Stamp Duties and Taxes Regulations (ACT)
Stamp Duties and Taxes Regulations (repealed)
SL1988-3
Republication No 3
Effective: 2 March 1999
Republication date: 14 February 2008
These regulations lapsed when the Stamp Duties and Taxes Act 1987 was repealed by A1999-8 sch on 1 March 1999
Unauthorised version prepared by ACT Parliamentary Counsel’s Office
About this republication
The republished law
This is a republication of the Stamp Duties and Taxes Regulations (repealed) effective 2 March 1999.
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 (Republication) Act 1996, part 3, division 2 authorised 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 (Republication) Act 1996, s 14 and s 16). 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.
stamp duties and taxes regulations
This consolidation has been prepared by the ACT Parliamentary Counsel’s Office
Act repealed by No. 8, 1999—no savings (in force 1/3/99)
TABLE OF PROVISIONS
Regulation
1.Citation
2.Interpretation
3.Prescribed stock exchanges
3A.Prescribed corporations
4.Tax exemptions—general insurance premiums
5.Tax exemptions—sale or purchase of marketable securities
Citation
These Regulations may be cited as the Stamp Duties and Taxes Regulations.1
Interpretation
In these Regulations, unless the contrary intention appears, “Act” means the Stamp Duties and Taxes Act 1987.
Prescribed stock exchanges
For the purposes of section 38 of the Act the following stock exchanges are prescribed:
(a)the American Stock Exchange;
(b)the Auckland Stock Exchange;
(c)the Christchurch Stock Exchange;
(d)the Dunedin Stock Exchange;
(e)the Johannesburg Stock Exchange;
(f)the Mid-West Stock Exchange;
(g)the Montreal Stock Exchange;
(h)the New York Stock Exchange;
(j)the Pacific Coast Stock Exchange;
(k)the Paris Bourse;
(l)the Stock Exchange, London;
(m)the Toronto Stock Exchange.
3A. Prescribed corporations
For the purposes of section 49D of the Act the following corporations are prescribed:
(a)Sepon (Australia) Pty. Limited;
(b)ANZ Nominees Limited;
(c)Permanent Trustee Company Limited;
(d)Margaret Street Nominees Pty. Limited.
Tax exemptions—general insurance premiums
For the purposes of paragraph (e) of Schedule 2 to the Act, each of the following authorities of the Territory is prescribed:
(a)the Canberra Tourism and Events Corporation;
(b)the Commissioner for Housing;
(c)The Trustees of the Canberra Public Cemeteries.
Tax exemptions—sale or purchase of marketable securities
For the purposes of paragraph (c) of Schedule 3 to the Act, each of the following authorities of the Territory is prescribed:
(a)the Canberra Tourism and Events Corporation;
(b)the Commissioner for Housing;
(c)The Trustees of the Canberra Public Cemeteries.
NOTES
1. The Stamp Duties and Taxes Regulations (in force under the Stamp Duties and Taxes Act 1987) as shown in this reprint comprise Regulations 1988 No. 3 amended as indicated in the Tables below.
Citation of Laws—The Self-Government (Citation of Laws) Act 1989 (No. 21, 1989) altered the citation of most Ordinances so that after Self-Government day they are to be cited as Acts. That Act also affects references in ACT laws to Commonwealth Acts.
2. The Legislation (Republication) Act 1996 (No. 51, 1996) authorises the Parliamentary Counsel in preparing a law for republication, to make certain editorial and other formal amendments in accordance with current legislative drafting practice. Those amendments make no change in the law. Amendments made pursuant to that Act do not appear in the Table of Amendments but details may be obtained on request from the Parliamentary Counsel’s Office.
Table of Subordinate Laws
| Regulation No. | Date of making | Date of notification in Gazette | Date of commencement | Application, saving or transitional provisions |
| 1988 No. 3 | 10 Apr 1988 | 27 Apr 1988 | 27 Apr 1988 | |
| No. 23, 1995 | 24 June 1995 | 30 June 1995 | 30 June 1995 | — |
| Act No 35, 1998 | — | 14 Oct 1998 (Gaz 1998 No 41) | 14 Oct 1998 | — |
Table of Amendments
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted
Provision How affected
R. 3A................................. ad. No. 23, 1995
Rr. 4, 5............................... rs. Act No. 35, 1998
© Australian Capital Territory 2008
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