41, 12 October 2011, p 5)
Revenue Legislation Amendment Act 2011 (Act No. 21, 2011)
Assent date 24 June 2011
Commenced pt 2: 3 May 2011; rem: 1 July 2011 (s 2)
Revenue and Other Legislation Amendment Act 2012 (Act No. 30, 2012)
Assent date 18 December 2012
Commenced pts 2 and 3: 4 December 2012; pt 4: 1 January 2013;
rem: 18 December 2012 (s 2)
Penalties Amendment (Miscellaneous) Act 2013 (Act No. 23, 2013)
Assent date 12 July 2013
Commenced 28 August 2013 (Gaz G35, 28 August 2013, p 2)
Treasury Legislation Amendment Act 2014 (Act No. 24, 2014)
Assent date 26 June 2014
Commenced 13 May 2014 (s 2)
Statute Law Revision Act 2014 (Act No. 38, 2014)
Assent date 13 November 2014
Commenced 13 November 2014
Workers Rehabilitation and Compensation Legislation Amendment Act 2015 (Act No. 9,
2015)
Assent date 23 April 2015
Commenced ss 3, 4, 5, 24, 25 and pt 4: 22 May 2015; rem: 1 July 2015:
(Gaz S50, 22 May 2015)
Revenue and Other Legislation Amendment Act 2015 (Act No. 18, 2015)
Assent date 23 June 2015
Commenced pt 2 and pt 5, divs 1 to 4: 28 April 2015; pts 3 and 4, pt 5,
divs 5 to 8 and pt 6: 1 July 2015; rem: 23 June 2015 (s 2)
Fisheries Legislation Amendment Act 2016 (Act No. 23, 2016)
Assent date 9 June 2016
Commenced 1 January 2017 (Gaz G51, 21 December 2016, p 12)
Stamp Duty Act 1978 143
Stamp Duty Amendment (First Home Owner Discount) Act 2016 (Act No. 31, 2016)
Assent date 13 July 2016
Commenced 13 July 2016
Stamp Duty Amendment Act 2016 (Act No. 35, 2016)
Assent date 20 December 2016
Commenced 20 December 2016
Revenue and Other Legislation Amendment Act 2017 (Act No. 13, 2017)
Assent date 27 June 2017
Commenced 1 July 2017 (s 2)
Revenue Legislation Amendment Act 2018 (Act No. 14, 2018)
Assent date 28 June 2018
Commenced pts 3, 4 and 6 (except ss 34 and 36(3)): 1 May 2018;
pt 2, divs 1 and 2, pt 5, ss 34 and 36(3) and pt 7: 1 July 2018;
pt 2, div 3 and pt 8: 1 July 2019 (s 2)
Revenue Legislation Amendment Act 2019 (Act No. 22, 2019)
Assent date 21 June 2019
Commenced pt 3: 21 June 2019; rem: 8 February 2019 (s 2)
Treasury and Finance Legislation Amendment Act 2020 (Act No. 28, 2020)
Assent date 15 December 2020
Commenced pts 2 and 3: 1 July 2020 (s 2(2)); pt 4: 1 December 2020
(s 2(3)); rem: 16 December 2020 (s 2(1))
Revenue Legislation Amendment and Repeal Act 2022 (Act No. 15, 2022)
Assent date 30 June 2022
Commenced 1 July 2022 (s 2)
Stamp Duty Amendment Act 2023 (Act No. 17, 2023)
Assent date 27 June 2023
Commenced 9 May 2023 (s 2)
Building Legislation Amendment Act 2024 (Act No. 1, 2024)
Assent date 1 March 2024
Commenced pts 1 and 2: 15 April 2024 (Gaz G8, 11 April 2024, p 1);
rem: 15 April 2025 (s 2(3))
Revenue Legislation Amendment Act 2025 (Act No. 17, 2025)
Assent date 26 June 2025
Commenced 1 July 2025 (s 2 and s 2 Payroll Tax Amendment Act 2025
(Act No. 1, 2025)
3 SAVINGS AND TRANSITIONAL PROVISIONS
s 4 Taxation (Administration) Act (No. 2) 1978 (Act No. 96, 1978)
s 10 and Pt 6, Div 3 Financial Relations Agreement (Consequential
Provisions) Act 2000 (Act No. 32, 2000)
ss 24 and 25(2) Taxation (Administration) Amendment Act 2000 (Act No. 36,
2000)
s 30 Taxation (Administration) Amendment Act 2001 (Act No. 47, 2001)
ss 16(2) and (3) and 23(2) Taxation (Administration) Amendment Act 2003
(Act No. 34, 2003)
s 97 of this Act for repeal of former transitional provisions (Parts IX to XII)
Stamp Duty Act 1978 144
4 GENERAL AMENDMENTS
General amendments of a formal nature (which are not referred to in the table
of amendments to this reprint) are made by the Interpretation Legislation
Amendment Act 2018 (Act No. 22, 2018) to: ss 1, 4, 4AB, 23, 43, 56A, 56BD,
56K, 56M, 58, 86, 88, 89, 89A, 90, 90A, 91, 91A, 103 and 105 and Sch 2.
5 LIST OF AMENDMENTS
lt amd No. 31, 1987, s 15; No. 27, 2007, s 5
pt 1 hdg amd No. 27, 2007, s 6
s 1 amd No. 31, 1987, s 15
sub No. 27, 2007, s 7
s 2 amd No. 31, 1987, s 15
s 3 amd No. 31, 1987, s 15
rep No. 27, 2007, s 8
s 4 amd No. 96, 1978, s 3; No. 72, 1979, s 3; No. 160, 1979, s 4; No. 68, 1981,
s 5; No. 78, 1982, s 3; No. 54, 1985, s 4; No. 61, 1986, s 3; No. 31, 1987,
ss 4 and 15; No. 34, 1987, s 4; No. 4, 1988, s 4; No. 53, 1988, s 4; No. 42,
1989, s 4; No. 22, 1990, s 4; No. 47, 1990, s 3; No. 18, 1991, s 3; No. 80,
1991, s 4; No. 60, 1993, s 4; No. 43, 1994, s 4; No. 19, 1998, s 3; No. 14,
1999, s 4; No. 19, 2000, s 9; No. 32, 2000, ss 5, 13 and 26; No. 36, 2000,
ss 4, 22, 25, 26, 27, 31 and 42; No. 17, 2001, s 17; No. 47, 2001, s 4; No. 16,
2002, s 7; No. 50, 2002, s 4; No. 44, 2003, s 4; No. 54, 2004, s 7; No. 28,
2005, s 6; No. 44, 2005, s 31; No. 19, 2006, ss 20, 35, 47, 65 and 81; No. 12,
2007, ss 11 and 19; No. 27, 2007, s 9; No. 23, 2008, s 4; No. 17, 2009, ss 15,
23 and 29; No. 21, 2010, ss 20 and 37; No. 21, 2011, s 26; No. 37, 2010,
s 10; No. 18, 2015, s 29; No. 23, 2016, s 69; No. 14, 2018, s 31; No. 15,
2022, s 18; No. 17, 2023, s 4; No. 17, 2025, s 16
s 4A ins No. 36, 2000, s 17
amd No. 50, 2002, s 5; No. 44, 2003, s 4; No. 41, 2004, s 4; No. 19, 2006,
s 48; No. 12, 2007, s 20; No. 27, 2007, s 10; No. 18, 2015, s 40; No. 14,
2018, s 32
s 4AB ins No. 19, 2006, s 66
sub No. 27, 2007, s 11
amd No. 23, 2008, s 5; No. 37, 2010, s 10; No. 14, 2018, s 33
s 4AC ins No. 27, 2007, s 11
s 4B ins No. 47, 2001, s 5
amd No. 41, 2004, s 5; No. 19, 2006, s 27; No. 27, 2007, s 12; No. 21, 2010,
s 37
s 4C ins No. 50, 2002, s 6
amd No. 19, 2006, s 36
rep No. 17, 2023, s 5
s 4D ins No. 19, 2006, s 67
sub No. 27, 2007, s 13
amd No. 17, 2023, s 6
s 4E ins No. 17, 2009, s 16
s 4F ins No. 17, 2009, s 30
amd No. 17, 2025, s 17
pt 2 hdg sub No. 27, 2007, s 14
s 5 amd No. 31, 1987, s 15; No. 4, 1988, s 5
sub No. 27, 2007, s 14
ss 5A – 5B ins No. 4, 1988, s 6
amd No. 28, 1993, s 3
Stamp Duty Act 1978 145
s 6 amd No. 31, 1987, s 15
sub No. 19, 1998, s 4
s 7 amd No. 31, 1987, s 15; No. 4, 1988, s 7; No. 42, 1989, s 5; No. 59, 1993,
s 3; No. 60, 1993, s 5; No. 5, 1995, s 19; No. 14, 1999, s 5; No. 50, 2002, s 7
s 8 amd No. 31, 1987, s 15; No. 19, 2006, s 82
pt 3 hdg sub No. 27, 2007, s 15
s 9 amd No. 72, 1979, s 4; No. 31, 1987, ss 5 and 15; No. 43, 1994, s 5; No. 14,
1999, s 6; No. 47, 2001, s 6; No. 19, 2006, s 83
sub No. 27, 2007, s 16
amd No. 23, 2008, s 6; No. 17, 2009, s 31; No. 18, 2015, s 30 No. 17, 2023,
s 7
s 9A ins No. 78, 1982, s 4
amd No. 43, 1994, s 6; No. 14, 1999, s 7; No. 32, 2000, s 27
sub No. 27, 2007, s 16
s 9B ins No. 31, 1987, s 6
s 9BA ins No. 80, 1991, s 5
amd No. 50, 2002, s 8; No. 19, 2006, s 37
rep No. 17, 2023, s 8
s 9BB ins No. 47, 2001, s 7
amd No. 50, 2002, s 9; No. 19, 2006, s 38; No. 27, 2007, s 17; No. 21, 2010,
s 37
rep No. 17, 2023, s 8
s 9BC ins No. 50, 2002, s 10
s 9C ins No. 31, 1987, s 6
amd No. 27, 2007, s 18; No. 21, 2010, s 37
s 9D ins No. 18, 1991, s 4
s 10 amd No. 31, 1987, ss 7 and 15; No. 17, 1996, s 6; No. 14, 1999, s 8; No. 19,
2006, s 68
sub No. 27, 2007, s 19
s 11 amd No. 31, 1987, s 15; No. 19, 2006, s 84
sub No. 27, 2007, s 19
s 12 amd No. 19, 2006, s 85
rep No. 27, 2007, s 18
s 13 sub No. 19, 2006, s 86
rep No. 27, 2007, s 18
s 14 amd No. 31, 1987, s 15; No. 60, 1993, s 6; No. 14, 1999, s 30
rep No. 19, 2006, s 87
s 15 amd No. 31, 1987, s 15
s 16 sub No. 27, 2007, s 20
s 17 amd No. 72, 1979, s 5; No. 78, 1982, s 5; No. 31, 1987, ss 8 and 15; No. 60,
1993, s 7; No. 43, 1994, s 7; No. 19, 2006, s 27
s 17A ins No. 53, 1988, s 5
amd No. 42, 1989, s 6; No. 14, 1999, s 30; No. 36, 2000, s 43; No. 47, 2001,
s 8
amd No. 17, 2009, s 32; No. 21, 2010, s 21
div 2 hdg rep No. 60, 1993, s 20
Stamp Duty Act 1978 146
s 18 amd No. 72, 1979, s 6; No. 31, 1987, s 15
s 19 amd No. 31, 1987, s 15
amd No. 19, 2006, s 21; No. 12, 2007, s 17
sub No. 27, 2007, s 21
s 20 amd No. 31, 1987, s 15
amd No. 34, 2003, s 5; No. 19, 2006, s 22; No. 12, 2007, s 18; No. 21, 2010,
s 37
s 21 rep No. 60, 1993, s 8
amd No. 27, 2007, s 22
s 22 amd No. 31, 1987, s 15
rep No. 19, 2006, s 23
s 23 amd No. 31, 1987, s 15
amd No. 34, 2003, s 6; No. 19, 2006, s 27; No. 27, 2007, s 23
s 24 amd No. 31, 1987, s 15
amd No. 27, 2007, s 24
s 24A ins No. 14, 1979, s 3
ss 25 – 26 rep No. 60, 1993, s 8
amd No. 19, 2006, s 27; No. 27, 2007, s 26
div 3 hdg rep No. 42, 1989, s 7
s 27 rep No. 42, 1989, s 7
s 28 amd No. 31, 1987, s 15
amd No. 27, 2007, s 27; No. 21, 2010, s 37
s 29 amd No. 31, 1987, s 15
amd No. 34, 2003, s 7
s 29AA ins No. 34, 2003, s 8
div 3A hdg ins No. 54, 1985, s 5
s 29A ins No. 54, 1985, s 5
Stamp Duty Act 1978 147
s 29B ins No. 54, 1985, s 5
ss 29C – 29G ins No. 54, 1985, s 5
div 3B hdg ins No. 54, 1985, s 5
s 29H ins No. 54, 1985, s 5
amd No. 62, 2001, s 15; No. 38, 2002, s 6
s 29J ins No. 54, 1985, s 5
amd No. 14, 1999, s 9
ss 29K – 29M ins No. 54, 1985, s 5
s 29N ins No. 54, 1985, s 5
amd No. 14, 1999, s 10
s 29P ins No. 54, 1985, s 5
s 29Q ins No. 54, 1985, s 5
sub No. 14, 1999, s 11
div 4 hdg rep No. 42, 1989, s 7
ss 30 – 31 rep No. 42, 1989, s 7
s 32 amd No. 72, 1979, s 7; No. 31, 1987, s 15
s 33 amd No. 31, 1987, s 15
s 34 rep No. 42, 1989, s 7
div 5 hdg rep No. 42, 1989, s 7
s 35 amd No. 72, 1979, s 8
s 36 sub No. 72, 1979, s 9
amd No. 31, 1987, s 15
s 37 sub No. 72, 1979, s 9
ins No. 47, 2001, s 9
amd No. 34, 2003, s 9; No. 21, 2010, s 37
s 37A ins No. 18, 2015, s 31
s 38 rep No. 42, 1989, s 7
ins No. 36, 2000, s 18
amd No. 27, 2007, s 28; No. 18, 2015, s 32
s 39 amd No. 31, 1987, s 15; No. 14, 1999, s 30
sub No. 47, 2001, s 10
amd No. 27, 2007, s 29; No. 21, 2010, s 37
s 41 amd No. 47, 2001, s 11
sub No. 27, 2007, s 30
s 42 amd No. 31, 1987, s 15; No. 14, 1999, s 30
sub No. 27, 2007, s 30
s 43 sub No. 27, 2007, s 30
s 44 sub No. 14, 1999, s 12; No. 27, 2007, s 30
Stamp Duty Act 1978 148
s 44A ins No. 26, 1985, s 3
amd No. 18, 1986, s 3; No. 59, 1990, s 4; No. 14. 1999, s 30; No. 36, 2000,
s 19; No. 17, 2001, s 17
sub No. 47, 2001, s 12; No. 27, 2007, s 30
s 44B ins No. 26, 1985, s 3
sub No. 47, 2001, s 13
amd No. 16, 2002, s 7
pt 3
div 7 hdg rep No. 18, 2015, s 33
s 44C ins No. 36, 2000, s 20
amd No. 27, 2007, s 31
s 45 amd No. 31, 1987, s 15; No. 14, 1999, s 30; No. 27, 2007, s 32
s 46 rep No. 18, 2015, s 33
s 47 sub No. 27, 2007, s 33
s 48 amd No. 31, 1987, s 15; No. 14, 1999, s 30
sub No. 27, 2007, s 33
s 49 amd No. 72, 1979, s 10
sub No. 14, 1999, s 13; No. 27, 2007, s 33
div 7A hdg ins No. 36, 2000, s 21
s 49A ins No. 36, 2000, s 21
amd No. 18, 2015, s 34
s 49B ins No. 36, 2000, s 21
amd No. 18, 2015, s 35
s 49C ins No. 36, 2000, s 21
amd No. 27, 2007, s 34; No. 18, 2015, s 36
div 8 hdg amd No. 72, 1979, s 11
s 50 amd No. 72, 1979, s 12; No. 31, 1987, s 9
sub No. 27, 2007, s 35
s 51 amd No. 72, 1979, s 13; No. 31, 1987, s 15
rep No. 34, 2003, s 10
s 52 amd No. 72, 1979, s 14; No. 31, 1987, ss 10 and 15; No. 43, 1994, s 8;
No. 14, 1999, s 30; No. 47, 2001, s 14
rep No. 34, 2003, s 10
s 52A ins No. 80, 1991, s 6
amd No. 27, 2007, s 36; No. 21, 2010, s 37
s 53 rep No. 19, 2006, s 39
s 54 amd No. 72, 1979, s 15; No. 31, 1987, s 15
s 55 amd No. 31, 1987, s 15; No. 14, 1999, s 30
sub No. 36, 2000, s 23
amd No. 3, 2001, s 8
s 55AA ins No. 36, 2000, s 23
s 55A ins No. 18, 1991, s 4
rep No. 27, 2007, s 37
s 56 amd No. 36, 2000, s 44
Stamp Duty Act 1978 149
s 56A ins No. 72, 1979, s 16
sub No. 78, 1982, s 6
amd No. 31, 1987, s 11
sub No. 80, 1991, s 7
amd No. 36, 2000, s 45; No. 41, 2004, s 14; No. 19, 2006, ss 27 and 69;
No. 27, 2007, s 38; No. 17, 2009, s 33
s 56B ins No. 4, 1988 s 8
rep No. 43, 1994, s 9
ins No. 36, 2000, s 46
amd No. 19, 2006, s 40
rep No. 27, 2007, s 39
div 8AA hdg ins No. 36, 2000, s 15
s 56BA ins No. 36, 2000, s 15
sub No. 27, 2007, s 40
div 8AAA hdg ins No. 47, 2001, s 15
s 56BAA ins No. 47, 2001, s 15
amd No. 44, 2003, s 4; No. 1, 2004, s 62
rep No. 27, 2007, s 41
s 56BAB ins No. 47, 2001, s 15
sub No. 27, 2007, s 41
s 56BAC ins No. 47, 2001, s 15
amd No. 41, 2004, s 11; No. 19, 2006, s 27
sub No. 27, 2007, s 41
div 8AB hdg ins No. 36, 2000, s 16
s 56BB ins No. 36, 2000, s 16
s 56BC ins No. 36, 2000, s 16
amd No. 19, 2006, s 27; No. 27, 2007, s 42
s 56BD ins No. 36, 2000, s 16
amd No. 19, 2006, s 27; No. 27, 2007, s 43; No. 21, 2010, s 37
s 56BE ins No. 41, 2004, s 15
amd No. 21, 2010, s 37; No. 38, 2014, s 2
div 8A hdg ins No. 53, 1988, s 6
sub No. 19, 2006, s 49
s 56C ins No. 53, 1988, s 6
amd No. 48, 1999, s 3; No. 19, 2000, s 9; No. 36, 2000, s 5; No. 17, 2001,
s 17; No. 50, 2002, s 12; No. 34, 2003, s 11; No. 44, 2003, s 4; No. 1, 2004,
s 62; No. 41, 2004, s 6; No. 54, 2004, s 7; No. 28, 2005, s 4; No. 19, 2006,
s 50; No. 12, 2007, s 21; No. 27, 2007, s 44; No. 17, 2009, ss 17, 24 and 34;
No. 21, 2010, ss 11, 22 and 37
s 56CA ins No. 19, 2006, s 51
rep No. 27, 2007, s 45
ins No. 17, 2009, s 25
s 56CAA ins No. 21, 2010, s 23
s 56D ins No. 53, 1988, s 6
amd No. 34, 2003, s 12; No. 19, 2006, s 52; No. 27, 2007, s 46
Stamp Duty Act 1978 150
s 56E ins No. 53, 1988, s 6
amd No. 14, 1999, s 14; No. 36, 2000, s 6
s 56F ins No. 53, 1988, s 6
amd No. 33, 1991, s 7; No. 80, 1991, s 8; No. 36, 2000, s 7; No. 45, 2000,
s 11; No. 34, 2003, s 13; No. 5, 2005, s 4; No. 19, 2006, s 53
s 56G ins No. 53, 1988, s 6
amd No. 33, 1991, s 7; No. 36, 2000, s 8; No. 45, 2000, s 11
s 56H ins No. 53, 1988, s 6
amd No. 33, 1991, s 7; No. 36, 2000, s 9; No. 45, 2000, s 11
s 56J ins No. 53, 1988, s 6
amd No. 33, 1991, s 7; No. 36, 2000, s 10; No. 45, 2000, s 11
s 56K ins No. 53, 1988, s 6
amd No. 14, 1999, s 15; No. 36, 2000, s 11; No. 34, 2003, s 14; No. 19,
2006, s 54; No. 27, 2007, s 48; No. 17, 2009, ss 18 and 35; No. 21, 2010,
s 12
s 56M ins No. 53, 1988, s 6
amd No. 33, 1990, s 9; No. 47, 2001, s 16; No. 34, 2003, s 15; No. 41, 2004,
ss 7 and 12; No. 19, 2006, s 55; No. 27, 2007, s 49; No. 17, 2009, ss 19
and 36; No. 21, 2010, ss 13 and 37; No. 21, 2011, s 27
s 56N ins No. 53, 1988, s 6
amd No. 43, 1994, s 10; No. 19, 2000, s 9; No. 32, 2000, s 28; No. 36, 2000,
s 12; No. 17, 2001, s 17; No. 47, 2001, s 17; No. 16, 2002, s 7; No. 50, 2002,
s 13; No. 34, 2003, s 16
sub No. 19, 2006, s 56
ss 56NA –
56NB ins No. 19, 2006, s 56
s 56P ins No. 53, 1988, s 6
amd No. 50, 2002, s 14
sub No. 34, 2003, s 17
amd No. 19, 2006, s 57; No. 17, 2009, s 26
s 56Q ins No. 53, 1988, s 6
amd No. 43, 1994, s 11
sub No. 34, 2003, s 17
amd No. 19, 2006, s 58; No. 17, 2009, s 20
s 56R ins No. 53, 1988, s 6
amd No. 36, 2000, s 13; No. 50, 2002, s 15; No. 34, 2003, s 18; No. 19,
2006, s 59
s 56S ins No. 53, 1988, s 6
amd No. 50, 2002, s 16; No. 34, 2003, s 19; No. 19, 2006, s 60; No. 27,
2007, s 50; No. 21, 2010, s 37
s 56T ins No. 53, 1988, s 6
amd No. 48, 1999, s 3; No. 19, 2000, s 9; No. 36, 2000, s 14; No. 17, 2001,
s 17; No. 34, 2003, s 20
sub No. 19, 2006, s 61
s 56U ins No. 53, 1988, s 6
amd No. 34, 2003, s 21
rep No. 41, 2004, s 8
div 8B hdg ins No. 34, 2003, s 22
sub No. 17, 2009, s 21
s 56V ins No. 34, 2003, s 22
amd No. 41, 2004, s 13; No. 19, 2006, s 27
rep No. 27, 2007, s 51
Stamp Duty Act 1978 151
s 56W ins No. 34, 2003, s 22
sub No. 27, 2007, s 51
amd No. 17, 2009, s 22
s 57 amd No. 31, 1987, s 15; No. 47, 1990, s 4; No. 14, 1999, s 30; No. 12, 2007,
s 12
sub No. 27, 2007, s 52
s 58 amd No. 31, 1987, s 15; No. 60, 1993, s 10; No. 36, 2000, s 32; No. 27,
2007, s 53
s 59 amd No. 31, 1987, s 15; No. 47, 1990, s 5
sub No. 60, 1993, s 11
amd No. 14, 1999, ss 16 and 30; No. 32, 2000, s 14; No. 36, 2000, s 33;
No. 23, 2013, s 5
s 59A ins No. 34, 2003, s 24
div 10 hdg rep No. 32, 2000, s 29
s 62 amd No. 31, 1987, s 15; No. 14, 1999, s 30
s 63 amd No. 31, 1987, s 15; No. 14, 1999, s 17
s 64 amd No. 31, 1987, s 15; No. 14, 1999, s 30
s 65 rep No. 32, 2000, s 29
s 66 amd No. 31, 1987, s 15; No. 36, 2000, s 40
div 11 hdg amd No. 49, 1995, s 3
s 67 amd No. 78, 1982, s 7; No. 31, 1987, s 15; No. 42, 1989, s 8; No. 43, 1994,
s 12
sub No. 71, 1994, s 3
amd No. 49, 1995, s 4; No. 32, 2000, s 30; No. 17, 2001, s 17
s 67A ins No. 36, 2000, s 41
s 68 amd No. 43, 1994, s 13
s 69 sub No. 78, 1982, s 8
amd No. 49, 1995, s 5
div 11A hdg ins No. 72, 1979, s 17
s 69A ins No. 72, 1979, s 17
amd No. 78, 1982, s 9
s 69B ins No. 72, 1979, s 17
amd No. 78, 1982, s 10
s 69C ins No. 72, 1979, s 17
s 69D ins No. 72, 1979, s 17
amd No. 80, 1991, s 9
s 69E ins No. 72, 1979, s 17
amd No. 34, 1983, s 3
Stamp Duty Act 1978 152
ss 69F – 69H ins No. 72, 1979, s 17
s 69J ins No. 34, 1983, s 4
div 11B hdg ins No. 4, 1988, s 9
ss 69K – 69M ins No. 4, 1988, s 9
s 69N ins No. 4, 1988, s 9
ss 69P – 69Q ins No. 4, 1988, s 9
div 12 hdg rep No. 23, 1989, s 3
ins No. 43, 1994, s 14
div 13 hdg rep No. 12, 2007, s 13
s 70 amd No. 31, 1987, s 15
rep No. 23, 1989, s 3
ins No. 43, 1994, s 14
amd No. 14, 1999, s 18
ins No. 50, 2002, s 17
div 12A hdg ins No. 68, 1981, s 6
rep No. 22, 1990, s 5
ss 70A – 70D ins No. 68, 1981, s 6
rep No. 22, 1990, s 5
s 71 amd No. 72, 1979, s 18; No. 31, 1987, s 15; No. 14, 1998, s 30; No. 32,
2000, s 15; No. 36, 2000, s 28
s 72 rep No. 12, 2007, s 13
s 73 amd No. 72, 1979, s 19; No. 47, 2001, s 18
s 74 amd No. 14, 1999. s 19; No. 47, 2001, s 19
s 75 amd No. 72, 1979, s 20; No. 14, 1999, s 30; No. 32, 2000, s 16; No. 50,
2002, s 18
s 75AA ins No. 36, 2000, s 29
s 75AB ins No. 50, 2002, s 19
s 75A ins No. 71, 1994, s 4
amd No. 36, 2000, s 30
ss 76 – 77 amd No. 31, 1987, s 15; No. 14, 1999, s 30
s 78 amd No. 72, 1979, s 21; No. 31, 1987, s 15
s 78A ins No. 52, 1992, s 3
amd No. 47, 2001, s 20; No. 34, 2003, s 25
Stamp Duty Act 1978 153
s 78B ins No. 52, 1992, s 3
amd No. 47, 2001, s 21; No. 34, 2003, s 26
s 78C ins No. 52, 1992, s 3
amd No. 27, 1999, s 15; No. 47, 2001, s 22; No. 34, 2003, s 27
s 78D ins No. 52, 1992, s 3
s 79 amd No. 72, 1979, s 22
sub No. 14, 1999, s 20
s 80 rep No. 12, 2007, s 13
div 13A hdg ins No. 31, 1987, s 12
s 80A ins No. 31, 1987, s 12
amd No. 34, 1987, s 5; No. 53, 1988, s 7
s 80B ins No. 31, 1987, s 12
amd No. 14, 1999, s 21
s 80C ins No. 31, 1987, s 12
amd No. 34, 1987, s 6
s 80D ins No. 31, 1987, s 12
amd No. 53, 1988, s 8; No. 14, 1999, s 22
s 80E ins No. 31, 1987, s 12
amd No. 14, 1999, ss 23 and 30
s 80F ins No. 31, 1987, s 12
s 80G ins No. 31, 1987, s 12
amd No. 34, 1987, s 8
s 80H ins No. 31, 1987, s 12
amd No. 5, 1995, s 19
pt 3
div 14 hdg rep No. 27, 2007, s 54
s 81 amd No. 14, 1999, s 24; No. 19, 2000, s 9; No. 54, 2004, s 7; No. 28, 2005,
s 8; No. 4, 2007, s 7
rep No. 27, 2007, s 54
s 82 amd No. 4, 2007, s 7
rep No. 27, 2007, s 54
div 15 hdg ins No. 53, 1988, s 9
s 83A ins No. 53, 1988, s 9
amd No. 80, 1991, s 10; No. 43, 1994, s 15; No. 71, 1994, s 5; No. 32, 2000,
s 32; No. 47, 2001, s 23; No. 50, 2002, s 20; No. 34, 2003, s 28; No. 44,
2003, s 4; No. 41, 2004, ss 9 and 16; No. 19, 2006, ss 25 and 70
rep No. 27, 2007, s 55
Stamp Duty Act 1978 154
s 83B ins No. 53, 1988, s 9
amd No. 80, 1991, s 11; No. 43, 1994, s 16; No. 71, 1994, s 6; No. 47, 2001,
s 24; No. 19, 2006, s 26
sub No. 27, 2007, s 55
s 83C ins No. 53, 1988, s 9
rep No. 80, 1991, s 12
ins No. 27, 2007, s 55
s 83D ins No. 53, 1988, s 9
amd No. 80, 1991, s 13; No. 71, 1994, s 7; No. 12, 2003, s 18
rep No. 27, 2007, s 56
s 83E ins No. 53, 1988, s 9
amd No. 14, 1999, s 30; No. 21, 2010, s 37; No. 23, 2013, s 5
s 83F ins No. 53, 1988, s 9
amd No. 31, 1990, s 7; No. 14, 1999, s 25
rep No. 27, 2007, s 56
pt 4 hdg sub No. 27, 2007, s 57
s 84 amd No. 31, 1987, s 15
s 85 amd No. 31, 1987, s 15; No. 47, 2001, s 25
s 86 amd No. 31, 1987, s 15
amd No. 21, 2010, s 24; No. 38, 2014, s 2
pt 5 hdg ins No. 27, 2007, s 57
pt 5
div 1 hdg ins No. 27, 2007, s 57
s 87 amd No. 31, 1987, s 15; No. 71, 1994, s 8; No. 17, 1996, s 6; No. 14, 1999,
s 30; No. 19, 2006, s 71
pt 5
div 2 hdg ins No. 27, 2007, s 57
s 88 amd No. 31, 1987, s 15; No. 71, 1994, s 9; No. 17, 1996, s 6; No. 14, 1999,
s 30; No. 19, 2006, s 72
amd No. 23, 2008, s 7; No. 17, 2009, s 40; No. 21, 2010, s 14; No. 30, 2012,
s 4; No. 18, 2015, s 24; No. 31, 2016, s 3; No. 35, 2016, s 3; No. 22, 2019,
s 8
s 88A ins No. 22, 2019, s 9
amd No. 28, 2020, s 8
s 89 amd No. 31, 1987, s 15; No. 47, 1990, s 6; No. 71, 1994, s 10; No. 17, 1996,
s 6; No. 14, 1999, s 30; No. 19, 2006, s 73
amd No. 23, 2008, s 8; No. 17, 2009, s 41; No. 21, 2010, ss 15 and 37;
No. 21, 2011, s 9; No. 30, 2012, s 5
s 89AA ins No. 31, 2016, s 4
amd No. 35, 2016, s 4; No. 22, 2019, s 10
ss 89AAB –
89AAC ins No. 22, 2019, s 11
s 89A ins No. 21, 2010, s 16
amd No. 21, 2011, s 10; No. 30, 2012, s 6; No. 38, 2014, s 2; No. 18, 2015,
s 26; No. 35, 2016, s 5; No. 13, 2017, s 10; No. 14, 2018, s 34
s 90 amd No. 31, 1987, s 15
amd No. 23, 2008, s 9; No. 21, 2010, ss 17 and 37; No. 21, 2011, s 11;
No. 30, 2012, s 7; No. 24, 2014, s 11; No. 18, 2015, s 27; No. 35, 2016, s 6;
No. 22, 2019, s 12
s 90AA ins No. 24, 2014, s 12
Stamp Duty Act 1978 155
s 90A ins No. 30, 2012, s 8
amd No. 22, 2019, s 13; No. 15, 2022, s 19
s 90AB ins No. 22, 2019, s 14
s 90B ins No. 35, 2016, s 7
amd No. 22, 2019, s 15
pt 5
div 2A hdg ins No. 15, 2022, s 20
s 90C ins No. 15, 2022, s 20
amd No. 1, 2024, s 26
s 90D ins No. 15, 2022, s 20
pt 5
div 3 hdg ins No. 27, 2007, s 57
sub No. 21, 2011, s 28
s 91 rep No. 19, 2006, s 74
ins No. 27, 2007, s 57
sub No. 21, 2011, s 28
pt 5
div 3A hdg ins No. 18, 2015, s 42
ss 91A – 91B ins No. 18, 2015, s 42
pt 5
div 4 hdg ins No. 27, 2007, s 57
s 92 sub No. 27, 2007, s 57
pt 5
div 5 hdg ins No. 15, 2022, s 21
s 92A ins No. 15, 2022, s 21
pt 6 hdg ins No. 27, 2007, s 57
s 93 amd No. 31, 1987, s 15
s 94 amd No. 31, 1987, ss 13 and 15
sub No. 80, 1991, s 14
amd No. 36, 2000, s 34
s 95 amd No. 36, 2000, s 35
amd No. 38, 2014, s 2
s 96 amd No. 72, 1979, s 23; No. 31, 1987, s 14; No. 36, 2000, s 36; No. 4, 2007,
s 7
s 97 amd No. 43, 1994, s 17; No. 50, 2002, s 21; No. 19, 2006, s 75
s 97A ins No. 28, 2005, s 12
ins No. 23, 2008, s 10
s 97B ins No. 23, 2008, s 10
s 98 sub No. 27, 2007, s 57
pt 7 hdg ins No. 17, 2009, s 27
s 99 ins No. 17, 2009, s 27
pt V hdg sub No. 5, 2005, s 5
pt V
div 1 hdg ins No. 5, 2005, s 5
pt 8 hdg ins No. 21, 2010, s 18
Stamp Duty Act 1978 156
s 100 amd No. 72, 1979, s 24; No. 31, 1987, s 15; No. 36, 2000, s 47
amd No. 19, 2006, s 95
pt V
div 2 hdg ins No. 5, 2005, s 5
s 101 sub No. 72, 1979, s 25
amd No. 19, 2000, s 9
s 102 sub No. 72, 1979, s 25; No. 5, 2005, s 5
rep No. 72, 1979, s 25
ins No. 5, 2005, s 5
s 104 sub No. 5, 2005, s 5
ins No. 21, 2010, s 25
pt 9 hdg ins No. 21, 2011, s 12
s 105 sub No. 5, 2005, s 5
ins No. 21, 2011, s 12
amd No. 38, 2014, s 2
s 105A ins No. 36, 2000, s 48
pt V
div 3 hdg ins No. 5, 2005, s 5
s 105B ins No. 47, 2001, s 26
amd No. 41, 2004, s 10
amd No. 19, 2006, s 96
s 105C ins No. 5, 2005, s 5
amd No. 19, 2006, s 97
s 105D ins No. 5, 2005, s 5
amd No. 19, 2006, s 98
s 105E ins No. 5, 2005, s 5
amd No. 19, 2006, s 99
s 105F ins No. 5, 2005, s 5
s 105G ins No. 5, 2005, s 5
amd No. 19, 2006, s 100
s 105H ins No. 5, 2005, s 5
amd No. 19, 2006, s 101
pt V
div 4 hdg ins No. 5, 2005, s 5
Stamp Duty Act 1978 157
ss 105J –
105N ins No. 5, 2005, s 5
pt V
div 5 hdg ins No. 5, 2005, s 5
ss 105P –
105R ins No. 5, 2005, s 5
s 105S ins No. 5, 2005, s 5
amd No. 19, 2006, s 102
pt VA hdg ins No. 5, 2005, s 5
s 105T ins No. 5, 2005, s 5
amd No. 19, 2006, s 103
ss 105U –
105Y ins No. 5, 2005, s 5
pt VI hdg rep No. 27, 2007, s 57
pt 10 hdg ins No. 30, 2012, s 9
s 106 amd No. 31, 1987, s 15
ins No. 30, 2012, s 9
pt 11 hdg ins No. 18, 2015, s 25
s 107 amd No. 72, 1979, s 26; No. 31, 1987, s 15; No. 36, 2000, s 37
ins No. 18, 2015, s 25
s 108 amd No. 31, 1987, s 15; No. 19, 2006, s 76
ins No. 18, 2015, s 41
s 108A ins No. 72, 1979, s 27
s 109 amd No. 31, 1987, s 15
ins No. 18, 2015, s 25
pt VII hdg ins No. 19, 2006, s 104
s 110 amd No. 31, 1987, s 15
ins No. 18, 2015, s 37
pt 12 hdg ins No. 31, 2016, s 5
s 111 amd No. 31, 1987, s 15
ins No. 31, 2016, s 5
pt 13 hdg ins No. 35, 2016, s 8
s 112 amd No. 31, 1987, s 15; No. 36, 2000, s 49; No. 19, 2006, s 105
ins No. 35, 2016, s 8
s 113 amd No. 31, 1987, s 15
ins No. 35, 2016, s 8
pt VII hdg rep No. 19, 2006, s 106
pt 14 hdg ins No. 14, 2018, s 35
s 114 amd No. 31, 1987, s 15
ins No. 14, 2018, s 35
pt 15 hdg ins No. 22, 2019, s 16
Stamp Duty Act 1978 158
s 115 amd No. 31, 1987, s 15
ins No. 22, 2019, s 16
pt 16 hdg ins No. 17, 2023, s 9
s 116 amd No. 31, 1987, s 15; No. 17, 1996, s 6
ins No. 17, 2023, s 9
pt 17 hdg ins No. 17, 2025, s 18
s 117 ins No. 17, 2025, s 18
pt VIIA hdg ins No. 4, 1988, s 10
s 116A ins No. 4, 1988, s 10
amd No. 142, 1989, s 9; No. 55, 1990, s 22; No. 14, 1999, s 26; No. 47,
2001, s 27
ss 116B –
116C ins No. 4, 1988, s 10
s 116D ins No. 4, 1988, s 10
s 116E ins No. 4, 1988, s 10
amd No. 59, 1990, s 4; No. 19, 1998, s 5; No. 14, 1999, s 30; No. 17, 2001,
s 17; No. 7, 2005, s 3; No. 4, 2007, s 7
s 116F ins No. 4, 1988, s 10
pt VIII hdg rep No. 27, 2007, s 57
s 117 amd No. 31, 1987, s 15
sub No. 28, 2005, s 5
s 118 amd No. 31, 1987, s 15
s 119 amd No. 72, 1979, s 28
s 120 amd No. 31, 1987, s 15
s 121 amd No. 72, 1979, s 29
s 123 amd No. 31, 1987, s 15
sub No. 14, 1999, s 27
s 123A ins No. 68, 1983, s 92
sub No. 14, 1999, s 28
amd No. 32, 2000, ss 7 and 33; No. 36, 2000, s 38; No. 50, 2002, s 22;
No. 34, 2003, s 29; No. 28, 2005, s 9; No. 19, 2006, s 62; No. 12, 2007, s 14
s 124 amd No. 31, 1987, s 15; No. 47, 2001, s 28
s 125 amd No. 31, 1987, s 15
s 126 amd No. 31, 1987, s 15; No. 34, 1987, s 9; No. 42, 1989, s 10; No. 14, 1999,
s 30; No. 32, 2000, ss 8 and 34; No. 47, 2001, s 29; No. 28, 2005, s 10;
No. 12, 2007, s 15
s 127 amd No. 31, 1987, s 15; No. 14, 1999, s 30
Stamp Duty Act 1978 159
s 128 amd No. 31, 1987, s 15
s 129 amd No. 31, 1987, s 15; No. 43, 1994, s 18; No. 14, 1999, s 29; No. 32,
2000, s 35
pt IX hdg ins No. 5, 2005, s 6
ss 130 – 135 ins No. 5, 2005, s 6
pt X hdg ins No. 28, 2005, s 11
s 136 ins No. 28, 2005, s 11
pt XI hdg ins No. 19, 2006, s 41
div 1 hdg ins No. 19, 2006, s 41
s 137 ins No. 19, 2006, s 41
div 2 hdg ins No. 19, 2006, s 41
ss 138 – 140 ins No. 19, 2006, s 41
div 3 hdg ins No. 19, 2006, s 63
ss 141 – 143 ins No. 19, 2006, s 77
pt XII hdg ins No. 12, 2007, s 16
s 144 ins No. 12, 2007, s 16
sch 1 sub No. 27, 2007, s 58
amd No. 23, 2008, s 11; No. 17, 2009, s 37; No. 21, 2010, ss 19 and 26;
No. 21, 2011, s 29; No. 18, 2015, s 38; No. 13, 2017, s 11
sch 2 ins No. 27, 2007, s 58
amd No. 30, 2007, s 59; No. 23, 2008, s 12; No. 28, 2008, s 3; No. 17, 2009,
ss 14, 28 and 38; No. 21, 2010, s 27 and 37; No. 38, 2014, s 2; No. 9, 2015,
s 31; No. 18, 2015, ss 28, 39 and 43; No. 23, 2016, s 69; No. 13, 2017, s 12;
No. 14, 2018, s 36; No. 17, 2023, s 10; No. 17, 2025, s 19