Australian Capital Territory Stamp Duty Regulations (Cth)

Australian Capital Territory Stamp Duty Regulations

Statutory Rules 1969 No. 156 as amended

made under the

Australian Capital Territory Taxation (Administration) Act 1969 and the Australian Capital Territory Stamp Duty Act 1969

This compilation was prepared on 11 January 2001

taking into account amendments up to Act No. 154 of 1986

Prepared by the Office of Legislative Drafting,

Attorney-General’s Department, Canberra

Contents

Page

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    1Citation [see Note 1]

These Regulations may be cited as the Australian Capital Territory Stamp Duty Regulations.

2Commencement

 These Regulations shall be deemed to have come into operation on the first day of July, 1969.

3Exemptions from stamp duty

For the purposes of subsection (3) of section 6 of the Australian Capital Territory Stamp Duty Act 1969:

• (a)

  a class of instruments specified in the First Schedule to these Regulations is a prescribed class of instruments; and

• (b)

  an authority of the Commonwealth or of a Territory specified in the Second Schedule to these Regulations is a prescribed authority of the Commonwealth or of a Territory.

The Schedules

First SchedulePrescribed classes of instruments exempt from stamp duty

(regulation 3)

  

Item No.	Classes of Exempt Instruments
1	Bill of exchange or promissory note drawn or made by an authority of the Commonwealth or of a Territory specified in Part A of the Second Schedule to these Regulations or drawn or made by a banker specified in Part B of that Schedule for its own purposes
2	Hire-purchase agreement under which the owner is an authority of the Commonwealth or of a Territory specified in the Second Schedule to these Regulations
3	Conveyance (other than a Crown lease) to an authority of the Commonwealth or of a Territory specified in the Second Schedule to these Regulations
4	Transfer of a marketable security to an authority of the Commonwealth or of a Territory specified in the Second Schedule to these Regulations

 

Second ScheduleExempt Authorities

(regulation 3 )

Part A

Australian Atomic Energy Commission

Australian Broadcasting Commission

Australian Coastal Shipping Commission

Australian Institute of Aboriginal Studies

Australian National Airlines Commission

Australian Stevedoring Industry Authority

Australian Tourist Commission

Board of Trustees of the Australian War Memorial

Trustees of the Canberra Public Cementery

Commonwealth Banking Corporation

Commonwealth Bureau of Roads

Commonwealth Railways Commissioner

Commonwealth Scientific and Industrial Research Organization

Commonwealth Serum Laboratories Commission

Export Payments Insurance Corporation

Housing Loans Insurance Corporation

Joint Coal Board

The Minister of State of the Commonwealth of Australia administering the Aboriginal Enterprises (Assistance) Act

National Capital Development Commission

National Library of Australia

Overseas Telecommunications Commission (Australia)

Parliamentary Retiring Allowances Trust

Snowy Mountains Hydro-electric Authority

Part B

Commonwealth Development Bank of Australia

Commonwealth Savings Bank of Australia

Commonwealth Trading Bank of Australia

Reserve Bank of Australia

Notes to the Australian Capital Territory Stamp Duty Regulations

Note 1

The Australian Capital Territory Stamp Duty Regulations (in force under the Australian Capital Territory Taxation (Administration) Act 1969 and the Australian Capital Territory Stamp Duty Act 1969) as shown in this compilation comprise Statutory Rules 1969 No. 156 amended as indicated in the Tables below.

The Australian Capital Territory Stamp Duty Regulations were amended by the Taxation Laws Amendment Act (No. 4) 1986. The amendments are incorporated in this compilation.

For application, saving or transitional provisions relating to those amendments see sections 5 and 6 of Act No. 154, 1986.

Table of Statutory Rules

Year and number	Date of notification in Gazette	Date of commencement	Application, saving or transitional provisions
1969 No. 156	2 Oct 1969	1 July 1969

Table of Amendments

ad. = added or inserted  am. = amended rep. = repealed rs. = repealed and substituted
Provision affected	How affected
First Schedule........................	am. Act No. 154, 1986