Duties Act 1999
A1999-7
Republication No 78
Effective: 1 July 2024
Republication date: 1 July 2024
Last amendment made by A2023‑47
About this republication
The republished law
This is a republication of the Duties Act 1999 (including any amendment made under the Legislation Act 2001, part 11.3 (Editorial changes)) as in force on 1 July 2024. It also includes any commencement, amendment, repeal or expiry affecting this republished law to 1 July 2024.
The legislation history and amendment history of the republished law are set out in endnotes 3 and 4.
Kinds of republications
The Parliamentary Counsel’s Office prepares 2 kinds of republications of ACT laws (see the ACT legislation register at type="disc">
authorised republications to which the Legislation Act 2001 applies
unauthorised republications.
The status of this republication appears on the bottom of each page.
Editorial changes
The Legislation Act 2001, part 11.3 authorises the Parliamentary Counsel to make editorial amendments and other changes of a formal nature when preparing a law for republication. Editorial changes do not change the effect of the law, but have effect as if they had been made by an Act commencing on the republication date (see Legislation Act 2001, s 115 and s 117). The changes are made if the Parliamentary Counsel considers they are desirable to bring the law into line, or more closely into line, with current legislative drafting practice.
This republication includes amendments made under part 11.3 (see endnote 1).
Uncommenced provisions and amendments
If a provision of the republished law has not commenced, the symbol U appears immediately before the provision heading. Any uncommenced amendments that affect this republished law are accessible on the ACT legislation register ( For more information, see the home page for this law on the register.
Modifications
If a provision of the republished law is affected by a current modification, the symbol M appears immediately before the provision heading. The text of the modifying provision appears in the endnotes. For the legal status of modifications, see the Legislation Act 2001, section 95.
Penalties
At the republication date, the value of a penalty unit for an offence against this law is $160 for an individual and $810 for a corporation (see Legislation Act 2001, s 133).
Duties Act 1999
Contents
Page
Chapter 1 Preliminary
1 Name of Act 2
2A Dictionary 2
2B Notes 2
2COffences against Act—application of Criminal Code etc 3
3 Incorporation of Taxation Administration Act 3
4 Territory not liable for payment of duty 3
5 Duty a debt payable to Territory 3
Chapter 2 Transactions concerning dutiable property
Part 2.1 Introduction and overview
6 Definitions—ch 2 4
6A Meaning of commercial lease with premium—ch 2 6
7 Imposition of duty on certain transactions concerning dutiable property 6
8 Imposition of duty on dutiable transactions that are not transfers 8
9 Form of a dutiable transaction 9
10 Dutiable property 9
11 When does a liability for duty arise? 11
12 Who is liable to…