Duties Act 2001 (TAS)

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Duties Act 2001

An Act to create and charge a number of duties

[Royal Assent 26 April 2001]

Be it enacted by His Excellency the Governor of Tasmania, by and with the advice and consent of the Legislative Council and House of Assembly, in Parliament assembled, as follows:

Chapter 1PreliminaryPART 1Administration1Short titleThis Act may be cited as the Duties Act 2001. 2CommencementThis Act commences on 1 July 2001. PART 2General3InterpretationIn this Act – Act imposing duty means – (a) a corresponding Act; or (b) an Act to which the Taxation Administration Act 1997 applies; [Section 3 Amended by No. 24 of 2002, s. 4, Applied:01 Jul 2002] advance means an advance referred to in section 140; annuity has the meaning given by section 174(6); application to register a motor vehicle means – (a) an application under the Vehicle and Traffic Act 1999 to register a motor vehicle; and (b) an application under the Vehicle and Traffic Act 1999 to transfer the registration of a motor vehicle; approved means approved by the Commissioner; associated person means a person who is associated with another person in accordance with any of the following provisions: (a) persons are associated persons if they are related persons; (b) natural persons are associated persons if they are partners in a partnership to which the Partnership Act 1891 applies; (c) [Section 3 Amended by No. 56 of 2016, s. 4, Applied:06 Dec 2016] private companies are associated persons if common shareholders have a significant interest, within the meaning given by section 66, in each private company; (d) trustees are associated persons if any person is a beneficiary common to the trusts (not including a public unit trust scheme) of which they are trustees; (e) [Section 3 Amended by No. 42 of 2001, Sched. 1, Applied:15 Jul 2001] a private company and a trustee are associated persons if a related body corporate of the company (within the meaning of the Corporations Act) is a beneficiary of the trust (not including a public unit trust scheme) of which the trustee is a trustee; (ea) [Section 3 Amended by No. 56 of 2016, s. 4, Applied:06 Dec 2016] public companies are associated persons if common shareholders have a majority shareholding in each company; (f) a public company and another person are associated persons if the person is a subsidiary of that public company; (fa) [Section 3 Amended by No. 56 of 2016, s. 4, Applied:06 Dec 2016] a company and the trustee of a unit trust scheme are associated persons if the shares in the company and the units in the unit trust scheme cannot be traded except as a single security; (fb) [Section 3 Amended by No. 56 of 2016, s. 4, Applied:06 Dec 2016] trustees of 2 or more unit trust schemes are associated persons if the units in the unit trust schemes cannot be traded except as a single security; (g) persons are associated persons if…

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.