Duties Act 1999 (ACT)

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 pay the duty?  11
13          Liability of joint tenants  11
14          Necessity for written instrument or written statement  12
15          Lodging instrument etc with commissioner  12
16          When does duty become payable?  13
17          No double duty  14
18          Rate of duty  16
Part 2.2    Dutiable value
20          What is the dutiable value of dutiable property?  17
21          What is the consideration for the transfer of dutiable property?            18
22          What is the unencumbered value of dutiable property?  19
23          Arrangements that reduce dutiable value  20
24          Aggregation of dutiable transactions  21
25          Value of goods in certain transactions also involving other property       22
26          Apportionment—dutiable property and other property  22
28          Partnership interests  23
29          Partitions  23
30          Effect of alteration in purchase price  24
Part 2.3    Rates of duty
31          General rate  25
33          Certain business assets  25
Part 2.4    Special provisions
50          Cancelled agreements  27
50A           Cancelled transfer of dutiable property  27
51          Grant of certain Crown leases on surrender of development leases       27
52          Refund if Crown lease surrendered  28
53          Transfers arising from mortgages of land  30
Part 2.5    Exemptions
Division 2.5.1              Trusts
54          Change in trustees  31
55          Transfer to custodian of managed investment scheme  32
55A           Transfers in relation to managed investment schemes  32
55B           Transfers in relation to registered schemes  33
56          Property vested in apparent purchaser  33
57          Transfers back from trustee  34
58          Property passing to beneficiaries  34
60          Declaration of trust relating to managed investment scheme               35
Division 2.5.2              Superannuation
62          Transfer of property from one superannuation fund to another             36
63          Transfers between trustees and custodians of superannuation funds or trusts 36
Division 2.5.2A           Alternative finance transactions
64          Meaning of financial institution—div 2.5.2A  38
64A           Land transferred to financial institution and individual then leased and transferred to individual 38
64B           Land transferred to financial institution then transferred to individual      39
64C           Land transferred to financial institution then leased and transferred to individual        39
64D           Land transferred to individual with beneficial interest transferred to financial institution 40
64E           Change of financial institution  41
64F           Individual dies before arrangement completed  41
Division 2.5.3              Miscellaneous
65          Transfer of land under Fair Work (Registered Organisations) Act 2009 (Cwlth) 42
66          Conveyances to prescribed people  42
67          Conversion of property to unit title  43
68          Surrender and regrant of Crown lease  43
68A           Regrant of lease with additional land  44
71          Bankruptcy or insolvency  44
72          Transfer to partner of interest in principal place of residence               45
73A           Transfers etc to entities for community housing  45
73B           Transfers etc to special disability trusts  46
74          Transfers relating to mortgages  46
74A           Financial and other agreements  47
Part 2.6A   Deferred payment of duty
Division 2.6A.1           First home owner grant scheme and home buyer concession scheme
75          Definitions—div 2.6A.1  48
75A           Meaning of eligible property—div 2.6A.1  48
75AB          Application to defer payment of duty  49
75AC          Approval to defer payment of duty  49
75AD         Conditions of deferral arrangement  50
75AE          Unpaid duty and interest a debt and charge on property  51
Division 2.6A.2           Other duty deferral schemes
75AF          Definitions—div 2.6A.2  51
75AG         Duty deferral schemes—determination  52
75AH          Duty deferral schemes—application to defer payment of duty              52
75AI           Duty deferral schemes—approval to defer payment of duty                53
75AJ          Duty deferral schemes—conditions of deferral arrangement               53
75AK          Duty deferral schemes—unpaid duty and interest a debt and charge on property       54
Chapter 3  Certain transactions treated as transfers
Part 3.1    Preliminary
76          Meaning of chapter 3 transaction  55
76A           Definitions—ch 3  55
77          Imposition of duty  55
Part 3.2    Acquisition of interests in certain landholders
Division 3.2.1              Preliminary
77A           Meaning of associated person  56
78          Definitions—pt 3.2  58
Division 3.2.2              Landholding entities
78A           Meaning of entity—pt 3.2  58
79          Meaning of landholder  59
80          Meaning of landholding—pt 3.2  59
80A           Meaning of land—pt 3.2  60
81          Constructive ownership of landholdings—linked bodies  61
82          Constructive ownership of landholdings and other property—discretionary trusts       63
83          Interest and significant interest in landholders—pt 3.2  64
84          How person acquires an interest in a landholder—pt 3.2  65
Division 3.2.3              Charging of duty
85          When does liability for duty arise?  67
86          What is a relevant acquisition?—pt 3.2  67
87          Acquisition statements  68
88          When must duty be paid?  69
89          Who is liable to pay duty on relevant acquisition?  69
90          Duty payable on relevant acquisitions—single interest  70
90A           Duty payable on relevant acquisitions—aggregated interests               71
90B           Duty payable on relevant acquisitions—further interest  73
90C           Unencumbered value determination  75
90D           Duty payable on relevant acquisitions—combined acquisitions            75
Division 3.2.4              General and supplemental
92          Maximisation of entitlements on distribution of property  77
93          Valuation of property  78
94          Uncompleted agreements for sale or conveyance of land                   79
94A           Uncompleted agreements for purchase, allotment or issue of shares or units in landholder     80
Part 3.4    Acquisition of land use entitlements by allotment of shares or issue of units
103         When does liability for duty arise?  81
104         When must duty be paid?  81
105         Who is liable to pay duty?  82
106         Acquisition of land use entitlement  82
107         What statement under s 106 must contain  82
108         Assessment of duty  82
109         Disability exemption  83
Part 3.6    Voluntary transfers under Financial Sector (Transfer and Restructure) Act 1999 (Cwlth)
115A          Definitions—pt 3.6  86
115B          Declaration required if business transferred  86
115C          When does liability for duty arise?  87
115D          When must duty be paid?  87
115E          Who is liable to pay duty?  87
115F           Assessment of duty  88
115G          Exemptions from duty  88
Part 3.7    Exemptions—ch 3 transactions
Division 3.7.1              Exemptions—ch 3 transactions generally
115H          Exemptions—ch 3 transactions  89
115HA        Exemption—relevant acquisitions to secure finance  90
115HB        Exemption—transactions made on bankruptcy or winding-up               91
115HC        Exemption—transactions made due to change in trustees                  91
115HD        Exemption—transactions in relation to managed investment schemes     92
115HE        Exemption—transactions in relation to registered schemes                93
115HF        Exemption—ch 3 transactions made by apparent purchaser               93
115HG        Exemption—transactions made to return ch 3 property held by trustee     94
115HH        Exemption—transactions between superannuation funds                   94
115HI         Exemption—transactions between trustees and custodians of superannuation funds or trusts   95
Division 3.7.2              Exemptions—‘top hatting’ arrangements
115I           Definitions—div 3.7.2  96
115J           Exemption for relevant acquisitions  97
115K          Conditions of exemption  97
115L           Revocation of exemption  98
Chapter 7  Mortgages
174         Liability for duty  99
Chapter 9  Motor vehicle registration
Part 9.1    Imposition and rates of duty
203         Meaning of dutiable value—pt 9.1  100
203A          Registration of vehicles in the name of 2 or more people                  100
204         Imposition of duty  100
205         Lodgment of statement of dutiable value  101
206         Who is liable to pay duty?  101
207         When does duty become payable?  101
208         Rate of duty  101
Part 9.2    Exemptions
208A          Definitions—pt 9.2  103
209A          Foreign countries  103
209B          International organisations and diplomats  103
209C          Status of forces agreements  104
211         Certain disabled people  104
211A          Partial exemption—modified vehicles for people with disabilities         105
214         Vehicle dealers—registration of demonstrators and trading stock        106
215         Organisations registered under Fair Work (Registered Organisations) Act 107
216         Repossessed motor vehicles  107
217         Veteran, vintage and historic vehicles  107
218         Avoidance of double duty—duty paid in corresponding Australian jurisdiction   109
219         Reassessment of duty—repossession of stolen motor vehicle            109
Part 9.3    Miscellaneous
221         Prerequisites for registration  110
223         Returns by road transport authority  112
224         Rectification of errors in registration  112
225         Refund of duty on cancellation of sale  112
226         Certificates as evidence  113
Chapter 10Miscellaneous duties
229         Minimum amount of duty  114
Chapter 11 General exemptions from duty
Part 11.1   Exemptions from duty—general
230         Inter-generational rural transfers  115
231         Specialised agencies  116
232         Charitable organisations  116
232A          Corporate reconstruction transactions  117
232B          Hospitals and schools  118
232C          Commonwealth, States and Territories  119
232D          Deceased estates  119
Part 11.2   Exemptions from duty—certain personal relationships
232E          Definitions—pt 11.2  122
232F           Transactions under certain court orders  122
232G          Transactions under Family Law Act 1975 (Cwlth), s 90B, s 90C or s 90D financial agreements 123
232H          Transactions under Family Law Act 1975 (Cwlth), pt VIIIAB financial agreements       124
232I Transactions under Domestic Relationships Act 1994, s 33 (1) (d) 125
Chapter 12 Miscellaneous
239         Electronic assessment and payment of duty  127
242         Instruments to be separately charged with duty in certain cases          128
243         Execution of instruments  128
244         Certificate of duty and other charges  128
250         Receiving instruments in evidence  129
251         Valuation of property  130
251A          Valuation of market rent for commercial lease with premium              130
252         Objections  131
252AA        Review of decisions by ACAT  133
252AB        Determination of fees  133
253         Regulation-making power  133
Dictionary134
Endnotes
1            About the endnotes  148
2            Abbreviation key  148
3            Legislation history  149
4            Amendment history  160
5            Earlier republications  209
6            Expired transitional or validating provisions  217

Duties Act 1999

An Act to create and charge various duties

Chapter 1Preliminary

Name of Act
This Act is the Duties Act 1999.

2ADictionary
The dictionary at the end of this Act is part of this Act.
Note 1The dictionary at the end of this Act defines certain terms used in this Act, and includes references (signpost definitions) to other terms defined elsewhere in this Act or other legislation.
For example, the signpost definition ‘Crown lease—see the Land Titles Act 1925, dictionary.’ means that the term ‘Crown lease’ is defined in that dictionary and the definition applies to this Act.
Note 2A definition in the dictionary applies to the entire Act unless the definition, or another provision of the Act, provides otherwise or the contrary intention otherwise appears (see Legislation Act, s 155 and s 156 (1)).

2BNotes
A note included in this Act is explanatory and is not part of this Act.
NoteSee the Legislation Act, s 127 (1), (4) and (5) for the legal status of notes.

2COffences against Act—application of Criminal Code etc
Other legislation applies in relation to offences against this Act.
Note 1Criminal Code
The Criminal Code, ch 2 applies to all offences against this Act (see Code, pt 2.1).
The chapter sets out the general principles of criminal responsibility (including burdens of proof and general defences), and defines terms used for offences to which the Code applies (eg conduct, intention, recklessness and strict liability).
Note 2Penalty units
The Legislation Act, s 133 deals with the meaning of offence penalties that are expressed in penalty units.

Incorporation of Taxation Administration Act
The Taxation Administration Act is incorporated and is to be read as one with this Act.
Territory not liable for payment of duty
The Territory is not liable to pay duty under this Act.
NotePrescribed territory entities are not exempt from paying duty (see Taxation (Government Business Enterprises) Act 2003, s 9).
Duty a debt payable to Territory
A duty payable under this Act is, when a liability to pay the duty is created, a debt due to the Territory.

Chapter 2Transactions concerning dutiable property
Part 2.1Introduction and overview

Definitions—ch 2
In this chapter:
cancelled—
(a)means rescinded, annulled or otherwise terminated without completion; and
(b)includes abandoned.
commercial lease means a lease granted for—
(a)commercial purposes only; or
(b)more than 1 purpose including commercial purposes.
commercial lease with premium—see section 6A.
commercial purposes does not include residential purposes or the purposes of primary production.
Examples—commercial purposes
·     industrial use
·     business use
·     retail use
declaration of trust means any declaration (other than by a will or testamentary instrument) that any identified property vested or to be vested in the person making the declaration is or is to be held in trust for the person or people, or the purpose or purposes, mentioned in the declaration although the beneficial owner of the property, or the person entitled to appoint the property, may not have joined in or assented to the declaration.
market rent, in relation to a commercial lease, means the rent (worked out as at the date the lease was granted) that would be charged by the lessor if the land the subject of the lease was leased by a willing lessor to a willing lessee—
(a)dealing with each other at arm’s length; and
(b)each of whom had acted knowledgeably, sensibly and without compulsion.
premium, in relation to a commercial lease, means any consideration (being the amount of a monetary consideration or the value of a non‑monetary consideration) that is paid or agreed to be paid in relation to the lease, other than rent reserved.
primary production means—
(a)production resulting directly from—
(i)cultivation of land; or
(ii)keeping animals for their sale, their bodily produce or natural increase; or
(iii)fishing operations; or
(iv)forest operations; and
(b)the manufacture of dairy produce by the person who produced the raw material used in that manufacture.
rent reserved, in relation to a commercial lease, means—
(a)the rent paid or payable during the term of the lease that is market rent; and
(b)any reasonable amount paid or payable for the right to use the land under the lease.
Examples—payments for right to use land under commercial lease
·     rates
·     maintenance and repairs
·     services and utilities
·     legal costs payable by lessee on behalf of lessor in relation to grant of lease
·     insurance premiums
·     car park contributions
·     turnover rent
·     fit-out costs
·     security
·     land rent
·     gardening and landscaping
·     lifts
·     administration

6AMeaning of commercial lease with premium—ch 2
(1)In this chapter:
commercial lease with premium means a commercial lease in relation to which there is a premium that is more than the amount (if any) determined by the commissioner.
(2)A determination is a disallowable instrument.

NoteA disallowable instrument must be notified, and presented to the Legislative Assembly, under the Legislation Act.

Imposition of duty on certain transactions concerning dutiable property
(1)This chapter charges duty on—
(a)a transfer of dutiable property; and
(b)the following transactions:
(i)an agreement for the sale or transfer of dutiable property;
(ii)a declaration of trust over dutiable property;
(iii)a grant of a Crown lease;
(iv)a grant of a declared land sublease;
(v)a grant of a commercial lease with premium.
(2)A transfer or transaction mentioned in subsection (1) is a dutiable transaction for this Act.
(3)In this section:
grant—
(a)of a Crown lease over land, includes the grant of a new lease following the surrender or determination of the Crown lease over land that includes part or all of the land over which the new lease is granted; and
(b)of a declared land sublease, includes the grant of a new land sublease following the surrender or determination of the sublease over land that includes part or all of the land over which the new sublease is granted.
transfer does not include a transaction treated as a transfer by chapter 3.
NoteCh 3 treats certain transactions as transfers (eg, acquiring an interest in a landholder—see s 85 and s 86). Duty may be payable under ch 3 on those transfers. These may involve the vesting of property under a court order, which would otherwise be a transfer for s (1) (a) or (b) (i) (see dict, def transfer, par (a) (v)).
Imposition of duty on dutiable transactions that are not transfers
(1)The duty payable under this chapter on a dutiable transaction mentioned in section 7 (1) (b) is payable as if each such dutiable transaction were a transfer of dutiable property.
(2)For the purpose of paying duty under this chapter, in relation to a dutiable transaction mentioned in column 2 of an item in table 8:
(a)the property mentioned in the item, column 3 is taken to be the property transferred (and a reference in this Act to property transferred includes a reference to such property);
(b)a person mentioned in the item, column 4 is taken to be the transferee of the dutiable property (and a reference in this Act to a transferee includes a reference to such a person);
(c)the transfer of the dutiable property is taken to have happened at the time mentioned in the item, column 5 (and a reference in this Act to the time when a transfer occurs includes a reference to such a time).

Table 8

column 1 item	column 2 dutiable transaction	column 3 property transferred	column 4 transferee	column 5 when transfer happens
1	agreement for sale or transfer	the property agreed to be sold or transferred	the purchaser or transferee	when the agreement is entered into
2	declaration of trust	the property vested or to be vested in the declarant	the person declaring the trust	when the declaration is made
3	grant of a Crown lease (or declared land sublease)	the leasehold interest	the lessee (or for a declared land sublease, the sublessee)	when the lease (or declared land sublease) is granted
4	grant of a commercial lease with premium	the leasehold interest	the lessee	when the lease is granted

Form of a dutiable transaction
It is immaterial whether or not a dutiable transaction is effected by an instrument or by any other means, including electronic means.
Dutiable property
(1)Dutiable property is any of the following:
(a)land in the ACT;
(b)a Crown lease;
(c)a declared land sublease;
(d)a land use entitlement;
(e)a commercial lease with premium;
(f)an interest in a partnership that holds dutiable property mentioned elsewhere in this section (a partnership interest);
(g)goods in the ACT, if the subject of an arrangement that includes a dutiable transaction over any dutiable property (other than intellectual property) elsewhere mentioned in this section, not including the following:
(i)goods that are stock-in-trade;
(ii)material held for use in manufacture;
(iii)goods under manufacture;
(iv)goods held or used in connection with land used for primary production;
(v)livestock;
(vi)a registered motor vehicle;
(vii)a ship or vessel;
(h)an option to purchase land in the ACT or a Crown lease or declared land sublease over land in the ACT;
(i)an interest in any dutiable property mentioned in paragraphs (a) to (h), except to the extent that—
(i)it is, or is attributable to, an option over dutiable property; or
(ii)it is an interest under a commercial lease or a sublease of a commercial lease, other than a commercial lease with premium.
(2)In this section:
holds—a partnership holds dutiable property if (but not only if)—
(a)the partners hold the property for the partnership; or
(b)the partnership has an indirect interest in the property.
indirect interest—a partnership has an indirect interest in dutiable property if—
(a)through a partnership interest or trust interest there is a connection between the partnership and dutiable property of the other partnership or trust; or
(b)through a series of partnership interests or trust interests, or a combination of any of them, there is a connection between the partnership and dutiable property of a partnership in the series.
intellectual property means––
(a)a business name, trading name, trade mark, industrial design, patent, registered design or copyright; or
(b)a right to use or exploit—
(i)a business name, trading name, trade mark or industrial design; or
(ii)a thing, system or process that is the subject of a patent, registered design or copyright (or an adaptation or modification of such a thing, system or process).
When does a liability for duty arise?
(1)A liability for duty payable under this chapter arises—
(a)when a transfer of dutiable property occurs; or
(b)if a transfer of dutiable property is effected by an instrument— when the instrument is first executed.
NoteFirst executed, for an instrument—see s 243.
(2)However, a liability for duty payable under this chapter must not be paid until it becomes payable under section 16 (When does duty become payable?).
(3)To remove any doubt, the commissioner may assess the liability for duty payable under this chapter before the duty becomes payable under section 16.
Who is liable to pay the duty?
Duty payable under this chapter is payable by the transferee, unless this chapter requires another person to pay the duty.
Liability of joint tenants
For the purpose of assessing duty payable under this chapter, joint tenants of dutiable property are taken to hold the dutiable property as tenants in common in equal shares.
Necessity for written instrument or written statement
(1)If a dutiable transaction that is liable to ad valorem duty under this chapter is not effected by an instrument, the transferee must make a written statement.
(2)The statement must be made within 90 days after the liability arises.
(3)If a dutiable transaction is completed or evidenced by an instrument within 90 days after the day when the dutiable transaction happens, the requirement to lodge a statement and pay duty in respect of the statement may be satisfied by the lodgment of and payment of duty on the instrument within 90 days after the day when the dutiable transaction happens.
Lodging instrument etc with commissioner
(1)A transferee who is liable to pay duty in relation to a dutiable transaction must, within 90 days after the day the liability arises lodge with the commissioner—
(a)the instrument that effects the dutiable transaction or, if there is more than 1 instrument that effects the transaction, each of them; or
(b)the written statement made in accordance with section 14.
(2)Subsection (1) does not apply in relation to a dutiable transaction if—
(a)the registrar-general must tell the commissioner about the transaction under the Land Titles Act 1925, section 178B (Registrar-general must give information about certain transactions and instruments to revenue commissioner); or
(b)an electronic application for assessment of duty in relation to the transaction is lodged with the commissioner by a person approved under section 239 (Electronic assessment and payment of duty) within the 90-day period.
(3)If an agreement for the sale or transfer of dutiable property is cancelled to give effect to a subsale, the purchaser or transferee must, within 14 days after the date the agreement is cancelled (or any longer time determined by the commissioner), lodge with the commissioner the instrument effecting the cancelled agreement.
(4)A determination is a notifiable instrument.
NoteA notifiable instrument must be notified under the Legislation Act.
When does duty become payable?
(1)The duty payable under this chapter in relation to a dutiable transaction mentioned in column 2 of an item in table 16 becomes payable at the time mentioned in the item, column 3.

Table 16

column 1 item	column 2 dutiable transaction	column 3 when duty becomes payable	column 4 period within which duty must be paid
1	transfer of dutiable property, other than dutiable property mentioned in s 10 (1) (h)	when the transfer is registered with the registrar‑general	14 days
2	transfer of dutiable property mentioned in s 10 (1) (h)	when the option to purchase is granted	90 days
3	agreement for sale or transfer	when the transfer is registered with the registrar‑general after the agreement is completed	14 days
4	declaration of trust	when the declaration is made	90 days
5	grant of a Crown lease (or declared land sublease)	when the lease (or sublease) is registered with the registrar-general	14 days
6	grant of a commercial lease with premium	when the lease is granted	90 days
7	cancelled agreement for which duty is payable under s 50	when the cancelled agreement is lodged with the commissioner under s 15 (3)	14 days

NoteLiability for duty payable under pt 3.2 arises when a relevant acquisition is made (see s 85). Duty must be paid within 90 days after the relevant acquisition is made (see s 88).
(2)A tax default does not happen for the Taxation Administration Act if duty payable under this chapter in relation to a dutiable transaction mentioned in column 2 of an item in table 16 is paid within the period mentioned in column 4 of the item, or any longer time determined by the commissioner, after the duty becomes payable.
(3)A determination is a notifiable instrument.
NoteA notifiable instrument must be notified under the Legislation Act.

No double duty
(1)If a dutiable transaction is effected by more than 1 instrument, duty under this chapter—
(a)is payable in relation to the first executed instrument effecting the transaction; but
(b)is not payable in relation to the other instruments.
NoteFirst executed, for an instrument—see s 243.
(2)Duty under this chapter is not payable in relation to a transfer of dutiable property made in conformity with an agreement for the sale or transfer of the property.
(3)Subsection (4) applies if—
(a)a transfer of dutiable property is not made in conformity with an agreement for the sale or transfer of the property; and
(b)the transfer would be in conformity with the agreement if the transferee was the purchaser under the agreement; and
(c)the purchaser under the agreement and the transferee under the transfer were related people at the time the agreement was entered into.
(4)Duty under this chapter—
(a)is payable in relation to the agreement for the sale or transfer of the dutiable property; but
(b)is not payable in relation to the transfer of the dutiable property.
(5)Duty under this chapter is not payable in relation to a transfer to a trustee of dutiable property subject to a declaration of trust if ad valorem duty has been paid on the declaration of trust in relation to the same dutiable property.
(6)Duty under this chapter is not payable in relation to a declaration of trust that declares the same trusts as those on and subject to which the same dutiable property was transferred to the person declaring the trust if ad valorem duty has been paid on the transfer.
(7)A dutiable transaction in respect of an interest in a landholder conferring a land use entitlement is taken to be a dutiable transaction in respect of the land use entitlement only and, if duty has been paid on the dutiable transaction in accordance with a law of another Australian jurisdiction, the duty payable under this chapter on the dutiable transaction is to be reduced by the amount of the duty so paid.
(8)This section does not apply to a personal relationship financial agreement if—
(a)the agreement provides for a transfer of dutiable property; and
(b)the transfer is not exempt from duty under any of the following:
(i)section 232G (Transactions under Family Law Act 1975 (Cwlth), s 90B, s 90C or s 90D financial agreements);
(ii)section 232H (Transactions under Family Law Act 1975 (Cwlth), pt VIIIAB financial agreements);
(iii)section 232I (Transactions under Domestic Relationships Act 1994, s 33 (1) (d)).
(9)In this section:
personal relationship financial agreement means—
(a)a financial agreement made under the Family Law Act 1975 (Cwlth), section 90B, section 90C or section 90D that is binding on the parties under that Act; or
(b)a part VIIIAB financial agreement made under the Family Law Act 1975 (Cwlth), section 90UB, section 90UC or section 90UD that is binding on the parties under that Act; or
(c)a domestic relationship agreement or termination agreement under the Domestic Relationships Act 1994.
related person—see section 77A (3).
Rate of duty
Duty is payable on the dutiable value of the dutiable property subject to the dutiable transaction at the relevant rate set out in part 2.3.
NoteExemptions from duty payable under this chapter are dealt with in pt 2.5.

Part 2.2Dutiable value

What is the dutiable value of dutiable property?
(1)The dutiable value of dutiable property that is subject to a dutiable transaction is the greater of—
(a)the consideration (if any) for the dutiable transaction (being the amount of a monetary consideration or the value of a non‑monetary consideration); and
(b)whichever of the following applies:
(i)for a land rent lease—the amount that would be the unencumbered value of the lease if it were a Crown lease that is not a land rent lease;
(ii)for any other dutiable property—the unencumbered value of the dutiable property.
(2)The dutiable value of a dutiable transaction that is the transfer of a commercial lease with premium is the amount of the premium.
(3)However, if the lease is granted for more than 1 purpose including commercial purposes, the dutiable value is worked out as follows:

PxDV

DV means the dutiable value mentioned in subsection (2).
P means the percentage of the land the subject of the lease, determined by the commissioner, that is used for commercial purposes.
(4)A determination is a disallowable instrument.
NoteA disallowable instrument must be notified, and presented to the Legislative Assembly, under the Legislation Act.

(5)The dutiable value of a partnership interest mentioned in section 28 is to be determined in accordance with that section.
(6)In this section:
land rent lease—see the Land Rent Act 2008, dictionary.

What is the consideration for the transfer of dutiable property?
(1)The consideration for the transfer of dutiable property is taken to include the amount or value of all encumbrances, whether certain or contingent, subject to which the dutiable property is transferred.
(2)The consideration for the transfer of the interest of a transferee under an uncompleted agreement for the sale or transfer of dutiable property is taken to include the balance of the amount or value of the consideration that would be required from the transferee under the agreement to complete it in accordance with its terms.
(3)If a Crown lease, or declared land sublease, is granted subject to a requirement that the lessee, or sublessee, carry out, or cause to be carried out, works on land other than the land the subject of the lease, or sublease, the cost of carrying out the works is taken to form part of the consideration for the lease or sublease.
(4)If a Crown lease is granted—
(a)for an initial term; and
(b)subject to a right provided by the lease for the lessee to be granted a further term (whether or not the exercise of that right is subject to conditions);
the lease is taken to be granted for a term equal to the aggregate of the initial term and the further term, up to a maximum of 99 years, and the consideration for the lease is taken to be the aggregate of—
(c)any lump sum paid for the grant of the lease; and
(d)any lump sum payable for renewal of the lease; and
(e)the rent payable under the lease during the term for which it is taken to have been granted; and
(f)any costs that are taken to form part of the consideration under subsection (3).
What is the unencumbered value of dutiable property?
(1)The unencumbered value of dutiable property is the value of the property determined without regard to any encumbrance to which the property is subject.
(2)If, before land is transferred to a transferee, the transferee has made improvements to the land, the unencumbered value of the land is to be determined as if those improvements had not been made.
(3)The unencumbered value of a Crown lease at the time it is granted is, for this chapter, taken to be the amount determined by the granting body to be that value.
(4)However, if the commissioner is not satisfied with the amount determined by the granting body of a Crown lease to be the unencumbered value of the lease, the commissioner may—
(a)have the Crown lease valued as at the time it was granted; and
(b)determine the unencumbered value of the lease in accordance with the valuation.
(5)If the granting body of a Crown lease did not determine the value of the lease at the time it was granted, the commissioner may—
(a)have the Crown lease valued as at the time it was granted; and
(b)determine the unencumbered value of the lease in accordance with the valuation.
(6)In determining the unencumbered value of a Crown lease at the time it is or was granted, the granting body or a person making a valuation of the lease under subsection (4) (a) or (5) (a) must assume—
(a)that the consideration for the lease is or was to be paid as a lump sum; and
(b)that the lessee is not obliged by the lease to carry out any works, or to cause any works to be carried out, on the land leased or elsewhere.
(7)The commissioner may recover from the lessee under a Crown lease—
(a)the cost of getting a valuation under subsection (4) if the value of the Crown lease shown by the valuation was more than the value of the lease determined by the granting authority; or
(b)the cost of getting a valuation under subsection (5).
(8)In this section:
grant, of a Crown lease over a parcel of land, includes the grant of a second or subsequent lease over the same parcel.
granting body, in relation to a Crown lease, means the administrative unit or other entity responsible for arranging the grant.

Arrangements that reduce dutiable value
If any arrangement affecting the dutiable value of dutiable property that was entered into within 12 months before a dutiable transaction was brought about by any person with the intention of reducing the dutiable value of the dutiable property, the commissioner may—
(a)cause a valuation of the dutiable property to be made; and
(b)direct the valuer to disregard the arrangement for the purposes of the valuation; and
(c)assess duty on the basis of the valuation carried out in accordance with the direction.
Aggregation of dutiable transactions
(1)Dutiable transactions relating to separate items of dutiable property, or separate parts of, or interests in, dutiable property are to be aggregated and treated as a single dutiable transaction if—
(a)they occur within 12 months; and
(b)the transferee is the same or the transferees are associated people; and
(c)the dutiable transactions together form, evidence, give effect to or arise from what is, substantially, 1 arrangement relating to all of the items or parts of, or interests in, the dutiable property.
(2)Dutiable transactions are not to be aggregated under this section if the commissioner is satisfied—
(a)that the transactions are for the purpose of acquiring 2 or more blocks of land in the same subdivision for the purpose of developing the blocks for resale; or
(b)that the transactions are for the purpose of purchasing 2 or more units in the same units plan under the Unit Titles Act 2001 for the purpose of investment; or
(c)that the transactions are for the purpose of acquiring 2 or more parcels of shares in a company or 2 or more parcels of units in a units trust scheme which parcels either alone or together with a lease or licence give an entitlement to occupy 2 or more areas that are on a single parcel of land; or
(d)that it would not be just and reasonable for the transactions to be so aggregated.
(3)The dutiable value of aggregated dutiable property is the sum of the dutiable values of the items or parts of, or the interests in, the dutiable property as at the time when each dutiable transaction occurs.
(4)The amount of duty payable in accordance with this section is to be reduced by the amount of any ad valorem duty paid on a prior dutiable transaction that is, or prior dutiable transactions that are, aggregated in accordance with this section.
(5)Duty may be apportioned to the instruments effecting or evidencing the dutiable transactions, or may be payable in accordance with section 17 (1), as determined by the commissioner.
Value of goods in certain transactions also involving other property
The commissioner, if satisfied that it would not be just and reasonable in the circumstances to charge duty on the dutiable value of all the dutiable property in a dutiable transaction involving goods and other property, may disregard the value of the goods, or any of them, in determining the dutiable value of the property involved.
Apportionment—dutiable property and other property
(1)If a dutiable transaction relates to dutiable property and property that is not dutiable property, duty is payable under this chapter in relation to the dutiable transaction only to the extent that it relates to dutiable property.
(2)If a dutiable transaction relates to different types of dutiable property for which different rates of duty are payable under this chapter, duty is payable under this chapter in relation to the dutiable transaction as if a separate dutiable transaction had occurred in relation to each such type of dutiable property.
Partnership interests
The dutiable value of a partnership interest (DV) is to be determined in accordance with the following formula:

A means the value of the partnership interest, or so much of the consideration for the dutiable transaction as relates to the partnership interest, whichever is the greater.
X means the unencumbered value of all dutiable property of the partnership.
Y means the unencumbered value of all assets of the partnership.

Partitions
(1)For this section, a partition occurs when property (some or all of which is dutiable property) that is held by people jointly (as joint tenants or tenants in common) and beneficially is transferred or agreed to be transferred to 1 or more of those people.
(2)For this section, section 15 and section 17, a partition is taken to be a single dutiable transaction.
(3)The dutiable value of a partition (DV) is to be determined in accordance with the following formula:

A means the sum of the amounts by which the unencumbered value of the property transferred or agreed to be transferred to a person exceeds the unencumbered value of the interest held by the person in that property immediately before the partition, or the sum of any consideration for the partition paid by any of the parties, whichever is the greater.
X means the unencumbered value of all dutiable property the subject of the partition.
Y means the unencumbered value of all property the subject of the partition.
(4)Duty payable under this section is payable by the people making the partition or any 1 or more of them.

Effect of alteration in purchase price
(1)If after an agreement for the sale or transfer of dutiable property is entered into and before the property is transferred—
(a)the consideration under the agreement is reduced and the reduced consideration is not less than the unencumbered value of the dutiable property when the consideration was reduced; or
(b)the consideration under the agreement is reduced because the parties have agreed not to transfer some of the dutiable property previously agreed to be transferred and the reduced consideration is not less than the unencumbered value of the dutiable property that remained to be transferred when the consideration was reduced; or
(c)the consideration under the agreement is increased and the dutiable value when the consideration was increased is greater than the dutiable value when the agreement was entered into;
the commissioner must assess or reassess the liability to duty of the agreement in accordance with the change in the consideration.
(2)The liability to pay additional duty arising from an increase in the consideration occurs on the day when the consideration is agreed to be increased.

Part 2.3Rates of duty

General rate
Except as provided by this chapter, duty at the determined rate is payable on a dutiable transaction.
Certain business assets
(1)Duty is payable at the determined rate on a dutiable transaction so far as it is in relation to—
(a)a partnership interest so far as it is not—
(i)an interest in property mentioned in section 10 (1) (a), (b) or (d); or
(ii)an interest in property mentioned in section 10 (1) (i) that is dutiable property mentioned in section 10 (1) (a), (b) or (d); or
(b)an interest in property mentioned in section 10 (1) (i), other than an interest in dutiable property mentioned in section 10 (1) (a), (b), or (d).
(2)The proportion of the dutiable value of a partnership interest for which duty is payable under subsection (1) (a) is—
(a)if no interest in property of a kind mentioned in subsection (1) (a) (i) or (ii) is transferred as a result of the transfer of the partnership interest—the whole of the value of the partnership interest; or
(b)if an interest in property of a kind mentioned in either of those subparagraphs is transferred as a result of the transfer of the partnership interest—the proportion of the value of the partnership interest that is equal to the proportion of so much of the unencumbered value of all the dutiable assets of the partnership as is not constituted by the unencumbered value of the dutiable assets of the partnership that are property of a kind mentioned in either of those subparagraphs.

Part 2.4Special provisions

Cancelled agreements
Duty under this chapter is payable in relation to an agreement for the sale or transfer of dutiable property that is cancelled only if the agreement was cancelled to give effect to a subsale.

50ACancelled transfer of dutiable property
(1)Duty under this chapter is not payable in relation to a transfer of dutiable property by instrument if the commissioner is satisfied that—
(a)the transfer instrument is cancelled and the dutiable property is not transferred to the transferee; and
(b)the transfer was not cancelled to give effect to a subsale.
(2)The commissioner must reassess and refund duty paid on a transfer of dutiable property if—
(a)duty under this chapter is not payable in relation to the transfer because of this section; and
(b)an application for a refund is made within 5 years after the initial assessment.
(3)The transfer instrument must be surrendered to the commissioner unless the commissioner dispenses with that requirement.

Grant of certain Crown leases on surrender of development leases
(1)Duty under this chapter is not payable on the grant of a Crown lease (the new lease) on the surrender of a development lease if—
(a)the new lease is granted to the person who was the lessee under the development lease at the time of its surrender; and
(b)the whole of the land comprised in the new lease is land that was comprised in the development lease.
(2)If—
(a)a Crown lease (the new lease) is granted on the surrender of a development lease; and
(b)the new lease is granted to the person who was the lessee under the development lease at the time of its surrender; and
(c)only part of the land comprised in the new lease is land that was comprised in the development lease;
the duty payable on the new lease is the amount of duty that would have been payable on the new lease under part 2.3 less the amount of duty that would have been payable under part 2.3 on the grant of a Crown lease over the land that was comprised in the development lease, if the Crown lease had been granted on the same terms as the new lease.
(3)This section applies to a declared land sublease as if it were a Crown lease.
(4)In this section:
development lease means a Crown lease or declared land sublease that is expressed to be granted for the purpose of developing the land comprised in the lease or sublease for subdivision and resale.
Refund if Crown lease surrendered
(1)This section applies if—
(a)an amount of duty has been paid on a grant of a Crown lease; and
(b)the lease is surrendered or terminated; and
(c)part or all of the amount paid in relation to the grant of the lease is refunded under the Planning Act 2023, section 364 (Refund on lease surrender or termination).
(2)An amount calculated in accordance with the following formula must be refunded to the person who paid the duty:

(3)In subsection (2):
D means the amount of duty.
R means the amount that would be refundable under the Planning Act 2023, section 364 if no deduction were made for administrative expenses.
P means the amount paid for the grant of the lease.
(4)However, a refund of duty is payable to a person only if the person applies to the commissioner for the refund.
(5)An application for a refund of duty must—
(a)be in writing; and
(b)be made not later than 1 year after the refund mentioned in subsection (1) (c) is made; and
(c)contain the information the commissioner requires to allow the amount of the refund to be worked out.
(6)This section applies to a declared land sublease as if—
(a)it were a Crown lease; and
(b)any amount paid to the sublessee by the sublessor under the terms of the sublease because of the surrender or termination of the sublease were an amount refunded under the Planning Act 2023, section 364.

Transfers arising from mortgages of land
(1)The mortgagor and the mortgagee are jointly and severally liable to pay the duty payable on a transfer by way of mortgage of dutiable property that is territory land.
(2)If the commissioner is satisfied that—
(a)duty has been paid in accordance with this section on a transfer of dutiable property to which this section applies; and
(b)the dutiable property has been re-transferred to the mortgagor (or a person to whom the land has been transmitted by death or bankruptcy) and the mortgagor (or person) is the registered proprietor of the land;
the commissioner must refund the ad valorem duty paid on the transfer.

Part 2.5Exemptions
NoteThe exemptions from duty provided under this part are in addition to the exemptions under ch 11 (General exemptions from duty).

Division 2.5.1 Trusts

Change in trustees
(1)In this section:
new trustee means a trustee appointed in substitution for a trustee or a trustee appointed in addition to a trustee or trustees.
(2)Duty under this chapter is not payable in relation to a transfer of dutiable property to a person as a consequence of the retirement of a trustee or the appointment of a new trustee, if the commissioner is satisfied that, as the case may be—
(a)except for a responsible entity of a managed investment scheme—none of the continuing trustees remaining after the retirement of a trustee is or can become a beneficiary under the trust; and
(b)except for a responsible entity of a managed investment scheme—none of the trustees of the trust after the appointment of a new trustee is or can become a beneficiary under the trust; and
(c)except if a responsible entity of a managed investment scheme acquires a beneficial interest in the managed investment scheme solely as a consequence of its appointment as the responsible entity—the transfer is not part of a scheme for conferring an interest, in relation to the trust property, on a new trustee or any other person, whether as a beneficiary or otherwise, to the detriment of the beneficial interest or potential beneficial interest of any person; and
(d)the transfer is not made in connection with a tax avoidance scheme;
and, if the commissioner is not so satisfied, the same duty is payable in relation to the transfer as a transfer to a beneficiary under and in conformity with the trusts subject to which the property is held.
(3)Duty under this chapter is not payable in relation to a transfer of dutiable property to a responsible entity if the commissioner is satisfied that the transfer is necessary to enable an undertaking that existed before 1 July 1998 to become a registered scheme.
(4)Duty under this chapter is also not payable in relation to a transfer of dutiable property to a person as a consequence of the retirement of a trustee or the appointment of a new trustee for a self managed superannuation fund within the meaning of the Superannuation Industry (Supervision) Act 1993 (Cwlth).
Transfer to custodian of managed investment scheme
Duty under this chapter is not payable in relation to a transfer of dutiable property if the commissioner is satisfied that the transfer is—
(a)from a responsible entity of a managed investment scheme or a trustee of the responsible entity; and
(b)to a custodian or agent of the responsible entity.

55ATransfers in relation to managed investment schemes
Duty under this chapter is not payable in relation to a transfer of dutiable property if the commissioner is satisfied that the transfer is—
(a)from the responsible entity of a managed investment scheme to a custodian or agent of the responsible entity as custodian or agent of the scheme; or
(b)from a custodian or agent of the responsible entity of a managed investment scheme as custodian or agent of the scheme to the responsible entity.

55BTransfers in relation to registered schemes
(1)Duty under this chapter is not payable in relation to a transfer of dutiable property if the commissioner is satisfied that the transfer is by a trustee of a registered scheme to a custodian or agent of the responsible entity of the scheme as custodian or agent of the scheme.
(2)However, subsection (1) only applies if the commissioner is satisfied that—
(a)before 1 July 1998 the scheme was a prescribed interest scheme; and
(b)when the scheme became a registered scheme the trustee held the dutiable property as a trustee of the scheme.

Property vested in apparent purchaser
(1)Duty under this chapter is not payable in relation to—
(a)a declaration of trust made by an apparent purchaser in relation to identified dutiable property if the commissioner is satisfied—
(i)that the property is vested in the apparent purchaser on trust for the real purchaser who provided the money for the purchase of the dutiable property; or
(ii)that—
(A)the property is to be vested in the apparent purchaser on trust for the real purchaser; and
(B)the money for the purchase of the dutiable property has been or will be provided by the real purchaser; or
(b)a transfer of dutiable property from an apparent purchaser to the real purchaser if the commissioner is satisfied that the dutiable property is vested in an apparent purchaser on trust for the real purchaser who provided the money for the purchase of the dutiable property.
(2)In this section:
purchase includes an allotment.
Transfers back from trustee
(1)If—
(a)dutiable property that was transferred to a person to be held by that person as trustee for the transferor is transferred back to the transferor by the trustee for no consideration; and
(b)no person other than the transferor has had a beneficial interest in the dutiable property (other than the trustee’s right of indemnity) between its transfer to the trustee and its transfer back to the transferor;
duty under this chapter is not payable in relation to the transfer of the dutiable property back to the transferor.
(2)If duty is not payable under subsection (1) on the transfer of dutiable property back from the trustee to the transferor—
(a)duty is not payable in relation to the initial transfer from the transferor to the trustee; and
(b)the commissioner must reassess the initial transfer and refund any duty paid on application for a refund made within 5 years after the initial assessment, or 12 months after the transfer back to the transferor, whichever is later.
(3)In this section:
trustee includes a trustee appointed in substitution for a trustee or a trustee appointed in addition to a trustee or trustees.
Property passing to beneficiaries
(1)Duty under this chapter is not payable in relation to a transfer for no consideration of dutiable property to a beneficiary made under and in conformity with the trusts contained in a declaration of trust.
(2)However, subsection (1) applies—
(a)only to the extent that the property being transferred is property that the commissioner is satisfied is—
(i)wholly or substantially the same as the dutiable property the subject of the declaration and that—
(A)duty payable under this Act has been paid in relation to the declaration of trust over that property; or
(B)duty is not payable under this Act in relation to the declaration of trust; or
(ii)dutiable property representing the proceeds of reinvestment of property mentioned in paragraph (a); or
(iii)property to which both paragraphs (a) and (b) apply; and
(b)only if the commissioner is satisfied that the transferee was a beneficiary when the liability for duty in relation to the declaration of trust arose.

Declaration of trust relating to managed investment scheme
Duty under this chapter is not payable in relation to a declaration of trust if the commissioner is satisfied that the declaration is made—
(a)by a trustee in relation to dutiable property that, immediately before the trust is declared, is held by the trustee as trustee of the responsible entity of a managed investment scheme; and
(b)for the purpose of holding the dutiable property on trust for the responsible entity of the managed investment scheme.

Division 2.5.2 Superannuation

Transfer of property from one superannuation fund to another
(1)This section applies to the transfer of dutiable property from one superannuation fund to another for no consideration if the commissioner is satisfied that—
(a)the transfer is made from a complying superannuation fund or from a fund that was a complying superannuation fund within the 12 month period before the transfer was made; and
(b)the transfer is made to a complying superannuation fund or to a superannuation fund that, in the opinion of the trustees, will be a complying superannuation fund within 12 months after the transfer is made; and
(c)the transfer occurs in connection with a person’s ceasing to be a member of, or otherwise ceasing to be entitled to benefits in respect of, the fund from which the dutiable property is transferred and the person’s becoming a member of, or otherwise becoming entitled to benefits in respect of, the fund to which the dutiable property is transferred.
(2)Duty under this chapter is not payable in relation to a transfer to which this section applies.
Transfers between trustees and custodians of superannuation funds or trusts
(1)Duty under this chapter is not payable in relation to the following transactions:
(a)a transfer of, or an agreement to transfer, dutiable property from a trustee of a relevant fund or trust to a custodian of the trustee of the fund or trust, if the commissioner is satisfied that there is no change in the beneficial ownership of the property;
(b)a transfer of, or an agreement to transfer, dutiable property from a custodian of a trustee of a relevant fund or trust to a trustee of the fund or trust, if the commissioner is satisfied that there is no change in the beneficial ownership of the property;
(c)a transfer of, or an agreement to transfer, dutiable property from a custodian of a trustee of a relevant fund or trust to another custodian of the trustee of the fund or trust, if the commissioner is satisfied that there is no change in the beneficial ownership of the property.
(2)In this section:
pooled superannuation trust means an entity that is a pooled superannuation trust under the Superannuation Industry (Supervision) Act 1993 (Cwlth), section 44.
relevant fund or trust, in relation to the transfer of dutiable property, means—
(a)a complying superannuation fund; or
(b)a pooled superannuation trust; or
(c)a fund or trust that, in the trustees’ opinion, will be a complying superannuation fund or a pooled superannuation trust within 12 months after the day the transfer takes effect.

Division 2.5.2A Alternative finance transactions

Meaning of financial institution—div 2.5.2A
In this division:
financial institution means—
(a)an authorised deposit-taking institution; or
(b)a co-operative under the Co-operatives National Law (ACT); or
(c)a body prescribed by regulation.
NoteThe Co-operatives National Law (ACT) Act 2017, s 7 applies the Co‑operatives National Law set out in the Co-operatives (Adoption of National Law) Act 2012 (NSW), appendix as if it were an ACT law called the Co-operatives National Law (ACT).

64ALand transferred to financial institution and individual then leased and transferred to individual
(1)This section applies if, under a scheme between an individual and a financial institution—
(a)a person transfers land in the ACT to the individual and the financial institution as co-owners (the first transfer); and
(b)at the time of the first transfer, the financial institution leases the land to the individual for a fixed period; and
(c)the financial institution transfers the land to the individual (the second transfer) at the end of—
(i)the fixed period; or
(ii)another period agreed by the financial institution and the individual.

(2)Duty under this chapter is not payable in relation to the second transfer.

64BLand transferred to financial institution then transferred to individual
(1)This section applies if, under a scheme between an individual and a financial institution—
(a)the individual, acting as an agent for the financial institution, enters into a contract of sale for land in the ACT with another person; and
(b)the other person transfers the land to the financial institution under the contract (the first transfer); and
(c)at the time of the first transfer, the individual enters into a contract of sale for the land with the financial institution; and
(d)the financial institution transfers the land to the individual under the contract mentioned in paragraph (c) (the second transfer).
(2)Duty under this chapter is not payable in relation to the second transfer.

64CLand transferred to financial institution then leased and transferred to individual
(1)This section applies if, under a scheme between an individual and a financial institution—
(a)the individual, acting as an agent for the financial institution, enters into a contract of sale for land in the ACT with another person; and
(b)the other person transfers the land to the financial institution under the contract (the first transfer); and
(c)at the time of the first transfer, the financial institution leases the land to the individual for a fixed period under an agreement—
(i)between the financial institution and the individual; and
(ii)that gives an option to the individual to purchase the land at the end of the fixed period or another period agreed by the parties to the agreement; and

(d)at the end of the period—
(i)the individual exercises the option to purchase the land under the agreement; and
(ii)the financial institution transfers the land to the individual for consideration agreed by the parties to the agreement (the second transfer).

(2)Duty under this chapter is not payable in relation to—
(a)the agreement; or
(b)the second transfer.

64DLand transferred to individual with beneficial interest transferred to financial institution
(1)This section applies if, under a scheme between an individual and a financial institution—
(a)a person transfers land in the ACT to the individual (the first transfer); and
(b)at the time of the first transfer—
(i)the individual declares a trust in favour of the financial institution in relation to the individual’s beneficial interest in the land; and
(ii)the financial institution leases the beneficial interest to the individual for a fixed period; and

(c)at the end of the fixed period or another period agreed by the individual and the financial institution, the beneficial interest is transferred to the individual (the second transfer).
(2)Duty under this chapter is not payable in relation to—
(a)the declaration of trust; or
(b)the second transfer.

64EChange of financial institution
(1)This section applies if—
(a)an individual and a financial institution enter into a scheme in relation to land in the ACT under section 64A, section 64B, section 64C or section 64D; and
(b)the financial institution transfers the land to another financial institution (the first transfer) on the condition that the other financial institution will transfer the land to the individual in accordance with the scheme; and
(c)the other financial institution transfers the land to the individual in accordance with the scheme (the second transfer).
(2)Duty under this chapter is not payable in relation to the first transfer or second transfer.

64FIndividual dies before arrangement completed
(1)This section applies if—
(a)an individual and a financial institution enter into a scheme in relation to land in the ACT under section 64A, section 64B, section 64C or section 64D; and
(b)the individual dies before a transfer could take place under—
(i)section 64A (1) (c); or
(ii)section 64B (1) (d); or
(iii)section 64C (1) (d) (ii); or
(iv)section 64D (1) (c).

(2)Duty under this chapter is not payable in relation to the transfer of any interest in the land under the scheme from the individual or financial institution to another individual—
(a)in conformity with the trusts contained in the will of the individual or arising on an intestacy; or
(b)because of a right of survivorship; or
(c)under the Administration and Probate Act 1929—
(i)section 38A (Estate to vest in public trustee and guardian until grant); or
(ii)section 39 (Real and personal estate to vest in executor or administrator).

Division 2.5.3 Miscellaneous

Transfer of land under Fair Work (Registered Organisations) Act 2009 (Cwlth)
Duty under this chapter is not payable in relation to a transfer of land if the commissioner is satisfied that the transfer is made in accordance with the Fair Work (Registered Organisations) Act 2009 (Cwlth), section 82.
Conveyances to prescribed people
Duty under this chapter is not payable in relation to a grant or transfer of land to a person if the commissioner is satisfied that the person is a prescribed person.
Conversion of property to unit title
Duty under this chapter is not payable in relation to the transfer of a unit within the meaning of the Unit Titles Act 2001 if the commissioner is satisfied that—
(a)the transferee, immediately before registration of the units plan, held a land use entitlement in respect of the land or part of the land the subject of the units plan; and
(b)the transfer is part of an arrangement under which the transferee will take an interest in the unit similar in effect to and in substitution for the interest the transferee had under the land use entitlement immediately before registration of the units plan.
Surrender and regrant of Crown lease
(1)Duty under this chapter is not payable for the grant of a new Crown lease to the lessee under a previous Crown lease because of the surrender of the previous lease if the commissioner is satisfied that the surrender was only for 1 or more of the following purposes:
(a)changing the purpose for which the land comprised in the lease may be used;
(b)granting the lessee a longer leasehold interest in the land comprised in the lease;
(c)reducing rent to not more than 5 cents a year;
(d)correcting errors or omissions.
(2)Duty under this chapter is not payable for the grant of new Crown leases to a lessee under a previous Crown lease because of the surrender of the previous lease if the commissioner is satisfied that the surrender was only for—
(a)subdividing the land comprised in the surrendered lease; or
(b)that purpose and 1 or more of the purposes mentioned in subsection (1) (a) to (d).
(3)Duty under this chapter is not payable for the grant of a new Crown lease to a lessee under 2 or more previous Crown leases because of the surrender of the previous leases if the commissioner is satisfied that the surrender was only for—
(a)consolidating the land comprised in the surrendered leases; or
(b)that purpose and 1 or more of the purposes mentioned in subsection (1) (a) to (d).
(4)This section applies to a declared land sublease as if it were a Crown lease.

68ARegrant of lease with additional land
(1)If—
(a)a Crown lease is granted to a lessee under a previous Crown lease because of the surrender of the previous lease; and
(b)the land comprised in the new lease is all or part of the land comprised in the surrendered lease and additional land;
duty is payable only on the transfer of the interest in the additional land.
(2)This section applies to a declared land sublease as if it were a Crown lease.

Bankruptcy or insolvency
Duty under this chapter is not payable in relation to a dutiable transaction if the commissioner is satisfied that—
(a)it occurs as a consequence of the appointment of a receiver or trustee in bankruptcy; or
(b)it occurs as a consequence of the appointment of a liquidator; or
(c)it is a transfer of dutiable property for no consideration to a former bankrupt from the estate of the former bankrupt.
Transfer to partner of interest in principal place of residence
(1)Duty under this chapter is not payable in relation to a transfer by someone to the person’s partner of dutiable property consisting of an interest in property if the commissioner is satisfied that, at the date of transfer of the interest, the property is used as their principal place of residence.
NoteThe dictionary defines partner as a person’s spouse or someone with whom the person has a domestic relationship. Domestic relationship is defined in the dictionary to have the same meaning as in the Domestic Relationships Act 1994, s 3.
(2)However, subsection (1) only applies if the transfer results in the property being held by the partners as—
(a)joint tenants; or
(b)tenants in common in equal shares; or
(c)tenants in common in shares that are proportionate to the contributions of the partners towards the purchase and improvement of the property; or
(d)tenants in common in shares that are in proportions prescribed by regulation.

73ATransfers etc to entities for community housing
(1)Duty under this chapter is not payable in relation to a dutiable transaction that is a transfer or grant of a residential lease if—
(a)the transfer or grant is to an entity declared by the Minister; and
(b)the commissioner is satisfied that the property the subject of the transfer or grant is to be used for community housing.
(2)A declaration is a disallowable instrument.
NoteA disallowable instrument must be notified, and presented to the Legislative Assembly, under the Legislation Act.

(3)The Minister may declare an entity only if satisfied that the entity is a provider of community housing in the ACT.
(4)In this section:
community housing means housing provided for—
(a)people on low and moderate incomes or with special needs; or
(b)nonprofit community organisations.

73BTransfers etc to special disability trusts
Duty under this chapter is not payable in relation to a dutiable transaction that is a transfer or grant of a residential lease if—
(a)the transfer or grant is to a special disability trust; and
(b)the commissioner is satisfied that the property the subject of the transfer or grant is to be used as the principal place of residence of the beneficiary of the trust.

Transfers relating to mortgages
(1)Duty under this chapter is not payable in relation to a dutiable transaction if it is—
(a)a dutiable transaction over dutiable property arising from the discharge or transfer of a mortgage or declaration of trust over a mortgage; or
(b)a dutiable transaction comprising—
(i)a transfer by way of discharge of mortgage; or
(ii)a transfer by way of mortgage (other than a transfer by way of mortgage of land, or an estate or interest in land, under the Land Titles Act 1925).
(2)In this section:
mortgage means any charge on dutiable property created merely for securing a debt.

74AFinancial and other agreements
Duty under this chapter is not payable in relation to—
(a)a financial agreement made under the Family Law Act 1975 (Cwlth), section 90B, section 90C or section 90D that is binding on the parties under that Act; or
(b)a part VIIIAB financial agreement made under the Family Law Act 1975 (Cwlth), section 90UB, section 90UC or section 90UD that is binding on the parties under that Act; or
(c)a domestic relationship agreement, or a termination agreement, under the Domestic Relationships Act 1994.

Part 2.6ADeferred payment of duty
Division 2.6A.1 First home owner grant scheme and home buyer concession scheme

Definitions—div 2.6A.1
In this division:
deferral arrangement—see section 75AC (2).
eligible person means a person who—
(a)is an eligible home buyer under the home buyer concession scheme; or
(b)is eligible for a first home owner grant under the First Home Owner Grant Act 2000; or
(c)would be eligible for a first home owner grant under the First Home Owner Grant Act 2000 apart from the person’s home not being a new home under that Act, section 12B.
NoteA reference to an Act includes a reference to the statutory instruments made or in force under the Act, including any regulation (see Legislation Act, s 104).
eligible property—see section 75A (1).
home buyer concession scheme means a home buyer concession scheme determined under the Taxation Administration Act, section 139 (Determination of amounts payable under tax laws).

75AMeaning of eligible property—div 2.6A.1
(1)In this division:
eligible property means—
(a)for a home buyer concession scheme—property determined under the scheme as eligible property for the scheme; or
(b)in any other case—a residential lease with a value not more than—
(i)$750 000; or
(ii)if another amount is determined by the Minister—the amount determined.

(2)A determination under subsection (1) (b) (ii) is a disallowable instrument.
NoteA disallowable instrument must be notified, and presented to the Legislative Assembly, under the Legislation Act.

75ABApplication to defer payment of duty
(1)An eligible person may apply to the commissioner to defer payment of duty payable by the person on a dutiable transaction that is—
(a)the transfer of an eligible property; or
(b)an agreement for the sale or transfer of an eligible property.
(2)The application must be made at the same time as the instrument effecting the dutiable transaction is lodged with the registrar‑general under the Land Titles Act 1925, section 47C (Registration of instruments effecting dutiable transaction).
(3)If there is more than 1 transferee or purchaser of the property, each transferee or purchaser must be an eligible person.
(4)An applicant must provide the commissioner with any information the commissioner reasonably requires to decide the application.

75ACApproval to defer payment of duty
(1)The commissioner must, on receipt of an application under section 75AB, approve the deferral of payment of duty payable by the applicant if—
(a)the applicant is an eligible person; and
(b)the duty is, or would be, payable on—
(i)the transfer of an eligible property; or
(ii)an agreement for the sale or transfer of an eligible property.

(2)However, an approval under subsection (1) is subject to the person entering into an arrangement with the commissioner under the Taxation Administration Act, section 52 (Arrangements for payment of tax) about payment of the amount of deferred duty and interest (a deferral arrangement).

75ADConditions of deferral arrangement
(1)The conditions of a deferral arrangement include the following:

Amendment history
Name of Act
s 1sub A2000‑46 s 4
Commencement
s 2om A2000‑46 s 5
Dictionary
s 2Ains A2000‑34 s 4
am A2023‑6 s 4
Notes
s 2Bins A2000‑34 s 4
Offences against Act—application of Criminal Code etc
s 2Cins A2005‑54 amdt 1.98
Territory not liable for payment of duty
s 4defs reloc to dict A2000‑34 s 5
om A2000‑34 s 5
ins A2001‑55 s 4
am A2006‑42 amdt 3.55
sub A2009‑45 s 4
def Australian Stock Exchange om A2000‑34 s 5
def broker om A2000‑34 s 5
def chess om A2000‑34 s 5
def CUFS om A2000‑34 s 5
def futures broker om A2000‑34 s 5
def futures contract om A2000‑34 s 5
def general insurer reloc to dict A2000‑34 s 5
def identification code om A2000‑34 s 5
def index trust om A2000‑34 s 5
def instalment warrant om A2000‑34 s 5
def IR om A2000‑34 s 5
def marketable securities om A2000‑34 s 5
def Motor Traffic Act om A1999‑79 sch 3
def private company om A2000‑34 s 5
def proper SCH transfer om A2000‑34 s 5
def recognised stock exchange om A2000‑34 s 5
def registered independent options trader om A2000‑34 s 5
def registered scheme reloc to dict A2000‑34 s 5
def relevant interest om A2000‑34 s 5
def relevant SCH participant om A2000‑34 s 5
def SCH om A2000‑34 s 5
def SCH business rules om A2000‑34 s 5
def SCH participant om A2000‑34 s 5
def SCH-regulated transfer om A2000‑34 s 5
def SEATS om A2000‑34 s 5
def transfer document om A2000‑34 s 5
def transfer identifier for an SCH-regulated transfer om A2000‑34 s 5
def transfer value of marketable securities om A2000‑34 s 5
def warrant om A2000‑34 s 5
def warrant-issuer om A2000‑34 s 5
Payment of duty equivalents by territory departments
s 4Ains A2001‑55 s 4
am A2006‑42 amdt 3.55; A2008‑31 amdt 1.1
om A2009‑45 s 5
Duty a debt payable to Territory
s 5am A2017‑1 amdt 1.99
Introduction and overview
pt 2.1 hdg(prev ch 2 pt 1 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
Definitions— ch 2
s 6am A2001‑40 s 4
def cancelled ins A2017‑1 amdt 1.2
def commercial lease ins A2014‑12 s 4
def commercial lease with premium ins A2014‑12 s 4
def commercial purposes ins A2014‑12 s 4
def market rent ins A2014‑12 s 4
def premium ins A2014‑12 s 4
def primary production ins A2014‑12 s 4
def rent reserved ins A2014‑12 s 4
def transfer exp 30 June 2010 (s 75A)
Meaning of commercial lease with premium—ch 2
s 6Ains A2014‑12 s 5
Imposition of duty on certain transactions concerning dutiable property
s 7am A2001‑55 s 5, s 6; A2006‑45 s 4; A2008‑31 amdt 1.2; A2014‑12 s 6; A2015‑19 s 17, s 18; pars renum R64 LA; A2017‑1 amdt 1.3
Imposition of duty on dutiable transactions that are not transfers
s 8am A2001‑55 s 7; table renum R11 LA; A2006‑45 ss 5-9; A2007‑38 s 4; A2014‑12 s 7; A2015‑19 s 19, s 20; A2017‑1 amdt 1.4, amdt 1.5, amdt 1.99
Dutiable property
s 10am A2000‑34 s 6; A2003‑1 s 4; A2006‑13 s 4, s 6; pars renum R18 LA (see also A2006‑13 s 5); A2006‑45 ss 10-12; pars renum R22 LA; A2007‑38 s 5, s 6; ss, pars renum R27 LA; A2008‑31 amdt 1.3, amdt 1.39
(1) (h), (i), (m) (i), (iii), (2) exp 30 June 2010 (s 75A)
ss, pars renum R45 LA
am A2012‑36 s 4; A2013‑19 amdt 3.87; A2014‑12 ss 8-11; ss ,pars renum R59 LA; A2015‑19 s 21, s 22; pars renum R64 LA; A2019‑7 amdt 1.4; A2021‑10 amdt 1.1
When does a liability for duty arise?
s 11sub A2017‑1 amdt 1.6
am A2018‑2 amdt 1.2
Who is liable to pay the duty?
s 12am A2017‑1 amdt 1.99
Liability of joint tenants
s 13am A2017‑1 amdt 1.99
Necessity for written instrument or written statement
s 14am A2000‑34 s 7; A2001‑44 amdt 1.1225, amdt 1.1226; A2021-12 amdt 3.23
Lodging written instrument etc with commissioner
s 15am A2000‑34 s 8
sub A2006‑37 s 4
am A2017‑1 amdt 1.7; A2021-12 amdt 3.24
When does duty become payable?
s 16am A2000‑34 s 9;
sub A2017‑1 amdt 1.8
am A2018‑2 amdt 1.3, amdt 1.4; A2021‑10 amdt 1.2, amdt 1.3; table items renum R73 LA
Payment of duty—‘off the plan’ purchase agreements
s 16Ains A2000‑46 s 7
am A2004‑13 amdt 2.21; A2007‑29 s 4, s 5; A2015‑49 s 4, s 5; A2016‑47 ss 5-7
om A2017‑1 amdt 1.8
Declaration of affordable house and land packages
s 16Bins A2007‑29 s 6
om A2016‑47 s 8
No double duty
s 17am A2002‑14 s 4; A2006‑22 amdt 1.57, amdt 1.58 (A2006‑22 rep before commenced by disallowance (see Cwlth Gaz 2006 No S93)); A2007‑38 s 7; ss renum R27 LA; A2009‑45 s 6; A2014‑12 s 12; ss renum R59 LA; A2017‑1 amdt 1.9, amdt 1.10; amdt 1.99; ss renum R69 LA; A2023‑6 s 5, s 6
Rate of duty
s 18am A2017‑1 amdt 1.11, amdt 1.12
Concessions and exemptions from duty
s 19om A2017‑1 amdt 1.13
Dutiable value
pt 2.2 hdg(prev ch 2 pt 2 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
What is the dutiable value of dutiable property?
s 20am A2001‑55 amdt 1.5; A2003‑1 s 5; A2006‑13 s 7; ss renum R18 LA; A2006‑45 s 13; A2007‑29 s 7, s 8; ss renum R26 LA; A2007‑38 s 8; ss renum R27 LA; A2012‑19 s 4, s 5; pars renum R50 LA; A2014‑12 s 13, s 14; ss, pars renum R59 LA; A2016‑47 ss 9-11; ss renum R67 LA
What is the consideration for the transfer of dutiable property?
s 21am A2006‑13 s 8; ss renum R18 LA; A2008‑31 amdt 1.40; A2015‑19 s 23
What is the unencumbered value of dutiable property?
s 22am A2001‑55 s 8, s 9; A2003‑1 s 6; ss renum R8 LA (see A2003‑1 s 7); A2006‑13 s 9; ss renum R18 LA
Aggregation of dutiable transactions
s 24am A2001‑17 amdt 2.8; A2005‑54 amdt 1.99
(8) exp 30 June 2010 (s 75A)
am A2017‑1 amdt 1.14, amdt 1.15
Apportionment—dutiable property and other property
s 26am A2017‑1 amdts 1.16-1.18
Apportionment—business assets in this and other jurisdictions
s 27am A2001‑55 amdt 1.5
om A2006‑13 s 10
Partnership interests
s 28am A2023‑6 s 7
Partitions
s 29am A2017‑1 amdt 1.19, amdt 1.99; ss renum R69 LA; A2023‑6 s 7
Rates of duty
pt 2.3 hdg(prev ch 2 pt 3 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
General rate
s 31am A2017‑1 amdt 1.98
Shares, units and interests marketable securities
s 32am A2000‑34 s 10; A2006‑45 s 14; A2008‑31 amdt 1.39
exp 30 June 2010 (s 75A)
Certain business assets
s 33am A2000‑46 s 8; A2001‑55 amdt 1.5; A2006‑13 s 11, s 12; A2017‑1 amdt 1.20, amdt 1.98
Application of division
s 34om A2000‑34 s 11
SCH participant liable to pay duty
s 35om A2000‑34 s 11
Record of SCH-regulated transfers
s 36om A2000‑34 s 11
Particulars to be included by relevant SCH participant in transfer document
s 37om A2000‑34 s 11
Relevant SCH participant’s identification code equivalent to stamping
s 38om A2000‑34 s 11
Returns to be lodged and duty paid
s 39om A2000‑34 s 11
Off-market transfers of marketable securities
ch 2 pt 4 hdg        om A2000‑34 s 11
The securities clearing house
ch 2 pt 4 div 2 hdg   om A2000‑34 s 11
Registration as the securities clearing house
s 40om A2000‑34 s 11
Monthly return
s 41om A2000‑34 s 11
Returns to be kept by the SCH
s 42om A2000‑34 s 11
Disclosure to the SCH of information
s 43om A2000‑34 s 11
London Stock Exchange
ch 2 pt 4 div 3 hdg   om A2000‑34 s 11
Application of division 3
s 44om A2000‑34 s 11
Payment of duty
s 45om A2000‑34 s 11
Payment by periodic return
ch 2 pt 4 div 4 hdg   om A2000‑34 s 11
Application for approval to pay duty by periodic return
s 46om A2000‑34 s 11
Miscellaneous
ch 2 pt 4 div 5 hdg   om A2000‑34 s 11
Reduction of duty—payment in non-Australian jurisdiction
s 47om A2000‑34 s 11
Certain transfers not chargeable with duty
s 48om A2000‑34 s 11
Special provisions
pt 2.4 hdg(prev ch 2 pt 5 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
Interim payment of duty
s 49om A2017‑1 amdt 1.21
Cancelled agreements
s 50am A2009‑45 s 7, s 8
sub A2017‑1 amdt 1.22
Cancelled transfer of dutiable property
s 50Ains A2009‑45 s 9
am A2017‑1 amdts 1.23-1.25
Grant of certain Crown leases on surrender of development leases
s 51am A2009‑49 amdt 3.47; A2017‑1 amdt 1.26, amdt 1.98; A2019‑7 amdt 1.5
Refund if Crown lease surrendered
s 52sub A2007‑25 amdt 1.36
am A2008‑28 amdt 3.78; A2015‑19 s 24; A2023-36 amdt 1.109, amdt 1.110
Transfers arising from mortgages of land
s 53am A2017‑1 amdt 1.27, amdt 1.98
Exemptions
pt 2.5 hdg(prev ch 2 pt 6 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
sub A2017‑1 amdt 1.28
pt 2.5 hdg note      ins A2023‑6 s 8
Trusts
div 2.5.1 hdg        (prev ch 2 pt 6 div 1 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
Change in trustees
s 54am A2000‑46 s 9; A2001‑40 s 5, s 6; A2006‑32 s 4; A2017‑1 amdts 1.29-1.32
Transfer to custodian of managed investment scheme
s 55am A2000‑46 s 10
sub A2017‑1 amdt 1.33
Transfers in relation to managed investment schemes
s 55Ains A2000‑46 s 11
am A2017‑1 amdt 1.34
Transfers in relation to registered schemes
s 55Bins A2000‑46 s 11
am A2017‑1 amdt 1.35, amdt 1.36
Property vested in apparent purchaser
s 56am A2017‑1 amdt 1.37
Transfers back from trustee
s 57 hdgsub A2023‑47 s 4
s 57am A2006‑45 s 15, s 16
(3) def dutiable property exp 30 June 2010 (s 75A)
am A2017‑1 amdt 1.38, amdt 1.39
Property passing to beneficiaries
s 58sub A2017‑1 amdt 1.40
Establishment of a trust relating to unidentified property and non-dutiable property
s 59am A2000‑30 s 4; ss renum R4 LA
exp 30 June 2008 (s 72B)
Declaration of trust relating to managed investment scheme
s 60 hdgsub A2008‑17 s 4
s 60(1) exp 30 June 2008 (s 72B)
sub A2017‑1 amdt 1.41
Nomineeing transactions—unquoted marketable securities
s 60Ains A2000‑46 s 12
exp 30 June 2010 (s 75A)
Superannuation
div 2.5.2 hdg        (prev ch 2 pt 6 div 2 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
Instruments relating to superannuation
s 61exp 30 June 2008 (s 72B)
Transfer of property from one superannuation fund to another
s 62am A2000‑30 s 5; ss renum R4 LA; A2013‑19 amdt 3.88; A2015‑48 s 4; A2016‑18 amdt 3.90, amdt 3.91; A2017‑1 amdt 1.42, amdt 1.43; ss renum R69 LA; A2023‑6 s 9
Transfers to trustees or custodians of superannuation funds or trusts
s 63 hdgsub A2003‑1 s 8
s 63am A2000‑30 s 6; A2003‑1 ss 9-11; ss renum R8 LA (see A2003‑1 s 12); A2006‑45 s 17; ss renum R22 LA; A2008‑31 amdt 1.39
(3) exp 30 June 2010 (s 75A)
ss renum R45 LA
am A2013‑19 amdt 3.89; A2015‑48 s 5; A2017‑1 amdt 1.44; ss renum R69 LA; A2023‑6 s 10
Alternative finance transactions
div 2.5.2A hdg       ins A2023‑47 s 5
Meaning of financial institution—div 2.5.2A
s 64ins A2023‑47 s 5
Land transferred to financial institution and individual then leased and transferred to individual
s 64Ains A2023‑47 s 5
Land transferred to financial institution then transferred to individual
s 64Bins A2023‑47 s 5
Land transferred to financial institution then leased and transferred to individual
s 64Cins A2023‑47 s 5
Land transferred to individual with beneficial interest transferred to financial institution
s 64Dins A2023‑47 s 5
Change of financial institution
s 64Eins A2023‑47 s 5
Individual dies before arrangement completed
s 64Fins A2023‑47 s 5
Miscellaneous
div 2.5.3 hdg        (prev ch 2 pt 6 div 3 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
Transfer of land to certain authorities and other bodies
s 64am A2007‑21 s 4; A2013‑19 amdt 3.90; A2015‑48 s 6
om A2017‑1 amdt 1.45
Transfer of land under Fair Work (Registered Organisations) Act 2009 (Cwlth)
s 65sub A2005‑20 amdt 3.142; A2009‑49 amdt 3.48; A2017‑1 amdt 1.45
Conveyances to prescribed people
s 66sub A2017‑1 amdt 1.45
Conversion of property to unit title
s 67am A2017‑1 amdt 1.46
Surrender and regrant of Crown lease
s 68sub A2000‑46 s 13
am A2015‑19 s 25; A2017‑1 amdts 1.47-1.49
Regrant of lease with additional land
s 68Ains A2000‑46 s 13
am A2003‑1 s 13; A2015‑19 s 26; A2017‑1 amdt 1.98
Deceased estates
s 69am A2015‑49 s 6
om A2017‑1 amdt 1.50
Certain transfers of marketable securities
s 70am A2005‑20 amdt 3.143; A2009‑49 amdt 3.49
exp 30 June 2010 (s 75A)
Corporate reconstructions—concessional duty for dutiable transactions
s 70Ains A2003‑29 s 4
am A2006‑42 amdt 3.55
om A2015‑49 s 7
Bankruptcy or insolvency
s 71am A2017‑1 amdt 1.51
Transfer to partner of interest in principal place of residence
s 72 hdgsub A2002‑14 s 5
s 72am A2002‑14 s 6, s 7
sub A2004‑2 amdt 1.17
am A2006‑22 amdt 1.46 (A2006‑22 rep before commenced by disallowance (see Cwlth Gaz 2006 No S93)); A2007‑3 amdt 3.175; A2017‑1 amdt 1.52
Reduction of duty—payment in non-Australian jurisdiction
s 72Ains A2000‑34 s 12
exp 30 June 2010 (s 75A)
Expiry—duty on certain instruments
pt 2.5A hdgins A2008‑17 s 5
exp 30 June 2008 (s 72B)
Expiry—provisions relating to duty on certain instruments
s 72Bins A2008‑17 s 5
exp 30 June 2008 (s 72B)
Exemptions
pt 2.6 hdg(prev ch 2 pt 7 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
om A2017‑1 amdt 1.53
Transfers to State, another Territory or prescribed authority
s 73om A2017‑1 amdt 1.54
Transfers etc to entities for community housing
s 73Ains A2007‑29 s 9
am A2013‑19 amdt 3.91; A2017‑1 amdt 1.55
Transfers etc to special disability trusts
s 73Bins A2010‑20 s 4
am A2017‑1 amdt 1.56; A2021‑10 amdt 1.4
Transfers etc—long-term leases for residential purposes
s 73Dins A2009‑15 s 4
om A2014‑12 s 15
Transfers relating to mortgages
s 74am A2000‑46 s 14; A2017‑1 amdt 1.57
Financial and other agreements
s 74Ains A2002‑14 s 8
am A2006‑22 amdt 1.57, amdt 1.58 (A2006‑22 rep before commenced by disallowance (see Cwlth Gaz 2006 No S93)); A2009‑45 s 10; pars renum R41 LA; A2017‑1 amdt 1.58
Transfers relating to certain personal relationships
s 74Bins A2002‑14 s 8
am A2004‑2 amdt 1.18, amdt 1.19; A2006‑22 amdt 1.47, amdt 1.48, amdt 1.57, amdt 1.58 (A2006‑22 rep before commenced by disallowance (see Cwlth Gaz 2006 No S93)); A2007‑3 amdt 3.175; A2008‑14 amdt 1.29; A2009‑45 ss 11‑14; ss renum R41 LA; A2012‑40 amdt 3.45; A2013‑19 amdt 3.92; A2013‑39 amdt 2.25 (A2013‑39 never effective (see Commonwealth v Australian Capital Territory [2013] HCA 55)); A2016‑18 amdts 3.92-3.94
om A2017‑1 amdt 1.59
Marketable securities
s 75am A2000‑34 s 13; A2000‑46 s 15; A2001‑40 s 7
(4), (4A), (4B) exp 30 June 2001 (s 75 (4B))
am A2003‑1 s 14; ss renum R8 LA (see A2003‑1 s 15); A2006‑45 s 18; A2008‑31 amdt 1.39; A2009‑15 s 5
exp 30 June 2010 (s 75A)
Deferred payment of duty
pt 2.6A hdgins A2007‑29 s 10
sub A2019‑46 s 5
First home owner grant scheme and home buyer concession scheme
div 2.6A.1 hdg       ins A2019‑46 s 6
Definitions—pt 2.6A
s 75AAins A2007‑29 s 10
om A2019‑46 s 7
def deferral arrangement ins A2007‑29 s 10
om A2019‑46 s 7
def eligible person ins A2007‑29 s 10
am A2013‑35 s 4
om A2019‑46 s 7
def eligible property ins A2007‑29 s 10
om A2019‑46 s 7
def home buyer concession scheme ins A2007‑29 s 10
am A2014‑44 amdt 3.16
sub A2019‑7 amdt 1.6
om A2019‑46 s 7
def residential lease ins A2007‑29 s 10
om A2013‑19 amdt 3.93
Definitions—div 2.6A.1
s 75ins A2019‑46 s 8
def deferral arrangement ins A2019‑46 s 8
def eligible person ins A2019‑46 s 8
def eligible property ins A2019‑46 s 8
def home buyer concession scheme ins A2019‑46 s 8
Meaning of eligible property—div 2.6A.1
s 75Ains A2019‑46 s 8
Application to defer payment of duty
s 75ABins A2007‑29 s 10
am A2017‑1 amdt 1.60; A2021-12 amdt 3.25
Approval to defer payment of duty
s 75ACins A2007‑29 s 10
Conditions of deferral arrangement
s 75ADins A2007‑29 s 10
am A2017‑1 amdt 1.61; A2019‑46 s 9, s 10
Unpaid duty and interest a debt and charge on property
s 75AEins A2007‑29 s 10
Other duty deferral schemes
div 2.6A.2 hdg       ins A2019‑46 s 11
Definitions—div 2.6A.2
s 75AFins A2019‑46 s 11
def deferral arrangement ins A2019‑46 s 11
def duty deferral scheme ins A2019‑46 s 11
def eligible person ins A2019‑46 s 11
def eligible transaction ins A2019‑46 s 11
Duty deferral schemes—determination
s 75AGins A2019‑46 s 11
Duty deferral schemes—application to defer payment of duty
s 75AHins A2019‑46 s 11
Duty deferral schemes—approval to defer payment of duty
s 75AIins A2019‑46 s 11
Duty deferral schemes—conditions of deferral arrangement
s 75AJins A2019‑46 s 11
Duty deferral schemes—unpaid duty and interest a debt and charge on property
s 75AKins A2019‑46 s 11
Expiry—provisions relating to unquoted marketable securities
pt 2.7 hdgins A2006‑45 s 19
exp 30 June 2010 (s 75A)
Expiry—provisions relating to unquoted marketable securities
s 75Ains A2006‑45 s 19
exp 30 June 2010 (s 75A)
Preliminary
pt 3.1 hdg(prev ch 3 pt 1 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
Meaning of chapter 3 transaction
s 76sub A2023‑6 s 11
def acquisition statement om A2023‑6 s 11
Definitions—ch 3
s 76Ains A2023‑6 s 11
sub A2023‑47 s 6
def acquisition statement ins A2023‑6 s 11
sub A2023‑47 s 6
def chapter 3 property ins A2023‑47 s 6
Imposition of duty
s 77am A2017‑1 amdt 1.62
Acquisition of interests in certain landholders
pt 3.2 hdg(prev ch 3 pt 2 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
Preliminary
div 3.2.1 hdg        (prev ch 3 pt 2 div 1 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
sub A2008‑31 s 4
Meaning of associated person
s 77Ains A2023‑6 s 12
Definitions—pt 3.2
s 78sub A2008‑31 s 4
def acquires ins A2008‑31 s 4
def associated person ins A2008‑31 s 4
am A2012‑35 s 4
om A2023‑6 s 13
def entity ins A2008‑31 s 4
def interest ins A2008‑31 s 4
def land ins A2023‑47 s 7
def landholder ins A2008‑31 s 4
om A2023‑6 s 13
def landholding ins A2008‑31 s 4
def private corporation om A2008‑31 s 4
def relevant acquisition ins A2008‑31 s 4
def relevant period ins A2008‑31 s 4
def significant interest ins A2008‑31 s 4
Landholding entities
div 3.2.2 hdg        (prev ch 3 pt 2 div 2 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
sub A2008‑31 s 4
Meaning of entity—pt 3.2
s 78Ains A2008‑31 s 4
am A2012‑35 s 5, s 6; A2013‑19 amdt 3.94, amdt 3.95
Meaning of landholder
s 79sub A2008‑31 s 4; A2023‑6 s 14
Meaning of landholding—pt 3.2
s 80sub A2008‑31 s 4
am A2023‑6 s 15, s 16
Meaning of land—pt 3.2
s 80Ains A2023‑47 s 8
Constructive ownership of landholdings—linked bodies
s 81am A2001‑40 s 8
sub A2008‑31 s 4
am A2012‑35 s 7, s 8
sub A2023‑6 s 17
Constructive ownership of landholdings and other property—discretionary trusts
s 82sub A2008‑31 s 4
Interest and significant interest in landholders—pt 3.2
s 83sub A2008‑31 s 4
am A2012‑35 s 9
Meaning of associated person—pt 3.2
s 83Ains A2008‑31 s 4
om A2023‑6 s 18
How person acquires an interest in a landholder—pt 3.2
s 84am A2000‑46 s 16; A2001‑55 s 10
sub A2008‑31 s 4
am A2009‑15 s 6; A2023‑47 s 9
Charging of duty
div 3.2.3 hdg        (prev ch 3 pt 2 div 3 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
When does liability for duty arise?
s 85am A2017‑1 amdt 1.99
What is a relevant acquisition?—pt 3.2
s 86sub A2008‑31 s 5
am A2012‑35 s 10, s 11; ss renum R53 LA; A2023‑6 s 19
Acquisition statements
s 87am A2001‑44 amdt 1.1227, amdt 1.1228; A2006‑45 s 20; ss renum R22 LA; A2008‑31 s 6, amdt 1.4; A2021‑12 amdt 3.25
sub A2023‑6 s 20
When must duty be paid?
s 88am A2014‑44 amdt 3.16
Who is liable to pay duty on relevant acquisition?
s 89am A2017‑1 amdt 1.98
sub A2023‑6 s 21
Duty payable on relevant acquisitions—single interest
s 90 hdgam R69 LA
s 90am A2008‑31 s 7, amdt 1.5
(4) exp 30 June 2010 (s 75A)
ss renum R45 LA
am A2017‑1 amdt 1.98; A2018‑2 amdt 1.5
sub A2023‑6 s 21
Duty payable on relevant acquisitions—aggregated interests
s 90Ains A2023‑6 s 21
Duty payable on relevant acquisitions—further interest
s 90Bins A2023‑6 s 21
Unencumbered value determination
s 90Cins A2023‑6 s 21
am A2023-36 amdt 1.111
Duty payable on relevant acquisitions—combined acquisitions
s 90Dins A2023‑47 s 10
General and supplemental
div 3.2.4 hdg        (prev ch 3 pt 2 div 4 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
Ch 3 transactions—concessional duty
s 91 hdgsub A2001‑55 s 11
s 91am A2001‑55 s 12, s 13; A2002‑14 s 9
(2) (h) exp 30 June 2010 (s 75A)
pars renum R45 LA
am A2011‑3 amdt 3.181; A2015‑48 s 7
om A2017‑1 amdt 1.63
Corporate reconstructions—concessional duty for relevant acquisitions
s 91Ains A2003‑29 s 5
am A2006‑42 amdt 3.55; A2008‑31 amdt 1.6
om A2015‑49 s 7
Maximisation of entitlements on distribution of property
s 92am A2008‑31 amdts 1.7-1.9
Valuation of property
s 93am A2008‑31 amdt 1.10; A2017‑1 amdt 1.64; A2023‑6 ss 22‑25
Uncompleted agreements for sale or conveyance of land
s 94sub A2008‑31 amdt 1.11; A2023‑6 s 26
Uncompleted agreements for purchase, allotment or issue of shares or units in landholder
s 94Ains A2023‑47 s 11
Duty concession—acquisitions securing financial accommodation
s 95am A2008‑31 amdt 1.12; A2017‑1 amdt 1.65, amdt 1.66; ss renum R69 LA; A2023‑6 ss 27-29
om A2023‑47 s 12
Registration of unit trust schemes
pt 3.2A hdgins A2008‑31 s 8
om A2012‑35 s 12
Definitions—pt 3.2A
s 95Ains A2008‑31 s 8
om A2012‑35 s 12
def disqualifying circumstance ins A2008‑31 s 8
om A2012‑35 s 12
def registered ins A2008‑31 s 8
om A2012‑35 s 12
def responsible entity ins A2008‑31 s 8
om A2012‑35 s 12
Applications for registration
s 95B                  ins A2008‑31 s 8
om A2012‑35 s 12
Registration of imminent public unit trust schemes
s 95C                  ins A2008‑31 s 8
om A2012‑35 s 12
Registration of wholesale unit trust schemes
s 95D                  ins A2008‑31 s 8
am A2012‑21 amdt 3.52, amdt 3.53
om A2012‑35 s 12
Registration of imminent wholesale unit trust schemes
s 95E                  ins A2008‑31 s 8
om A2012‑35 s 12
Duration of registration
s 95F                   ins A2008‑31 s 8
om A2012‑35 s 12
Register of wholesale unit trust schemes
s 95G                  ins A2008‑31 s 8
om A2012‑35 s 12
Reporting requirements for registered schemes
s 95H                  ins A2008‑31 s 8
om A2012‑35 s 12
Cancellation of registration
s 95I  ins A2008‑31 s 8
om A2012‑35 s 12
Disqualifying circumstances for registered unit trust schemes
s 95Jins A2008‑31 s 8
om A2012‑35 s 12
Entitlements arising from capital reductions or alterations of rights
pt 3.3 hdg(prev ch 3 pt 3 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
exp 30 June 2010 (s 75A)
Interpretation—pt 3.3
s 96exp 30 June 2010 (s 75A)
def capital reduction am A2001‑40 s 9
exp 30 June 2010 (s 75A)
def company sub A2000‑34 s 14
am A2000‑46 s 17
sub A2001‑40 s 10
am A2008‑31 s 9
exp 30 June 2010 (s 75A)
def voting shares sub A2001‑40 s 11
om A2006‑42 amdt 3.35
def voting share ins A2006‑42 amdt 3.35
exp 30 June 2010 (s 75A)
When does liability for duty arise?
s 97exp 30 June 2010 (s 75A)
When must duty be paid?
s 98exp 30 June 2010 (s 75A)
Who is liable to pay duty?
s 99exp 30 June 2010 (s 75A)
Entitlement to voting shares arising from capital reduction or rights alteration
s 100am A2001‑44 amdt 1.1229; A2001‑55 s 14; A2008‑31 amdt 1.13
exp 30 June 2010 (s 75A)
What statement under s 100 must contain
s 101 hdgsub A2001‑44 amdt 1.1230
s 101am A2001‑44 amdt 1.1230
exp 30 June 2010 (s 75A)
Assessment of duty
s 102sub A2000‑34 s 15
exp 30 June 2010 (s 75A)
Acquisition of land use entitlements by allotment of shares or issue of units
pt 3.4 hdg(prev ch 3 pt 4 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
When does liability for duty arise?
s 103sub A2006‑45 s 21
am A2008‑31 s 10, amdt 1.14; A2013‑19 amdt 3.96, amdt 3.97; A2017‑1 amdt 1.99; A2023‑6 s 30
When must duty be paid?
s 104am A2014‑44 amdt 3.16
Who is liable to pay duty?
s 105am A2017‑1 amdt 1.98
Acquisition of land use entitlement
s 106am A2001‑44 amdt 1.1231; A2021-12 amdt 3.25
What statement under s 106 must contain
s 107 hdgsub A2001‑44 amdt 1.1232
s 107am A2001‑44 amdt 1.1232
Assessment of duty
s 108am A2017‑1 amdt 1.67
Disability exemption
s 109am A2000‑34 s 16; A2008‑31 s 11, amdt 1.14
exp 30 June 2010 (s 75A)
ins A2021‑10 amdt 1.5
Allotment of shares by direction
pt 3.5 hdg(prev ch 3 pt 5 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
exp 30 June 2010 (s 75A)
When does a liability for duty arise?
s 110exp 30 June 2010 (s 75A)
When must duty be paid?
s 111exp 30 June 2010 (s 75A)
Who is liable to pay the duty?
s 112exp 30 June 2010 (s 75A)
Acquisition of shares by allotment
s 113exp 30 June 2010 (s 75A)
What allotment statement must contain
s 114 hdgsub A2001‑44 amdt 1.1233
s 114am A2001‑44 amdt 1.1233
exp 30 June 2010 (s 75A)
Assessment of duty
s 115exp 30 June 2010 (s 75A)
Voluntary transfers under Financial Sector (Transfer and Restructure) Act 1999 (Cwlth)
pt 3.6 hdg(prev ch 3 pt 6 hdg) ins A2001‑55 s 15
renum R1 LA (see A2001‑55 amdt 1.6)
sub A2008‑28 amdt 3.79
am A2019‑7 amdt 1.14
Definitions—pt 3.6
s 115Ains A2001‑55 s 15
def asset am A2008‑28 amdt 3.81; A2019‑7 amdt 1.15
def business am A2008‑28 amdt 3.81; A2019‑7 amdt 1.15
def FS (BTGR) Act ins A2008‑28 amdt 3.80
om A2019‑7 amdt 1.7
def FS (TB) Act om A2008‑28 amdt 3.80
def FS (TR) Act ins A2019‑7 amdt 1.8
def receiving body am A2008‑28 amdt 3.81; A2019‑7 amdt 1.15
def voluntary transfer am A2008‑28 amdt 3.81; A2019‑7 amdt 1.15
Declaration required if business transferred
s 115Bins A2001‑55 s 15
am A2008‑28 amdt 3.82; A2008‑31 amdt 1.15; A2015‑15 amdt 3.23; A2019‑7 amdt 1.15; A2021-12 amdt 3.25. amdt 3.26; A2023‑47 s 13
When does liability for duty arise?
s 115Cins A2001‑55 s 15
am A2017‑1 amdt 1.99; A2023‑47 s 14
When must duty be paid?
s 115Dins A2001‑55 s 15
am A2014‑44 amdt 3.16
Who is liable to pay duty?
s 115Eins A2001‑55 s 15
am A2017‑1 amdt 1.98
Assessment of duty
s 115Fins A2001‑55 s 15
am A2017‑1 amdt 1.68
Exemptions from duty
s 115Gins A2001‑55 s 15
am A2006‑42 amdt 3.55
Exemptions—ch 3 transactions
pt 3.7 hdgins A2002‑14 s 10
pt 3.7 hdg note      ins A2023‑6 s 31
Exemptions—ch 3 transactions generally
div 3.7.1 hdg        ins A2009‑15 s 7
sub A2017‑1 amdt 1.69; A2023‑47 s 15
Exemptions—ch 3 transactions
s 115Hins A2002‑14 s 10
am A2004‑2 amdt 1.18, amdt 1.19; A2006‑22 amdt 1.49, amdt 1.50, amdt 1.57, amdt 1.58 (A2006‑22 rep before commenced by disallowance (see Cwlth Gaz 2006 No S93)); A2007‑3 amdt 3.175; A2008‑14 amdt 1.30; A2009‑45 ss 15‑18; ss renum R41 LA; A2012‑40 amdt 3.46; A2013‑19 amdt 3.98; A2013‑39 amdt 2.26 (A2013‑39 never effective (see Commonwealth v Australian Capital Territory [2013] HCA 55)); A2016‑18 amdts 3.95-3.97
sub A2017‑1 amdt 1.69; A2023‑47 s 15
Exemption—relevant acquisitions to secure finance
s 115HAins A2023‑47 s 15
Exemption—transactions made on bankruptcy or winding-up
s 115HBins A2023‑47 s 15
Exemption—transactions made due to change in trustees
s 115HCins A2023‑47 s 15
Exemption—transactions in relation to managed investment schemes
s 115HDins A2023‑47 s 15
Exemption—transactions in relation to registered schemes
s 115HEins A2023‑47 s 15
Exemption—ch 3 transactions made by apparent purchaser
s 115HFins A2023‑47 s 15
Exemption—transactions made to return ch 3 property held by trustee
s 115HGins A2023‑47 s 15
Exemption—transactions between superannuation funds
s 115HHins A2023‑47 s 15
Exemption—transactions between trustees and custodians of superannuation funds or trusts
s 115HIins A2023‑47 s 15
Exemptions—‘top hatting’ arrangements
div 3.7.2 hdg        ins A2009‑15 s 7
sub A2023‑47 s 16
Definitions—div 3.7.2
s 115Iins A2009‑15 s 8
def exchanging members ins A2009‑15 s 8
def interposed trust ins A2009‑15 s 8
Exemption for relevant acquisitions
s 115Jins A2009‑15 s 8
am A2023‑6 s 32
Conditions of exemption
s 115Kins A2009‑15 s 8
Revocation of exemption
s 115Lins A2009‑15 s 8
am A2017‑1 amdt 1.98
On-market transfers of marketable securities
ch 4 hdgom A2000‑34 s 17
Interpretation
s 116om A2000‑34 s 17
Presumptions regarding broking
s 117om A2000‑34 s 17
Imposition of duty
s 118om A2000‑34 s 17
Exemptions
s 119om A2000‑34 s 17
Three rates
s 120om A2000‑34 s 17
Duty at general rate
s 121om A2000‑34 s 17
Marketable securities held on broker’s own account
s 122om A2000‑34 s 17
Marketable securities held on account of options traders and futures brokers
s 123om A2000‑34 s 17
Marketable securities held on account of warrant-issuers
s 124om A2000‑34 s 17
Additional duty on marketable securities held otherwise than for short terms
s 125om A2000‑34 s 17
Low exercise price options
s 126om A2000‑34 s 17
Records of sales, purchases and transactions—generally
s 127om A2000‑34 s 17
Records of sales, purchases and transactions—options traders, futures brokers and warrant-issuers
s 128om A2000‑34 s 17
Lodgment of returns and payment of duty by brokers
s 129om A2000‑34 s 17
Lodging of returns—registered independent options traders, futures brokers and warrant-issuers
s 130om A2000‑34 s 17
Endorsement of transfer as to payment of duty
s 131om A2000‑34 s 17
Recovery of duty by broker from vendor or purchaser
s 132om A2000‑34 s 17
Lease instruments
ch 5 hdgexp 30 June 2009 (s 150A)
Preliminary
pt 5.1 hdg(prev ch 5 pt 1 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
exp 30 June 2009 (s 150A)
Definitions—ch 5
s 133exp 30 June 2009 (s 150A)
def lease am A2006‑13 s 13
sub A2006‑45 s 22
def lessee om A2006‑45 s 23
def lessor om A2006‑45 s 23
Liability for duty
pt 5.2 hdg(prev ch 5 pt 2 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
exp 30 June 2009 (s 150A)
Imposition of duty
s 134exp 30 June 2009 (s 150A)
How duty is charged on lease instrument
s 135sub A2001‑55 s 16
am A2006‑45 s 24
exp 30 June 2009 (s 150A)
What is the cost of a lease?
s 136am A2006‑45 s 25, s 26
exp 30 June 2009 (s 150A)
Splitting or redirection of cost of franchise arrangement
s 137om A2006‑45 s 27
Who is liable to pay duty?
s 138sub A2006‑45 s 28
exp 30 June 2009 (s 150A)
When must duty be paid?
s 139exp 30 June 2009 (s 150A)
Rates of duty
pt 5.3 hdg(prev ch 5 pt 3 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
exp 30 June 2009 (s 150A)
General rate—short-term leases
s 140sub A2001‑55 s 17
am A2006‑45 s 29; pars renum R22 LA
exp 30 June 2009 (s 150A)
General rate—long-term leases
s 141sub A2001‑55 s 17
om A2006‑45 s 30
General rate—franchise arrangements
s 141Ains A2001‑55 s 17
am A2006‑13 s 14
om A2006‑45 s 31
Related instruments—exemptions and concessions
s 142 hdgsub A2001‑55 s 18
s 142exp 30 June 2009 (s 150A)
Unascertainable lease costs
pt 5.4 hdg(prev ch 5 pt 4 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
exp 30 June 2009 (s 150A)
Operation—pt 5.4
s 143am A2001‑55 s 19
exp 30 June 2009 (s 150A)
Estimate and subsequent adjustment
s 144am A2005‑54 amdt 1.100, amdt 1.101
exp 30 June 2009 (s 150A)
CPI method
s 145am A2003‑41 amdts 3.210-3.213; A2008‑31 amdt 1.40
exp 30 June 2009 (s 150A)
Quantification of lessee’s improvements
s 146table renum R11 LA
am A2006‑45 s 32; items renum R22 LA
exp 30 June 2009 (s 150A)
Miscellaneous
pt 5.5 hdg(prev ch 5 pt 5 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
exp 30 June 2009 (s 150A)
Interim stamping of lease instrument
s 147exp 30 June 2009 (s 150A)
Reassessment of duty—early termination
s 148exp 30 June 2009 (s 150A)
Reassessment of duty—reduction of cost
s 149am A2001‑55 s 20
exp 30 June 2009 (s 150A)
Exemptions—lease instruments
s 150 hdgsub A2001‑55 s 21
s 150am A2001‑55 ss 22-24; A2006‑45 s 33, s 34; pars renum R22 LA
exp 30 June 2009 (s 150A)
Expiry—ch 5
pt 5.6 hdgins A2006‑45 s 35
exp 30 June 2009 (s 150A)
Expiry—ch 5
s 150Ains A2006‑45 s 35
exp 30 June 2009 (s 150A)
Hire of goods
ch 6 hdgexp 30 June 2007 (s 173A)
Preliminary
pt 6.1 hdg(prev ch 6 pt 1 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
exp 30 June 2007 (s 173A)
Definitions for ch 6
s 151exp 30 June 2007 (s 173A)
What is a hire of goods?
s 152exp 30 June 2007 (s 173A)
Exclusions from definition of hire of goods
s 153am A2006‑45 s 36, s 37
exp 30 June 2007 (s 173A)
What form may a hire of goods take?
s 154exp 30 June 2007 (s 173A)
What are hiring charges?
s 155exp 30 June 2007 (s 173A)
Payments exempted from hiring charges
s 156am A2000‑34 s 18
exp 30 June 2007 (s 173A)
Hire of goods to which ch 6 applies—jurisdictional nexus
s 157exp 30 June 2007 (s 173A)
Imposition and rates of duty
pt 6.2 hdg(prev ch 6 pt 2 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
exp 30 June 2007 (s 173A)
Imposition of duty
s 158exp 30 June 2007 (s 173A)
Rates of duty
s 159exp 30 June 2007 (s 173A)
Credit for duty paid in another Australian jurisdiction
s 160exp 30 June 2007 (s 173A)
Splitting or redirection of hiring charges
s 161exp 30 June 2007 (s 173A)
Ascertainment and disclosure of place of use of goods
s 162am A2005‑54 amdt 1.102
exp 30 June 2007 (s 173A)
Arrangements applying to people engaged in business of hiring out goods
pt 6.3 hdg(prev ch 6 pt 3 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
exp 30 June 2007 (s 173A)
Meaning of commercial hire business
s 163exp 30 June 2007 (s 173A)
Application of pt 6.3
s 164exp 30 June 2007 (s 173A)
Commercial hire business to be registered
s 165sub A2005‑54 amdt 1.103
exp 30 June 2007 (s 173A)
Registration of commercial hire businesses
s 166am A2001‑44 amdt 1.1234, amdt 1.1235
exp 30 June 2007 (s 173A)
Cancellation of registration of commercial hire business
s 167am A2005‑54 amdt 1.104, amdt 1.105
exp 30 June 2007 (s 173A)
Duty base
s 168exp 30 June 2007 (s 173A)
Lodgment of returns and payment of duty
s 169am A2001‑44 amdt 1.1236, amdt 1.1237
exp 30 June 2007 (s 173A)
Returns of related bodies corporate
s 170exp 30 June 2007 (s 173A)
Arrangements applying to people other than those engaged in business of hiring out goods
pt 6.4 hdg(prev ch 6 pt 4 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
exp 30 June 2007 (s 173A)
Statement of transaction
s 171exp 30 June 2007 (s 173A)
Lodgment of statement and payment of duty
s 172exp 30 June 2007 (s 173A)
Method of calculating total hiring charges if they are not readily ascertainable
s 173exp 30 June 2007 (s 173A)
Expiry—ch 6
pt 6.5 hdgins A2006‑45 s 38
exp 30 June 2007 (s 173A)
Expiry—ch 6
s 173Ains A2006‑45 s 38
exp 30 June 2007 (s 173A)
Liability for duty
s 174am A2017‑1 amdt 1.70
Insurance
ch 8 hdgom A2017‑11 s 4
Preliminary
pt 8.1 hdg(prev ch 8 pt 1 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
om A2017‑11 s 4
Definitions—ch 8
s 175om A2017‑11 s 4
def general insurance am A2002‑6 s 4; A2002‑20 s 4
om A2017‑11 s 4
def general insurer sub A2006‑19 s 5
om A2017‑11 s 4
def insurer sub A2006‑19 s 6
om A2017‑11 s 4
def paid ins A2006‑42 amdt 3.36
om A2017‑11 s 4
def premium am A2001‑22 amdt 1.1
om A2017‑11 s 4
def third-party insurance am A2009‑16 amdt 3.1
om A2017‑11 s 4
When is a premium paid?
s 176om A2017‑11 s 4
General insurance
pt 8.2 hdg(prev ch 8 pt 2 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
om A2017‑11 s 4
Imposition of duty
s 177om A2017‑11 s 4
Rate of duty
s 178om A2017‑11 s 4
Who is liable to pay duty?
s 179om A2017‑11 s 4
Circumstances in which duty is payable by insured person
s 180am A2001‑44 amdt 1.1238, amdt 1.1239; A2008‑31 amdt 1.40
om A2017‑11 s 4
Records to be kept
s 181om A2017‑11 s 4
Refunds if premiums returned
s 182om A2017‑11 s 4
Life insurance
pt 8.3 hdg(prev ch 8 pt 3 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
om A2017‑11 s 4
Imposition of duty
s 183om A2017‑11 s 4
Obligation to make out and execute policy of life insurance
s 184om A2017‑11 s 4
Rates of duty
s 185am A2013‑19 amdt 3.99
om A2017‑11 s 4
Who is liable to pay duty?
s 186om A2017‑11 s 4
When duty payable by insured person
s 187am A2001‑44 amdt 1.1240, amdt 1.1241
om A2017‑11 s 4
Refund on cancellation of life insurance policy
s 188om A2017‑11 s 4
Payment of duty by insurers
pt 8.4 hdg(prev ch 8 pt 4 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
om A2017‑11 s 4
Meaning of insurer for pt 8.4
s 188Ains A2006‑19 s 7
om A2017‑11 s 4
Insurers to be registered
s 189sub A2005‑54 amdt 1.106
om A2017‑11 s 4
Registration of insurers
s 190sub A2001‑44 amdt 1.1242
om A2017‑11 s 4
Cancellation of registration by commissioner
s 191am A2006‑19 s 8; A2014‑44 amdt 3.16
om A2017‑11 s 4
Insurer stopping writing insurance business
s 192sub A2005‑54 amdt 1.107
om A2017‑11 s 4
Register of insurers
s 193om A2017‑11 s 4
Monthly returns and payment of duty
s 194am A2001‑44 amdt 1.1243, amdt 1.1244
om A2017‑11 s 4
Recovery of duty by registered insurer
s 195om A2017‑11 s 4
Apportionment
pt 8.5 hdg(prev ch 8 pt 5 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
om A2017‑11 s 4
Apportionment of premiums and other amounts between Australian jurisdictions
div 8.5.1 hdg        (prev ch 8 pt 5 div 1 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
om A2017‑11 s 4
Application of div 8.5.1
s 196om A2017‑11 s 4
Object of div 8.5.1
s 197om A2017‑11 s 4
Schedule of apportionment
s 198om A2017‑11 s 4
Apportionment in practice
s 199om A2017‑11 s 4
Apportionment of premiums and other amounts between different types of insurance
div 8.5.2 hdg        (prev ch 8 pt 5 div 2 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
om A2017‑11 s 4
Apportionment between different types of insurance
s 200om A2017‑11 s 4
Exempt insurance
pt 8.6 hdg(prev ch 8 pt 6 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
om A2017‑11 s 4
Insurance exempt from duty generally
s 201 hdgsub A2002‑20 s 5
s 201am A2002‑6 s 5, s 6; A2009‑20 amdt 3.58; A2013‑19 amdt 3.100; A2015‑48 s 8
om A2017‑11 s 4
Insurance exempt from duty in certain circumstances
s 201Ains A2002‑20 s 6
am A2006‑42 amdt 3.55
om A2017‑11 s 4
Miscellaneous
pt 8.7 hdg(prev ch 8 pt 7 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
om A2017‑11 s 4
Effect on contract of insurance of failure to comply with ch 8
s 202om A2017‑11 s 4
Imposition and rates of duty
pt 9.1 hdg(prev ch 9 pt 1 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
Meaning of dutiable value for pt 9.1
s 203sub A2001‑55 s 25
Registration of vehicles in the name of 2 or more people
s 203Ains A2001‑55 s 25
am A2013‑19 amdt 3.101
Imposition of duty
s 204am A1999‑79 s 5 sch 3; A2001‑55 s 26; A2017‑1 amdt 1.72
Lodgment of statement of dutiable value
s 205am A1999‑79 s 5 sch 3; A2017‑1 amdt 1.73
Rate of duty
s 208am A2003‑29 s 6; A2008‑34 s 4; A2009‑20 amdt 3.59, amdt 3.60; A2009‑45 s 19, s 20; A2010‑19 s 4; pars renum R45 LA; A2011‑3 amdt 3.182; A2013‑19 amdt 3.102; A2015‑49 s 8
Corporate reconstructions—concessional duty for motor vehicle registration applications
s 208AAins A2003‑29 s 7
am A2006‑42 amdt 3.55
om A2015‑49 s 9
Exemptions
pt 9.2 hdg(prev ch 9 pt 2 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
pt 9.2 hdg note      ins A2023‑6 s 33
Definitions—pt 9.2
s 208Adef demonstrator ins A2000‑46 s 18
def licensed vehicle dealer ins A2000‑46 s 18
om A2006‑42 amdt 3.37
def trading stock ins A2000‑46 s 18
Government vehicles
s 209om A2017‑1 amdt 1.74
Foreign countries
s 209Ains A2000‑46 s 19
am A2017‑1 amdt 1.98
International organisations and diplomats
s 209Bins A2005‑29 s 4
am A2017‑1 amdt 1.98
Status of forces agreements
s 209Cins A2015‑49 s 10
am A2017‑1 amdt 1.98
Hospitals and schools
s 210sub A2005‑29 s 5
om A2017‑1 amdt 1.74
Charitable organisations
s 210Ains A2005‑29 s 5
om A2015‑48 s 9
Certain disabled persons
s 211am A2005‑20 amdt 3.144; A2009‑20 amdt 3.61; A2017‑1 amdt 1.98
Partial exemption—modified vehicles for people with disabilities
s 211Ains A2006‑19 s 9
am A2013‑19 amdt 3.103, amdt 3.104; A2017‑1 amdt 1.98
Successors of deceased people
s 212am A2001‑55 s 27
om A2017‑1 amdt 1.74
Vehicle registration transfers relating to certain personal relationships
s 213sub A2002‑14 s 11
am A2004‑2 amdt 1.18, amdt 1.19; A2006‑22 amdt 1.51, amdt 1.52, amdt 1.57, amdt 1.58 (A2006‑22 rep before commenced by disallowance (see Cwlth Gaz 2006 No S93)); A2007‑3 amdt 3.175; A2008‑14 amdt 1.31; A2009‑45 ss 21‑24; ss renum r41 LA; A2012‑40 amdt 3.47; A2013‑19 amdt 3.105; A2013‑39 amdt 2.27 (A2013‑39 never effective (see Commonwealth v Australian Capital Territory [2013] HCA 55)); A2016‑18 amdts 3.98-3.100
om A2017‑1 amdt 1.74
Registration charges consequent on Vehicle Registration Act
s 213Ains A2000‑5 s 4
am A2001‑44 amdt 1.1245; A2001‑55 s 28
exp 1 March 2002 (s 213A (3))
Vehicle dealers—registration of demonstrators and trading stock
s 214sub A2000‑46 s 20
am A2017‑1 amdt 1.98; A2018‑2 amdt 1.6
Renewal of registration of demonstrators and trading stock
s 214Ains A2000‑46 s 20
am A2001‑44 amdt 1.1246; A2006‑42 amdt 3.55
om A2018‑2 amdt 1.7
Organisations registered under Fair Work (Registered Organisations) Act
s 215sub A2005‑20 amdt 3.145; A2009‑49 amdt 3.50
am A2017‑1 amdt 1.98
Repossessed motor vehicles
s 216am A2007‑21 s 5; A2017‑1 amdt 1.98
Veteran, vintage and historic vehicles
s 217am A1999‑79 s 5 sch 3
ss (4), (5) exp 1 March 2002 (s 217 (5))
am A2009‑49 amdt 3.51; A2017‑1 amdt 1.98; A2018‑2 amdt 1.8
Avoidance of double duty—duty paid in corresponding Australian jurisdiction
s 218am A1999‑79 s 5 sch 3; A2009‑4 s 4; A2017‑1 amdt 1.98
Reassessment of duty—repossession of stolen motor vehicle
s 219am A2017‑1 amdt 1.98
Miscellaneous
pt 9.3 hdg(prev ch 9 pt 3 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
Meaning of licensed vehicle dealer in pt 9.3
s 220am A1999‑79 s 5 sch 3
om A2006‑42 amdt 3.38
Prerequisites for registration
s 221am A1999‑79 s 5 sch 3; A2001‑55 s 29, s 30
ss (4), (5) exp 1 March 2002 (s 221 (5))
am A2005‑20 amdt 3.146; A2005‑29 s 6, s 7; A2007‑21 s 6; A2013‑19 amdt 3.106; A2017‑1 amdt 1.98
Certificates of exemption
s 222sub A2000‑46 s 21
om A2005‑29 s 8
Returns by road transport authority
s 223sub A1999‑79 s 5 sch 3
am A2001‑55 s 31
sub A2005‑29 s 9
Rectification of errors in registration
s 224am A2000‑5 s 5
am A2001‑44 amdt 1.1247
ss (2), (3), (4) exp 31 March 2002 (s 224 (4))
am A2017‑1 amdt 1.75
Certificates as evidence
s 226am A1999‑79 s 5 sch 3
Duplicates and counterparts
s 227om A2017‑1 amdt 1.76
Replicas
s 228am A2006‑37 s 5, s 6
om A2017‑1 amdt 1.76
Minimum amount of duty
s 229am A2000‑34 s 19; A2001‑44 amdt 1.1248, amdt 1.1249; A2001‑55 s 32; A2017‑11 s 5
sub A2017‑1 amdt 1.76
Approved agents and taxpayers—exemption from $20 concessional duty and s 229 minimum duty
s 229Ains A2001‑55 s 33
om A2017‑1 amdt 1.76
General exemptions from duty
ch 11 hdg note      ins A2023‑6 s 34
Exemptions from duty—general
pt 11.1 hdgins A2017‑1 amdt 1.77
Inter-generational rural transfers
s 230am A2001‑44 amdt 1.1250, amdt 1.1251; A2006‑42 amdt 3.55; A2017‑1 amdt 1.98
Specialised agencies
s 231am A2017‑1 amdt 1.98
Charitable organisations
s 232sub A2001‑55 s 34
om A2003‑29 s 8
ins A2015‑48 s 10
Corporate reconstruction transactions
s 232Ains A2015‑49 s 11
am A2017‑1 amdt 1.78, amdt 1.79
Hospitals and schools
s 232Bins A2017‑1 amdt 1.80
Commonwealth, States and Territories
s 232Cins A2017‑1 amdt 1.80
Deceased estates
s 232Dins A2017‑1 amdt 1.80
Exemptions from duty—certain personal relationships
pt 11.2 hdgins A2017‑1 amdt 1.80
Definitions—pt 11.2
s 232Eins A2017‑1 amdt 1.80
def de facto relationship ins A2017‑1 amdt 1.80
def motor vehicle transfer application ins A2017‑1 amdt 1.80
def spouse party ins A2017‑1 amdt 1.80
def transaction ins A2017‑1 amdt 1.80
Transactions under certain court orders
s 232Fam A2017‑1 amdt 1.80
Transactions under Family Law Act 1975 (Cwlth), s 90B, s 90C or s 90D financial agreements
s 232Gam A2017‑1 amdt 1.80
Transactions under Family Law Act 1975 (Cwlth), pt VIIIAB financial agreements
s 232Ham A2017‑1 amdt 1.80
Transactions under Domestic Relationships Act 1994, s 33 (1) (d)
s 232Iam A2017‑1 amdt 1.80
Stamping instruments
pt 12.1 hdg(prev ch 12 pt 1 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
om A2017‑1 amdt 1.81
Meaning of stamped
s 233sub A2006‑37 s 7
am A2007‑29 s 11
om A2017‑1 amdt 1.82
Stamping instruments
s 234sub A2006‑37 s 7
om A2017‑1 amdt 1.82
Stamping duplicates or counterparts of instruments
s 235sub A2006‑37 s 7
om A2017‑1 amdt 1.82
Stamping duplicates or counterparts of instruments
s 236om A2006‑37 s 7
Stamping instruments if no duty chargeable
s 237om A2006‑37 s 7
Stamp defaced or removed
s 238sub A2006‑37 s 7
om A2017‑1 amdt 1.82
Electronic assessment and payment of duty
s 239om A2004‑15 amdt 2.62
ins A2006‑37 s 7
am A2017‑1 amdt 1.83; A2021-12 amdt 3.27
Possession of counterfeiting equipment
s 240om A2004‑15 amdt 2.62
Offence to stamp without authority
s 241sub A2005‑54 amdt 1.108; A2006‑37 s 7
om A2017‑1 amdt 1.84
Instruments to be separately charged with duty in certain cases
s 242am A2017‑1 amdt 1.98
Execution of instruments
s 243am A2008‑31 amdt 1.40; A2017‑1 amdt 1.85
Certificate of duty and other charges
s 244sub A2005‑54 amdt 1.109; A2017‑1 amdt 1.86
am A2019‑7 amdts 1.9-1.11; A2019‑46 s 12; A2021‑12 amdt 3.27
Stamping taken to constitute assessment
s 245am A2008‑31 amdt 1.40
om A2017‑1 amdt 1.86
Deferred payments for certain stamped instruments
s 246am A2001‑44 amdt 1.1254, amdt 1.1255; A2006‑37 s 8; A2014‑44 amdt 3.16
om A2017‑1 amdt 1.86
Enforcement
pt 12.2 hdg(prev ch 12 pt 2 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
om A2017‑1 amdt 1.87
Registration of instruments
s 247am A2003‑1 s 16, s 17
sub A2005‑54 amdt 1.110
om A2017‑1 amdt 1.88
Registration of transfers of shares
s 248am A2000‑34 s 20
sub A2005‑54 amdt 1.110
am A2006‑37 s 9, s 10; pars renum R20 LA
exp 30 June 2010 (s 75A)
Registration of transfers of units
s 249am A2000‑34 s 21
sub A2005‑54 amdt 1.110
am A2006‑37 s 11, s 12; pars renum R20 LA
exp 30 June 2010 (s 75A)
Receiving instruments in evidence
s 250am A2006‑37 s 13
sub A2017‑1 amdt 1.89
Valuation of property
s 251am A2001‑55 s 35, s 36
Valuation of market rent for commercial lease with premium
s 251Ains A2014‑12 s 16
Miscellaneous
pt 12.3 hdg(prev ch 12 pt 3 hdg) renum R1 LA (see A2001‑55 amdt 1.6)
om A2017‑1 amdt 1.90
Objections
s 252 hdgsub A2008‑37 amdt 1.128
s 252am A2000‑34 s 22; A2000‑46 s 22; pars renum R4 LA; A2002‑14 s 12, s 13; pars renum R6 LA (see A2002‑14 s 14); A2003‑29 s 9–12; pars renum R9 LA (see A2003‑29 s 13); A2006‑22 amdt 1.57 (A2006‑22 rep before commenced by disallowance (see Cwlth Gaz 2006 No S93)); A2006‑45 s 39; pars renum R22 LA
(1) (n), (o), (p) exp 30 June 2007 (s 173A)
pars renum R25 LA
am A2008‑31 s 12, amdts 1.16-1.21; pars renum R33 LA; A2008‑37 amdt 1.129; A2009‑15 s 9; pars renum R38 LA; A2012‑35 s 13; pars renum R53 LA; A2015‑49 s 12, s 13; pars renum R65 LA; A2017‑11 s 6; pars renum R68 LA; A2017‑1 amdt 1.91, amdt 1.92; pars renum R69 LA; A2018‑2 amdt 1.9; pars renum R70 LA; A2023‑6 s 35; A2023‑47 s 17; pars renum R78 LA
Review of decisions by ACAT
s 252AAins A2008‑37 amdt 1.129
Determination of fees
s 252ABins A2018‑2 amdt 1.10
Declaration of recognised stock exchanges
s 252Ains A2001‑44 amdt 1.1256
am A2006‑42 amdt 3.55; A2008‑31 amdt 1.22
om A2016‑47 s 12
Regulation-making power
s 253sub A2001‑44 amdt 1.1256
Transitional
ch 13 hdgins A2000‑80 amdt 3.4
exp 21 December 2003 (s 276 (1))
Application of Act to instruments
s 254ins A2000‑80 amdt 3.4
exp 21 December 2003 (s 276)
Continued operation of Stamp Duties and Taxes Act 1987 in relation to instruments
s 255ins A2000‑80 amdt 3.4
exp 21 December 2003 (s 276)
Application of ch 2
s 256ins A2000‑80 amdt 3.4
exp 21 December 2003 (s 276)
Transfers back from a nominee
s 257ins A2000‑80 amdt 3.4
exp 21 December 2003 (s 276)
Credit for duty paid on the acquisition of a business
s 258ins A2000‑80 amdt 3.4
exp 21 December 2003 (s 276)
Application of ch 3
s 259ins A2000‑80 amdt 3.4
exp 21 December 2003 (s 276)
How duty is charged on relevant acquisitions
s 260ins A2000‑80 amdt 3.4
exp 21 December 2003 (s 276)
Application of ch 4
s 261ins A2000‑80 amdt 3.4
exp 21 December 2003 (s 276)
Continued application of Stamp Duties and Taxes Act 1987 in relation to marketable securities
s 262ins A2000‑80 amdt 3.4
exp 21 December 2003 (s 276)
Application of ch 5
s 263ins A2000‑80 amdt 3.4
exp 21 December 2003 (s 276)
Application of ch 6
s 264ins A2000‑80 amdt 3.4
exp 21 December 2003 (s 276)
Continued operation of Part VIB of the Stamp Duties and Taxes Act 1987
s 265ins A2000‑80 amdt 3.4
am A2001‑55 amdt 1.1
exp 21 December 2003 (s 276 (1))
Application of ch 8
s 266ins A2000‑80 amdt 3.4
exp 21 December 2003 (s 276 (1))
Continued operation of pt IV of the Stamp Duties and Taxes Act 1987
s 267ins A2000‑80 amdt 3.4
exp 21 December 2003 (s 276 (1))
Refunds where premiums are returned
s 268ins A2000‑80 amdt 3.4
exp 21 December 2003 (s 276 (1))
Refund on cancellation of policy of life insurance
s 269ins A2000‑80 amdt 3.4
exp 21 December 2003 (s 276 (1))
Application of ch 9
s 270ins A2000‑80 amdt 3.4
exp 21 December 2003 (s 276 (1))
Continued operation of certain provisions of pt IV of the Stamp Duties and Taxes Act 1987
s 271ins A2000‑80 amdt 3.4
exp 21 December 2003 (s 276 (1))
Certificates of exemption
s 272ins A2000‑80 amdt 3.4
exp 21 December 2003 (s 276 (1))
Duty and tax paid under the Stamp Duties and Taxes Act 1987
s 273ins A2000‑80 amdt 3.4
exp 21 December 2003 (s 276 (1))
Stamping under the Stamp Duties and Taxes Act 1987
s 274ins A2000‑80 amdt 3.4
exp 21 December 2003 (s 276 (1))
Determined duties and taxes
s 275ins A2000‑80 amdt 3.4
exp 21 December 2003 (s 276 (1))
Expiry of Part
s 276 hdgsub A2001‑55 amdt 1.2
exp 21 December 2003 (s 276 (1))
s 276ins A2000‑80 amdt 3.4
am A2001‑44 amdt 1.1257; A2001‑55 amdt 1.3
exp 21 December 2003 (s 276 (1))
Transitional—Duties Amendment Act 2006
ch 14 hdgins A2006‑13 s 15
exp 1 July 2011 (s 403)
Application of ch 2 to certain transfers and transactions
s 400ins A2006‑13 s 15
exp 1 July 2011 (s 403 (LA s 88 declaration applies))
Application of ch 5 to certain franchise arrangements
s 401ins A2006‑13 s 15
exp 1 July 2011 (s 403 (LA s 88 declaration applies))
Transitional regulations—ch 14
s 402ins A2006‑13 s 15
exp 1 July 2011 (s 403)
Expiry—ch 14
s 403ins A2006‑13 s 15
exp 1 July 2011 (s 403)
Transitional—Duties Amendment Act 2006 (No 2)
ch 15 hdgins A2006‑45 s 40
om R64 LA
Transitional—hire of goods
pt 15.1 hdgins A2006‑45 s 40
exp 30 June 2012 (s 414)
Application of ch 6 to hiring charges received by commercial hire business before 1 July 2007
s 410ins A2006‑45 s 40
exp 30 June 2012 (s 414)
Application of ch 6 to hire of goods entered into before 1 July 2007
s 411ins A2006‑45 s 40
exp 30 June 2012 (s 414)
Application of ch 6 to certain arrangements
s 412ins A2006‑45 s 40
exp 30 June 2012 (s 414 (LA s 88 declaration applies))
Transitional regulations—pt 15.1
s 413ins A2006‑45 s 40
exp 30 June 2012 (s 414)
Expiry—pt 15.1
s 414ins A2006‑45 s 40
exp 30 June 2012 (s 414)
Transitional—lease instruments
pt 15.2 hdgins A2006‑45 s 40
exp 30 June 2014 (s 423)
Application of ch 5 to leases entered into before 1 July 2009
s 420ins A2006‑45 s 40
exp 30 June 2014 (s 423)
Application of ch 5 to certain arrangements
s 421ins A2006‑45 s 40
am A2007‑38 s 9, s 10
exp 30 June 2014 (s 423 (LA s 88 declaration applies))
Transitional regulations—pt 15.2
s 422ins A2006‑45 s 40
exp 30 June 2014 (s 423)
Expiry—pt 15.2
s 423ins A2006‑45 s 40
exp 30 June 2014 (s 423)
Transitional—unquoted marketable securities
pt 15.3 hdgins A2006‑45 s 40
exp 30 June 2015 (s 432)
Application of repealed provisions to certain arrangements
s 430ins A2006‑45 s 40
exp 30 June 2015 (s 432 (LA s 88 declaration applies))
Transitional regulations—pt 15.3
s 431ins A2006‑45 s 40
exp 30 June 2015 (s 432)
Expiry—pt 15.3
s 432ins A2006‑45 s 40
exp 30 June 2015 (s 432)
Transitional—Duties Amendment Act 2008
ch 16 hdgins A2008‑17 s 6
exp 30 June 2013 (s 443)
Note for ch 16
ch 16 hdg also ins A2008‑31 s 13

renum as ch 17 hdg R32 LA
Meaning of repealed provisions—ch 16
s 440ins A2008‑17 s 6
exp 30 June 2013 (s 443)
Note for s 440
s 440 also ins A2008‑31 s 13

renum as s 450 R32 LA
Application of repealed provisions
s 441ins A2008‑17 s 6
exp 30 June 2013 (s 443)
Note for s 441
s 441 also ins A2008‑31 s 13

renum as s 451 R32 LA
Transitional regulations—ch 16
s 442ins A2008‑17 s 6
exp 30 June 2013 (s 443)
Note for s 442
s 442 also ins A2008‑31 s 13

renum as s 452 R32 LA
Expiry—ch 16
s 443ins A2008‑17 s 6
exp 30 June 2013 (s 443)
Transitional—Duties (Landholders) Amendment Act 2008
ch 17 hdg(prev ch 16 hdg) ins A2008‑31 s 13
renum as ch 17 hdg R32 LA
exp 1 September 2010 (s 452)
Application of pt 3.2 to existing private unit trust schemes
s 450(prev s 440) ins A2008‑31 s 13
renum as s 450 R32 LA
exp 1 September 2010 (s 452 (LA s 88 declaration applies))
Transitional regulations—ch 17
s 451(prev s 441) ins A2008‑31 s 13
renum as s 451 R32 LA
exp 1 September 2010 (s 452)
Modification—Payroll Tax Act 1987
s 451Ains as mod SL2008‑38 s 3
exp 1 September 2010 (s 451A (2))
Expiry—ch 17
s 452(prev s 442) ins A2008‑31 s 13
renum as s 452 R32 LA
exp 1 September 2010 (s 452)
Transitional—Duties (Landholders) Amendment Act 2012
ch 18 hdgins A2012‑35 s 14
exp 1 July 2014 (s 463)
Definitions—ch 18
s 460ins A2012‑35 s 14
exp 1 July 2014 (s 463)
def amending Act ins A2012‑35 s 14
exp 1 July 2014 (s 463)
def commencement day ins A2012‑35 s 14
exp 1 July 2014 (s 463)
def new provisions ins A2012‑35 s 14
exp 1 July 2014 (s 463)
Changes to duty on acquisitions in landholders
s 461ins A2012‑35 s 14
exp 1 July 2014 (s 463)
Transitional regulations—ch 18
s 462ins A2012‑35 s 14
exp 1 July 2014 (s 463)
Expiry—ch 18
s 463ins A2012‑35 s 14
exp 1 July 2014 (s 463)
Transitional—Revenue Legislation Amendment Act 2017
ch 19 hdgins A2017‑1 amdt 1.93
exp 18 September 2022 (s 474)
Definitions—ch 19
s 470ins A2017‑1 amdt 1.93
exp 18 September 2022 (s 474)
def amending Act ins A2017‑1 amdt 1.93
exp 18 September 2022 (s 474)
def commencement day ins A2017‑1 amdt 1.93
exp 18 September 2022 (s 474)
Application of ch 2 and ch 12 to pre-commencement day transactions
s 471ins A2017‑1 amdt 1.93
exp 18 September 2022 (s 474)
Application of ch 12 to pre-commencement day instruments
s 472ins A2017‑1 amdt 1.93
exp 18 September 2022 (s 474)
Transitional regulations
s 473ins A2017‑1 amdt 1.93
exp 18 September 2022 (s 474)
Expiry—ch 19
s 474ins A2017‑1 amdt 1.93
exp 18 September 2022 (s 474)
Dictionary
dictins A2000‑34 s 23
am A2006‑19 s 10; A2006‑22 amdt 1.53, amdt 1.54 (A2006‑22 rep before commenced by disallowance (see Cwlth Gaz 2006 No S93)); A2008‑14 amdt 1.32, amdt 1.33; A2008‑37 amdt 1.130; A2010‑18 amdt 1.11; A2012‑40 amdt 3.48; A2013‑19 amdt 3.107; A2017‑1 amdt 1.94; A2023‑47 s 18
def acquired ins A2006‑42 amdt 3.39
om A2008‑31 amdt 1.23
def acquires ins A2008‑31 amdt 1.24
def acquisition statement ins A2006‑42 amdt 3.39
sub A2023‑6 s 36
def Act imposing duty reloc from s 4 A2000‑34 s 5
def ADR reloc from s 4 A2000‑34 s 5
exp 30 June 2010 (s 75A)
def application to register a motor vehicle sub A1999‑79 sch 3
reloc from s 4 A2000‑34 s 5
def approved reloc from s 4 A2000‑34 s 5
def asset ins A2006‑42 amdt 3.39
am A2008‑28 amdt 3.84; A2019‑7 amdt 1.14
def associated person reloc from s 4 A2000‑34 s 5
am A2001‑40 s 12
sub A2008‑31 amdt 1.25
am A2012‑35 s 15
sub A2023‑6 s 36
def Australian register reloc from s 4 A2000‑34 s 5
am A2001‑40 s 13
om A2013‑19 amdt 3.108
def Australian Securities Exchange ins A2023‑6 s 38
def Australian Stock Exchange ins A2008‑31 amdt 1.26
om A2023‑6 s 37
def bankrupt reloc from s 4 A2000‑34 s 5
sub A2006‑42 amdt 3.40; A2010‑18 amdt 1.12
def business ins A2006‑42 amdt 3.41
am A2008‑28 amdt 3.84; A2019‑7 amdt 1.14
def business asset om A2001‑55 amdt 1.4
def cancelled ins A2017‑1 amdt 1.95
def capital reduction ins A2006‑42 amdt 3.41
exp 30 June 2010 (s 75A)
def chapter 3 property ins A2023‑47 s 19
def chapter 3 transaction ins A2006‑42 amdt 3.41
sub A2023‑6 s 39
def charge reloc from s 4 A2000‑34 s 5
def charitable organisation reloc from s 4 A2000‑34 s 5
sub A2015‑15 amdt 3.24
om A2015‑48 s 11
def commercial hire business reloc from s 4 A2000‑34 s 5
exp 30 June 2007 (s 173A)
def commercial lease ins A2014‑12 s 17
def commercial lease with premium ins A2014‑12 s 17
def commercial purposes ins A2014‑12 s 17
def commissioner reloc from s 4 A2000‑34 s 5
def company ins A2006‑42 amdt 3.41
exp 30 June 2010 (s 75A)
def company title dwelling reloc from s 4 A2000‑34 s 5
om A2006‑45 s 41
def complying approved deposit fund reloc from s 4 A2000‑34 s 5
def complying superannuation fund am A2001‑55 s 37
sub A2023‑6 s 39
def consideration ins A2006‑42 amdt 3.41
def Corporations Act ins A2001‑40 s 14
om A2006‑19 s 11
def corresponding law reloc from s 4 A2000‑34 s 5
def cost reloc from s 4 A2000‑34 s 5
def Crown lease reloc from s 4 A2000‑34 s 5
sub A2009‑20 amdt 3.62; A2015‑19 s 27
def declaration of trust ins A2006‑42 amdt 3.41
def declared land sublease ins A2015‑19 s 28
am A2023-36 amdt 1.112
def de facto relationship ins A2017‑1 amdt 1.95
def deferral arrangement ins A2007‑29 s 12
sub A2019‑46 s 13
def demonstrator ins A2006‑42 amdt 3.41
def determined amount reloc from s 4 A2000‑34 s 5
om A2013‑19 amdt 3.108
def determined rate reloc from s 4 A2000‑34 s 5
def disabled person reloc from s 4 A2000‑34 s 5
om A2006‑19 s 11
def discretionary trust reloc from s 4 A2000‑34 s 5
def disqualifying circumstance ins A2008‑31 amdt 1.26
om A2012‑35 s 16
def domestic partner reloc from s 4 A2000‑34 s 5
om A2004‑2 amdt 1.20
def domestic relationship reloc from s 4 A2000‑34 s 5
om A2006‑22 amdt 1.55 (A2006‑22 rep before commenced by disallowance (see Cwlth Gaz 2006 No S93))
sub A2007‑3 amdt 3.176
def duly stamped reloc from s 4 A2000‑34 s 5
om A2006‑37 s 14
def dutiable entitlement ins A2006‑42 amdt 3.41
exp 30 June 2010 (s 75A)
def dutiable property reloc from s 4 A2000‑34 s 5
def dutiable transaction reloc from s 4 A2000‑34 s 5
def dutiable value, in relation to a motor vehicle reloc from s 4 A2000‑34 s 5
om A2006‑19 s 12
def dutiable value, in relation to dutiable property reloc from s 4 A2000‑34 s 5
om A2006‑19 s 12
def dutiable value ins A2006‑19 s 12
def duty deferral scheme ins A2019‑46 s 14
def eligible person ins A2007‑29 s 12
sub A2019‑46 s 15
def eligible property ins A2007‑29 s 12
sub A2019‑46 s 15
def eligible rollover fund reloc from s 4 A2000‑34 s 5
def eligible transaction ins A2019‑46 s 16
def entity ins A2008‑31 s 14
def equipment financing arrangement ins A2006‑42 amdt 3.41
exp 30 June 2007 (s 173A)
def error transaction reloc from s 4 A2000‑34 s 5
om A2006‑45 s 41
def exchanging members ins A2009‑15 s 10
sub A2023‑47 s 20
def financial institution ins A2023‑47 s 21
def financial market ins A2008‑31 amdt 1.26
def first executed ins A2006‑42 amdt 3.41
def fit-out costs reloc from s 4 A2000‑34 s 5
exp 30 June 2009 (s 150A)
def foreign resident reloc from s 4 A2000‑34 s 5
om A2013‑19 amdt 3.108
def franchise om A2014‑12 s 18
def franchise arrangement om A2014‑12 s 18
def franchisee reloc from s 4 A2000‑34 s 5
om A2014‑12 s 18
def franchisor reloc from s 4 A2000‑34 s 5
om A2013‑19 amdt 3.108
def FS (BTGR) Act ins A2008‑28 amdt 3.83
om A2019‑7 amdt 1.12
def FS (TB) Act ins A2006‑42 amdt 3.41
om A2008‑28 amdt 3.83
def FS (TR) Act ins A2019‑7 amdt 1.13
def general insurance reloc from s 4 A2000‑34 s 5
am A2002‑20 s 4
om A2017‑11 s 7
def general insurer ins A2006‑19 s 13
om A2017‑11 s 7
def goods ins A2006‑42 amdt 3.41
exp 30 June 2007 (s 173A)
def hire of goods reloc from s 4 A2000‑34 s 5
sub A2006‑42 amdt 3.42
exp 30 June 2007 (s 173A)
def hire-purchase agreement reloc from s 4 A2000‑34 s 5
exp 30 June 2007 (s 173A)
def hiring charges reloc from s 4 A2000‑34 s 5
sub A2006‑42 amdt 3.43
exp 30 June 2007 (s 173A)
def home buyer concession scheme ins A2007‑29 s 12
sub A2019‑46 s 17
def hospital reloc from s 4 A2000‑34 s 5
def impressed stamp reloc from s 4 A2000‑34 s 5
om A2006‑37 s 15
def instrument reloc from s 4 A2000‑34 s 5
def insurance reloc from s 4 A2000‑34 s 5
def insurance intermediary reloc from s 4 A2000‑34 s 5
sub A2006‑42 amdt 3.44
def insurer reloc from s 4 A2000‑34 s 5
sub A2006‑19 s 14
om A2017‑11 s 7
def intellectual property reloc from s 4 A2000‑34 s 5
om A2013‑19 amdt 3.108
def interest reloc from s 4 A2000‑34 s 5
sub A2006‑42 amdt 3.45; A2008‑31 amdt 1.27
def interest, in relation to a land-rich corporation reloc from s 4 A2000‑34 s 5
om A2008‑31 amdt 1.27
def international trade insurance reloc from s 4 A2000‑34 s 5
om A2013‑19 amdt 3.108
def international transport reloc from s 4 A2000‑34 s 5
def interposed trust ins A2009‑15 s 10
sub A2023‑47 s 22
def land reloc from s 4 A2000‑34 s 5
sub A2023‑47 s 23
def landholder ins A2008‑31 amdt 1.28
sub A2023‑6 s 40
def landholding ins A2006‑42 amdt 3.46
def land used for primary production reloc from s 4 A2000‑34 s 5
def land use entitlement reloc from s 4 A2000‑34 s 5
def lease reloc from s 4 A2000‑34 s 5
sub A2006‑45 s 42
def lease instrument ins A2006‑42 amdt 3.46
exp 30 June 2009 (s 150A)
def lessee ins A2006‑42 amdt 3.46
sub A2006‑45 s 43
def lessor ins A2006‑42 amdt 3.46
sub A2006‑45 s 43
def licensed vehicle dealer ins A2006‑42 amdt 3.46
sub A2007‑21 s 7
def life reloc from s 4 A2000‑34 s 5
def life company reloc from s 4 A2000‑34 s 5
sub A2006‑42 amdt 3.47
def life insurance reloc from s 4 A2000‑34 s 5
sub A2006‑19 s 15
om A2017‑11 s 7
def life insurance rider ins A2006‑19 s 16
om A2017‑11 s 7
def listed company ins A2023‑6 s 41
def listed trust ins A2008‑31 s 14
sub A2023‑6 s 42
def long-term lease ins A2006‑45 s 44
sub A2007‑38 s 11
om A2014‑12 s 18
def majority interest ins A2006‑42 amdt 3.48
om A2008‑31 amdt 1.29
def majority shareholder reloc from s 4 A2000‑34 s 5
def managed investment scheme am A2001‑40 s 15
def marriage ins A2002‑14 s 15
sub A2013‑39 amdt 2.25 (A2013‑39 never effective (see Commonwealth v Australian Capital Territory [2013] HCA 55))
def market rent ins A2014‑12 s 19
def marketable securities ins A2001‑34 s 23
exp 30 June 2010 (s 75A)
def market value reloc from s 4 A2000‑34 s 5
def matrimonial property ins A2002‑14 s 15
def mortgage reloc from s 4 A2000‑34 s 5
def motor vehicle am A1999‑79 sch 3
reloc from s 4 A2000‑34 s 5
sub A2010‑19 s 5
def motor vehicle transfer application ins A2017‑1 amdt 1.95
def new motor vehicle sub A1999‑79 sch 3
reloc from s 4 A2000‑34 s 5
def non-commercial Commonwealth authority reloc from s 4 A2000‑34 s 5
om A2013‑19 amdt 3.108
def paid ins A2006‑42 amdt 3.48
om A2017‑11 s 7
def partner ins A2004‑2 amdt 1.21
am A2006‑22 amdt 1.57 (A2006‑22 rep before commenced by disallowance (see Cwlth Gaz 2006 No S93))
def partnership interest am A2001‑55 amdt 1.5
sub A2006‑13 s 16
def party ins A2002‑14 s 16
def person ins A2006‑42 amdt 3.48
exp 30 June 2010 (s 75A)
def personal relationship ins A2006‑22 amdt 1.56 (A2006‑22 rep before commenced by disallowance (see Cwlth Gaz 2006 No S93))
def person with a disability ins A2006‑19 s 17
om A2013‑19 amdt 3.108
def pooled superannuation trust reloc from s 4 A2000‑34 s 5
om A2013‑19 amdt 3.108
def premium ins A2006‑19 s 18
sub A2014‑12 s 20; A2017‑11 s 8
def primary production ins A2014‑12 s 21
def private company ins A2001‑34 s 23
sub A2008‑31 s 15; A2023‑6 s 43
def private corporation reloc from s 4 A2000‑34 s 5
om A2008‑31 amdt 1.30
def private unit trust scheme sub A2008‑31 s 15
am A2012‑35 s 17
om A2013‑19 amdt 3.108
def property transferred ins A2006‑42 amdt 3.48
def public unit trust scheme am A2000‑34 s 5
reloc from s 4 A2000‑34 s 5
am A2001‑40 ss 16-18
sub A2008‑31 s 15
am A2012‑35 s 18
def receiving body ins A2006‑42 amdt 3.48
am A2008‑28 amdt 3.84; A2019‑7 amdt 1.14
def recognised stock exchange ins A2008‑31 s 16
om A2016‑47 s 13
def registered ins A2008‑31 s 31
om A2012‑35 s 19
def registered insurer reloc from s 4 A2000‑34 s 5
om A2017‑11 s 9
def registered scheme ins A2000‑46 s 6
reloc from s 4 A2000‑34 s 5
sub A2001‑40 s 19
def related body corporate sub A2001‑40 s 20
reloc from s 4 A2000‑34 s 5
om A2023‑6 s 44
def related person am A2001‑40 s 21
reloc from s 4 A2000‑34 s 5
am A200-4-2 amdt 1.22
om A2023‑6 s 44
def relationship property ins A2002‑14 s 17
am A2006‑22 amdt 1.57 (A2006‑22 rep before commenced by disallowance (see Cwlth Gaz 2006 No S93))
def relevant acquisition ins A2006‑42 amdt 3.48
sub A2008‑31 amdt 1.32
def relevant period ins A2008‑31 s 33
def rent reserved ins A2014‑12 s 21
def replica reloc from s 4 A2000‑34 s 5
om A2013‑19 amdt 3.108
def residential lease ins A2007‑29 s 12
sub A2013‑19 amdt 3.109
def responsible entity sub A2001‑40 s 22
reloc from s 4 A2000‑34 s 5
sub A2008‑31 amdt 1.34; A2012‑35 s 20
def right reloc from s 4 A2000‑34 s 5
def rights alteration ins A2006‑42 amdt 3.48
exp 30 June 2010 (s 75A)
def scheme reloc from s 4 A2000‑34 s 5
sub A2015‑49 s 14
def shares reloc from s 4 A2000‑34 s 5
def significant interest ins A2008‑31 s 35
def solicitor reloc from s 4 A2000‑34 s 5
om A2006‑42 amdt 3.49
def special disability trust ins A2021‑10 amdt 1.6
def special hiring agreement reloc from s 4 A2000‑34 s 5
exp 30 June 2007 (s 173A)
def spouse reloc from s 4 A2000‑34 s 5
om A2004‑2 amdt 1.23
def spouse party ins A2017‑1 amdt 1.95
def stamped ins A2006‑37 s 16
om A2017‑1 amdt 1.96
def stock exchange ins A2000‑34 s 23
am A2001‑44 amdt 1.1258
om A2008‑31 amdt 1.36
def subsidiary reloc from s 4 A2000‑34 s 5
sub A2006‑42 amdt 3.50
om A2008‑31 amdt 1.37
def Taxation Administration Act reloc from s 4 A2000‑34 s 5
def tax avoidance scheme reloc from s 4 A2000‑34 s 5
sub A2015‑49 s 14
def tenement reloc from s 4 A2000‑34 s 5
om A2006‑45 s 45
def territory company sub A2001‑40 s 23
reloc from s 4 A2000‑34 s 5
om A2013‑19 amdt 3.110
def third-party insurance ins A2006‑19 s 18
om A2017‑11 s 9
def time ins A2006‑42 amdt 3.51
def trading stock reloc from s 4 A2000‑34 s 5
sub A2006‑42 amdt 3.52
def transaction ins A2017‑1 amdt 1.97
def transfer sub A2001‑55 s 38; A2006‑42 amdt 3.53
am A2006‑45 s 46; pars renum R22 LA
sub A2008‑31 amdt 1.38
(b) exp 30 June 2010 (s 75A)
pars renum R45 LA
def transferee ins A2006‑42 amdt 3.54
def trustee am A2000‑34 s 5
reloc from s 4 A2000‑34 s 5
pars renum R45 LA
am A2023‑6 s 45
def unascertainable ins A2006‑42 amdt 3.54
om A2014‑44 amdt 3.15
def unencumbered value reloc from s 4 A2000‑34 s 5
def unit reloc from s 4 A2000‑34 s 5
def unit trust scheme reloc to from s 4 A2000‑34 s 5
def value of the lease ins A2001‑55 s 39
exp 30 June 2009 (s 150A)
def variation reloc from s 4 A2000‑34 s 5
exp 30 June 2009 (s 150A)
def Vehicle Registration Act ins A1999‑79 sch 3
reloc from s 4 A2000‑34 s 5
sub A2001‑44 amdt 1.1259
def voluntary transfer ins A2006‑42 amdt 3.54
am A2008‑28 amdt 3.84; A2019‑7 amdt 1.14
def voting share ins A2006‑42 amdt 3.54
exp 30 June 2010 (s 75A)
def wholesale unit trust scheme ins A2008‑31 s 16
om A2012‑35 s 21
def widely held trust ins A2008‑31 s 16
sub A2012‑35 s 22

Earlier republications
Some earlier republications were not numbered. The number in column 1 refers to the publication order.
Since 12 September 2001 every authorised republication has been published in electronic pdf format on the ACT legislation register. A selection of authorised republications have also been published in printed format. These republications are marked with an asterisk (*) in column 1. Electronic and printed versions of an authorised republication are identical.

Republication No and date Effective Last amendment made by Republication for

R0A
13 Feb 2006 1 Mar 1999–
27 Feb 2000 – new Act and retrospective amendments by A2002‑6

R0B
13 Feb 2006 1 Mar 2000–
30 June 2000 A2000‑5 amendments by A1999‑79,
SL2000‑15,
A2000‑5 and A2000‑46 and includes retrospective amendments by A2002‑6

R0C
13 Feb 2006 6 July 2000–
27 Sept 2000 A2000‑34 amendments by A2000‑30 and A2000‑34 and includes retrospective amendments by A2002‑6

R0D
13 Feb 2006 28 Sept 2000–
20 Dec 2000 A2000‑46 amendments by A2000‑46 and includes retrospective amendments by A2002‑6

R1
17 Apr 2001 12 Sept 2001–
4 Oct 2001 A2001‑55 amendments by A2000‑80,
A2001‑22,
A2001‑40,
A2001‑44 and A2001‑55 and includes retrospective amendments by A2002‑6

R2
17 Apr 2002 5 Oct 2001–
1 Mar 2002 A2001‑55 amendments by A2001‑17 and includes retrospective amendments by A2002‑6

R3 (RI)
30 Sept 2016 2 Mar 2002–
31 Mar 2002 A2001‑55
commenced expiry and includes retrospective amendments by A2002‑6

reissue for correction to ch 13 expiry

R4 (RI)
30 Sept 2016 1 Apr 2002–
16 Apr 2002 A2001‑55
commenced expiry and includes retrospective amendments by A2002‑6

reissue for correction to ch 13 expiry

R5 (RI)
30 Sept 2016 17 Apr 2002–
23 May 2002 A2002‑6
amendments by A2002‑6

reissue for correction to ch 13 expiry

R6 (RI)
30 Sept 2016 24 May 2002–
30 June 2002 A2002‑14
amendments by A2002‑14

reissue for correction to ch 13 expiry

R7 (RI)
30 Sept 2016 1 July 2002–
3 Mar 2003 A2002‑20
amendments by A2002‑20

reissue for correction to ch 13 expiry

R8 (RI)
30 Sept 2016 4 Mar 2003–
30 June 2003 A2003‑1
amendments by A2003‑1

reissue for correction to ch 13 expiry

R9 (RI)
30 Sept 2016 1 July 2003–
8 Oct 2003 A2003‑29
amendments by A2003‑29

reissue for correction to ch 13 expiry

R10 (RI)
30 Sept 2016 9 Oct 2003–
21 Dec 2003 A2003‑41
amendments by A2003‑41

reissue for correction to ch 13 expiry

R10A
30 Sept 2016 22 Dec 2003–
21 Mar 2004 A2003‑41 expiry of transitional provisions (ch 13)

R11
22 Mar 2004 22 Mar 2004–
8 Apr 2004 A2004‑2 amendments by A2004‑2

R12
9 Apr 2004 9 Apr 2004–
31 Aug 2004 A2004‑15 amendments by A2004‑15

R13
1 Sept 2004 1 Sept 2004–
1 June 2005 A2004‑15 amendments by A2004‑13

R14
2 June 2005 2 June 2005–
30 June 2005 A2005‑20 amendments by A2005‑20

R15
1 July 2005 1 July 2005–
23 Nov 2005 A2005‑29 amendments by A2005‑29

R16
24 Nov 2005 24 Nov 2005–
17 May 2006 A2005‑54 amendments by A2005‑54

R17
18 May 2006 18 May 2006–
30 June 2006 A2006‑19 amendments by A2006‑19

R18
1 July 2006 1 July 2006–
30 Aug 2006 A2006‑19 amendments by A2006‑13

R19
31 Aug 2006 31 Aug 2006–
26 Sept 2006 A2006‑32 amendments by A2006‑32

R20
27 Sept 2006 27 Sept 2006–
15 Nov 2006 A2006‑37 amendments by A2006‑37

R21
16 Nov 2006 16 Nov 2006–
28 Nov 2006 A2006‑42 amendments by A2006‑42

R22*
29 Nov 2006 29 Nov 2006–
11 Apr 2007 A2006‑45 amendments by A2006‑45

R23
12 Apr 2007 12 Apr 2007–
19 June 2007 A2007‑3 amendments by A2007‑3

R24
20 June 2007 20 June 2007–
30 June 2007 A2007‑21 amendments by A2007‑21

R25
1 July 2007 1 July 2007–
2 Oct 2007 A2007‑21 commenced expiry

R26
3 Oct 2007 3 Oct 2007–
4 Dec 2007 A2007‑29 amendments by A2007‑29

R27
5 Dec 2007 5 Dec 2007–
30 Mar 2008 A2007‑38 amendments by A2007‑38

R28
31 Mar 2008 31 Mar 2008–
18 May 2008 A2007‑38 amendments by A2007‑25

R29
19 May 2008 19 May 2008–
29 June 2008 A2008‑14 amendments by A2008‑14

R30
30 June 2008 30 June 2008–
30 June 2008 A2008‑17 amendments by A2008‑17

R31
1 July 2008 1 July 2008–
25 Aug 2008 A2008‑17 amendments by A2008‑17 and commenced expiry

R32
26 Aug 2008 26 Aug 2008–
31 Aug 2008 A2008‑31 amendments by A2008‑28

R33
1 Sept 2008 1 Sept 2008–
2 Sept 2008 A2008‑31 amendments by A2008‑31

R34
3 Sept 2008 3 Sept 2008–
11 Sept 2008 A2008‑34 amendments by A2008‑34

R35
12 Sept 2008 12 Sept 2008–
1 Feb 2009 SL2008‑38 modifications by SL2008‑38

R36
2 Feb 2009 2 Feb 2009–
4 Mar 2009 SL2008‑38 amendments by A2008‑37

R37
5 Mar 2009 5 Mar 2009–
30 June 2009 A2009‑4 amendments by A2009‑4

R38
1 July 2009 1 July 2009–
4 July 2009 A2009‑16 amendments by A2009‑15 and commenced expiry

R39
5 July 2009 5 July 2009–
21 Sept 2009 A2009‑16 amendments by A2009‑16

R40
22 Sept 2009 22 Sept 2009–
24 Nov 2009 A2009‑20 amendments by A2009‑20

R41
25 Nov 2009 25 Nov 2009–
16 Dec 2009 A2009‑45 amendments by A2009‑45

R42
17 Dec 2009 17 Dec 2009–
15 Mar 2010 A2009‑49 amendments by A2009‑49

R43
16 Mar 2010 16 Mar 2010–
2 June 2010 A2009‑49 amendments by A2009‑45

R44
3 June 2010 3 June 2010–
30 June 2010 A2010‑18 amendments by A2010‑18

R45
1 July 2010 1 July 2010–
6 July 2010 A2010‑19 amendments by A2010‑19 and commenced expiry

R46
7 July 2010 7 July 2010–
1 Sept 2010 A2010‑20 amendments by A2010‑20

R47
2 Sept 2010 2 Sept 2010–
28 Feb 2011 A2010‑20 commenced expiry

R48
1 Mar 2011 1 Mar 2011–
1 July 2011 A2011‑3 amendments by A2011‑3

R49
2 July 2011 2 July 2011–
17 May 2012 A2011‑3 expiry of transitional provisions (ch 14)

R50
18 May 2012 18 May 2012–
4 June 2012 A2012‑19 amendments by A2012‑19

R51
5 June 2012 5 June 2012–
18 June 2012 A2012‑21 amendments by A2012‑21

R52
19 June 2012 19 June 2012–
30 June 2012 A2012‑36 amendments by A2012‑36

R53
1 July 2012 1 July 2012–
10 Sept 2012 A2012‑36 amendments by A2012‑35 and expiry of transitional provisions (pt 15.1)

R54
11 Sept 2012 11 Sept 2012–
13 June 2013 A2012‑40 amendments by A2012‑40

R55
14 June 2013 14 June 2013–
30 June 2013 A2013‑19 amendments by A2013‑19

R56*
1 July 2013 1 July 2013–
31 Aug 2013 A2013‑19 expiry of transitional provisions (ch 16)

R57
1 Sept 2013 1 Sept 2013–
6 Nov 2013 A2013-35 retrospective amendments by A2013-35

R58
7 Nov 2013 never effective A2013‑39 (never effective) amendments by A2013‑39

R58 (RI)
7 Nov 2013 7 Nov 2013–
28 Apr 2014 A2013‑39 (never effective) reissued because of High Court decision in relation to A2013‑39

R59
29 Apr 2014 29 Apr 2014–
30 June 2014 A2014‑12 amendments by A2014‑12

R60
1 July 2014 1 July 2014–
1 July 2014 A2014‑12 expiry of transitional provisions (pt 15.2)

R61
2 July 2014 2 July 2014–
18 Nov 2014 A2014‑12 expiry of transitional provisions (ch 18)

R62
19 Nov 2014 19 Nov 2014–
9 June 2015 A2014-44 amendments by A2014-44

R63
10 June 2015 10 June 2015–
30 June 2015 A2015-15 amendments by A2015-15

R64
1 July 2015 1 July 2015–
24 Nov 2015 A2015-19 amendments by A2015-19 and expiry of transitional provisions (pt 15.3)

R65
25 Nov 2015 25 Nov 2015–
26 Apr 2016 A2015-49 amendments by A2015-48 and A2015-49

R66
27 Apr 2016 27 Apr 2016–
31 Aug 2016 A2016-18 amendments by A2016-18

R67
1 Sept 2016 1 Sept 2016–
30 June 2017 A2016‑47 amendments by A2016‑47

R68
1 July 2017 1 July 2017–
17 Sept 2017 A2017‑11 amendments by A2017‑11

R69
18 Sept 2017 18 Sept 2017–
28 Feb 2018 A2017‑11 amendments by A2017-1

R70
1 March 2018 1 March 2018–
27 March 2019 A2018‑2 amendments by A2018‑2

R71
28 March 2019 28 March 2019–
15 Dec 2019 A2019‑7 amendments by A2019‑7

R72
16 Dec 2019 16 Dec 2019–
19 May 2021 A2019‑46 amendments by A2019‑46

R73
20 May 2021 20 May 2021–
22 June 2021 A2021-10 amendments by A2021-10

R74
23 June 2021 23 June 2021–
18 Sept 2022 A2021‑12 amendments by A2021‑12

R75
19 Sept 2022 19 Sept 2022–
30 Sept 2023 A2021‑12 expiry of transitional provisions (ch 19)

R76
1 Oct 2022 1 Oct 2022–
26 Nov 2023 A2023‑6 amendments by A2023‑6

R77
27 Nov 2023 27 Nov 2023–
30 June 2024 A2023‑36 amendments by A2023‑36
NoteRepublication 6 was published in printed format. It has been replaced with republication 6 (RI).

Republication No and date	Effective	Last amendment made by	Republication for
R0A 13 Feb 2006	1 Mar 1999– 27 Feb 2000	–	new Act and retrospective amendments by A2002‑6
R0B 13 Feb 2006	1 Mar 2000– 30 June 2000	A2000‑5	amendments by A1999‑79, SL2000‑15, A2000‑5 and A2000‑46 and includes retrospective amendments by A2002‑6
R0C 13 Feb 2006	6 July 2000– 27 Sept 2000	A2000‑34	amendments by A2000‑30 and A2000‑34 and includes retrospective amendments by A2002‑6
R0D 13 Feb 2006	28 Sept 2000– 20 Dec 2000	A2000‑46	amendments by A2000‑46 and includes retrospective amendments by A2002‑6
R1 17 Apr 2001	12 Sept 2001– 4 Oct 2001	A2001‑55	amendments by A2000‑80, A2001‑22, A2001‑40, A2001‑44 and A2001‑55 and includes retrospective amendments by A2002‑6
R2 17 Apr 2002	5 Oct 2001– 1 Mar 2002	A2001‑55	amendments by A2001‑17 and includes retrospective amendments by A2002‑6
R3 (RI) 30 Sept 2016	2 Mar 2002– 31 Mar 2002	A2001‑55	commenced expiry and includes retrospective amendments by A2002‑6 reissue for correction to ch 13 expiry
R4 (RI) 30 Sept 2016	1 Apr 2002– 16 Apr 2002	A2001‑55	commenced expiry and includes retrospective amendments by A2002‑6 reissue for correction to ch 13 expiry
R5 (RI) 30 Sept 2016	17 Apr 2002– 23 May 2002	A2002‑6	amendments by A2002‑6 reissue for correction to ch 13 expiry
R6 (RI) 30 Sept 2016	24 May 2002– 30 June 2002	A2002‑14	amendments by A2002‑14 reissue for correction to ch 13 expiry
R7 (RI) 30 Sept 2016	1 July 2002– 3 Mar 2003	A2002‑20	amendments by A2002‑20 reissue for correction to ch 13 expiry
R8 (RI) 30 Sept 2016	4 Mar 2003– 30 June 2003	A2003‑1	amendments by A2003‑1 reissue for correction to ch 13 expiry
R9 (RI) 30 Sept 2016	1 July 2003– 8 Oct 2003	A2003‑29	amendments by A2003‑29 reissue for correction to ch 13 expiry
R10 (RI) 30 Sept 2016	9 Oct 2003– 21 Dec 2003	A2003‑41	amendments by A2003‑41 reissue for correction to ch 13 expiry
R10A 30 Sept 2016	22 Dec 2003– 21 Mar 2004	A2003‑41	expiry of transitional provisions (ch 13)
R11 22 Mar 2004	22 Mar 2004– 8 Apr 2004	A2004‑2	amendments by A2004‑2
R12 9 Apr 2004	9 Apr 2004– 31 Aug 2004	A2004‑15	amendments by A2004‑15
R13 1 Sept 2004	1 Sept 2004– 1 June 2005	A2004‑15	amendments by A2004‑13
R14 2 June 2005	2 June 2005– 30 June 2005	A2005‑20	amendments by A2005‑20
R15 1 July 2005	1 July 2005– 23 Nov 2005	A2005‑29	amendments by A2005‑29
R16 24 Nov 2005	24 Nov 2005– 17 May 2006	A2005‑54	amendments by A2005‑54
R17 18 May 2006	18 May 2006– 30 June 2006	A2006‑19	amendments by A2006‑19
R18 1 July 2006	1 July 2006– 30 Aug 2006	A2006‑19	amendments by A2006‑13
R19 31 Aug 2006	31 Aug 2006– 26 Sept 2006	A2006‑32	amendments by A2006‑32
R20 27 Sept 2006	27 Sept 2006– 15 Nov 2006	A2006‑37	amendments by A2006‑37
R21 16 Nov 2006	16 Nov 2006– 28 Nov 2006	A2006‑42	amendments by A2006‑42
R22* 29 Nov 2006	29 Nov 2006– 11 Apr 2007	A2006‑45	amendments by A2006‑45
R23 12 Apr 2007	12 Apr 2007– 19 June 2007	A2007‑3	amendments by A2007‑3
R24 20 June 2007	20 June 2007– 30 June 2007	A2007‑21	amendments by A2007‑21
R25 1 July 2007	1 July 2007– 2 Oct 2007	A2007‑21	commenced expiry
R26 3 Oct 2007	3 Oct 2007– 4 Dec 2007	A2007‑29	amendments by A2007‑29
R27 5 Dec 2007	5 Dec 2007– 30 Mar 2008	A2007‑38	amendments by A2007‑38
R28 31 Mar 2008	31 Mar 2008– 18 May 2008	A2007‑38	amendments by A2007‑25
R29 19 May 2008	19 May 2008– 29 June 2008	A2008‑14	amendments by A2008‑14
R30 30 June 2008	30 June 2008– 30 June 2008	A2008‑17	amendments by A2008‑17
R31 1 July 2008	1 July 2008– 25 Aug 2008	A2008‑17	amendments by A2008‑17 and commenced expiry
R32 26 Aug 2008	26 Aug 2008– 31 Aug 2008	A2008‑31	amendments by A2008‑28
R33 1 Sept 2008	1 Sept 2008– 2 Sept 2008	A2008‑31	amendments by A2008‑31
R34 3 Sept 2008	3 Sept 2008– 11 Sept 2008	A2008‑34	amendments by A2008‑34
R35 12 Sept 2008	12 Sept 2008– 1 Feb 2009	SL2008‑38	modifications by SL2008‑38
R36 2 Feb 2009	2 Feb 2009– 4 Mar 2009	SL2008‑38	amendments by A2008‑37
R37 5 Mar 2009	5 Mar 2009– 30 June 2009	A2009‑4	amendments by A2009‑4
R38 1 July 2009	1 July 2009– 4 July 2009	A2009‑16	amendments by A2009‑15 and commenced expiry
R39 5 July 2009	5 July 2009– 21 Sept 2009	A2009‑16	amendments by A2009‑16
R40 22 Sept 2009	22 Sept 2009– 24 Nov 2009	A2009‑20	amendments by A2009‑20
R41 25 Nov 2009	25 Nov 2009– 16 Dec 2009	A2009‑45	amendments by A2009‑45
R42 17 Dec 2009	17 Dec 2009– 15 Mar 2010	A2009‑49	amendments by A2009‑49
R43 16 Mar 2010	16 Mar 2010– 2 June 2010	A2009‑49	amendments by A2009‑45
R44 3 June 2010	3 June 2010– 30 June 2010	A2010‑18	amendments by A2010‑18
R45 1 July 2010	1 July 2010– 6 July 2010	A2010‑19	amendments by A2010‑19 and commenced expiry
R46 7 July 2010	7 July 2010– 1 Sept 2010	A2010‑20	amendments by A2010‑20
R47 2 Sept 2010	2 Sept 2010– 28 Feb 2011	A2010‑20	commenced expiry
R48 1 Mar 2011	1 Mar 2011– 1 July 2011	A2011‑3	amendments by A2011‑3
R49 2 July 2011	2 July 2011– 17 May 2012	A2011‑3	expiry of transitional provisions (ch 14)
R50 18 May 2012	18 May 2012– 4 June 2012	A2012‑19	amendments by A2012‑19
R51 5 June 2012	5 June 2012– 18 June 2012	A2012‑21	amendments by A2012‑21
R52 19 June 2012	19 June 2012– 30 June 2012	A2012‑36	amendments by A2012‑36
R53 1 July 2012	1 July 2012– 10 Sept 2012	A2012‑36	amendments by A2012‑35 and expiry of transitional provisions (pt 15.1)
R54 11 Sept 2012	11 Sept 2012– 13 June 2013	A2012‑40	amendments by A2012‑40
R55 14 June 2013	14 June 2013– 30 June 2013	A2013‑19	amendments by A2013‑19
R56* 1 July 2013	1 July 2013– 31 Aug 2013	A2013‑19	expiry of transitional provisions (ch 16)
R57 1 Sept 2013	1 Sept 2013– 6 Nov 2013	A2013-35	retrospective amendments by A2013-35
R58 7 Nov 2013	never effective	A2013‑39 (never effective)	amendments by A2013‑39
R58 (RI) 7 Nov 2013	7 Nov 2013– 28 Apr 2014	A2013‑39 (never effective)	reissued because of High Court decision in relation to A2013‑39
R59 29 Apr 2014	29 Apr 2014– 30 June 2014	A2014‑12	amendments by A2014‑12
R60 1 July 2014	1 July 2014– 1 July 2014	A2014‑12	expiry of transitional provisions (pt 15.2)
R61 2 July 2014	2 July 2014– 18 Nov 2014	A2014‑12	expiry of transitional provisions (ch 18)
R62 19 Nov 2014	19 Nov 2014– 9 June 2015	A2014-44	amendments by A2014-44
R63 10 June 2015	10 June 2015– 30 June 2015	A2015-15	amendments by A2015-15
R64 1 July 2015	1 July 2015– 24 Nov 2015	A2015-19	amendments by A2015-19 and expiry of transitional provisions (pt 15.3)
R65 25 Nov 2015	25 Nov 2015– 26 Apr 2016	A2015-49	amendments by A2015-48 and A2015-49
R66 27 Apr 2016	27 Apr 2016– 31 Aug 2016	A2016-18	amendments by A2016-18
R67 1 Sept 2016	1 Sept 2016– 30 June 2017	A2016‑47	amendments by A2016‑47
R68 1 July 2017	1 July 2017– 17 Sept 2017	A2017‑11	amendments by A2017‑11
R69 18 Sept 2017	18 Sept 2017– 28 Feb 2018	A2017‑11	amendments by A2017-1
R70 1 March 2018	1 March 2018– 27 March 2019	A2018‑2	amendments by A2018‑2
R71 28 March 2019	28 March 2019– 15 Dec 2019	A2019‑7	amendments by A2019‑7
R72 16 Dec 2019	16 Dec 2019– 19 May 2021	A2019‑46	amendments by A2019‑46
R73 20 May 2021	20 May 2021– 22 June 2021	A2021-10	amendments by A2021-10
R74 23 June 2021	23 June 2021– 18 Sept 2022	A2021‑12	amendments by A2021‑12
R75 19 Sept 2022	19 Sept 2022– 30 Sept 2023	A2021‑12	expiry of transitional provisions (ch 19)
R76 1 Oct 2022	1 Oct 2022– 26 Nov 2023	A2023‑6	amendments by A2023‑6
R77 27 Nov 2023	27 Nov 2023– 30 June 2024	A2023‑36	amendments by A2023‑36

Expired transitional or validating provisions
This Act may be affected by transitional or validating provisions that have expired. The expiry does not affect any continuing operation of the provisions (see Legislation Act 2001, s 88 (1)).
Expired provisions are removed from the republished law when the expiry takes effect and are listed in the amendment history using the abbreviation ‘exp’ followed by the date of the expiry.
To find the expired provisions see the version of this Act before the expiry took effect. The ACT legislation register has point-in-time versions of this Act.