Stamp Act Amendment Act of 1904 (4 Edw VII No. 14) (Qld)

8746 REVENUE-STAMPS. Stamp Act Amendment Act. 4 Eow. VII. No. 14, thirtieth day of .June, one thousand nine hundred and five, shall· be appropriated in the first place for the purpose of repaying to every officer to whom this Act applies such sum as is equal to the amount of the reduction made from the salary of such officer under this Act less the amount of income tax which would have been payable by him in respect of his salary if this Act had not been passed. And if the aforesaid surplus is not sufficient to repay the whole of the said sums, then the surplus shall be apportioned rateably amongst such officers upon the aforesaid basis. Duration of 9. The provisions of this Act shall cease to have Act. effect on and from the first day of .July, one thousand nine hundred and five. . SPECIAL AGRICULTURAL SELECTIONS. See LANDS. SPECIAL RETRENCHMENT. See REVENUE. STAMPS. 4 Edw. VII. An Act to Amend" The Stamp Act, 1894," so far N; ~ ! 4. as relates to Duties Payable upon Receipts, 1: ~ : ~ ! ~; , and to make further provision for ensuring the ACT OF 1904. payment of the said Duties, and for other purposes. [ASSENTED TO 14TH DECEMBER, 1904.J Preamble. MOST GRACIOUS SOVEREIGN,- 'WE Your Majesty's most dutiful and loyal subjects the members of the Legislative Assembly of Queensland in Parliament assembled, towards raising the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the King's Most Excellent Majesty, by and with the advice and consent

STAMPS. 8747 1904. Stamp Act Amendment Act. '>of the Legislative Council and Legislative Assembly of Queensland in Parliament assembled, and by the authority r -of the same, as follows : - I 1. This A.ct may be cited as "The Stamp Act A mend- Short title, -ment Act o U +' H) . 0 , 4" and shall be read as one with "Tlte caonndsctroumct-ion, StampAct, 1894,"* hel'einafter called the Principal Act. mencement 'This _-\ ct shall commence and take effect on and from the of Act. first day of January, one thousand nine hundred. and five. 2. After section thirty-one of the Principal Act, the following section is inserted:- [31A.] A member of any such company as last- Reatrictionon .:aforesaid, upon transferring any share or interest therein, Tent of ,shall forthwith give notice in writing to the company ~ i' I' i~ ~ ~ ds by ·of such transfer by leaving the same or sending it through ~ ~ h~ r~ : : ns the post in a registered letter addressed to the company at registered -its registered office, directing the company, after a period of members. forty-two days from the receipt of such letter, not to receive any moneys in respect of any call or pay any .dividend upon the share or interest therein referred to ..except from or to the. transferror or from or to the trans- feree (or his agent) who at the time of payment lodges the ·-certificate of such share or interest for the purpose of such transferee being registered on the register of members as -the holder thereof. The secretary of the company shaH forthwith record "against the share or interest in the register or members ihe fact of the receipt of such notice, and shall deliver or send to the transferror a written acknowledgment of the -receipt of such notice, and the company shall conform to -the directions contained in such notice. Any member of such company who, upon such transfer, fails to give notice to the company as aforesaid :shall be liable to a penalty not exceeding ten pounds. 3. Section forty-five of the Principal Act is repealed, .and the following section is inserted in lieu thereof:- [45.J On and from the first day of January, one Pa.yment of thousand nine hundred and five, the payment of duties ~ uties on ts imposed by this Act on documents requiring to be regis- r~;::a mtemr. emd. gatretghI. eSt roaffricsehoaefllabtclaerkkoefn ' p I e n ttsytesrelisnsigonms, owneayrd 0 e f n, thoer w wpe i a t . tt r h dye c sn l e, e S r Se ~ ItOco.nfs, :l.'ealm or Treasury notes; and the person or officer whose ..duty it is to receive or register such document shall, in "58 Vic. No. 8, swpr'a, page 5083.

874R STAMPS. Stamp Act Amendment Act. 4 EDW. VII. No. 14, 1904. manner prescribed, indicate upon the document the-- correct amount of such duty and the date on which the-- same has been paid, and such document shall thereupon be· deemed to be duly and sufficiently stamped. Any document in respect of which any such duty ought to be paid in pursuance of this Act shall not be received or registerea. unless or until such duty has been duly paid. Jr.epeal of 3 Edw. VU No. 2. Duties ou receipts 4. (1.) "The Stamp Act Amendment Act of 1903"* is> hereby repealed. (2.) In lieu of subsection three of section seventy-one of the Principal Act repealed by "The StampAct Amend- ment Aot oj1901,"t the following subsection is inserted:- " Upon a payment to an amount the receipt for which is liable to duty, gives a receipt for a less amount, or separates or divides the amount paid with intent to evade the whole or any part of the duty." (3.) In the First Schedule to the Principal Act, under the heading " RECEIPT," in lieu of the words given for or upon the payment of money amounting to twenty shillings or upwards ..... 001 repealed by the said last-mentioned Act, the following- provision is inserted :- Given for or upon the payment of money- A mounting to one pound or upwards, but less than two pounds 001 Amounting tn t.wo pounds or upwards, but less than fifty pounds ... ... ... ... 0 0 2 Amounting to fifty pounds or upwards, but less than one hundred pounds ... ... ... 0 0 3 Amounting to one hundred pounds or upwardR, for everyone hundred pounds or fraction of one hundred pounds ... ... .,. ... 0 0 6- Amendment of provision as to conveyance on sale. 5. In the First Schedule to the Principal Act, before- the exemptions under the heading "CONVEYANCE or ~ R; ANSFER on sale of any property," the following provis(Y IS mserted :- Proviso. Provided that upon a conveyance or transfer of any mortgaged property from the mortgagor to the mortgagee, the mortgagee· shall pay duty at the foregoing rates and in accordance with the provisions of section fifty-two of this Act, but shall be allowed a rebate thereon to the amount of the mortgage duty- paid in respect of the mortgage. 11 3 Edw. VII. No. 2, supra, page 8640. t 1 Edw. VII. No. 3, ~ upra, page 8189.