Stamp Duties Regulations 1991 (SA)
South Australia
1. Citation
2. Revocation
3. Commencement
4. Interpretation
4A. | Recognised stock exchanges |
PART II STAMPS 5. Impressed stamps
6. Certain persons are distributors of stamps
7. Security for distributors of stamps
8. Distributor to keep stamps available
9. Commission or discount on sale of stamps or on cheque duty under section 7
11. Application for allowance for spoiled or unused stamps or cheque forms
12. Grant of application and deduction
13. Disposal of spoiled or unused stamps
14. Disallowed applications for spoiled stamps or material
15a. | Exempted business under section 31b |
16. | Election and statements under section 31f |
17. | Monthly statement of rent received where alternative calculation is accepted |
18. Time for application for annual licence
19. Interpretation
21. Authority to print cheque forms
22. Restrictions on printing of cheque forms
23. Restrictions on delivery of printed cheque forms
24. Authorized printer to keep records
25. Financial institution to keep records
26. Returns by printers
30. Cheque form is stamped material
31. Exemptions
31A. | Computation of duty where instruments are interrelated |
32. | Certain transactions excluded for purposes of s. 71E |
33. Corresponding laws—assessment of duty
PART IX GENERAL 34. Forms
35. Offences
FORMS
being
No. 256 of 1991:
as varied by
No. 205 of 1992:
Gaz . 19 November 1992, p. 15762 No. 239 of 1993:
Gaz . 27 October 1993, p. 19433 No. 249 of 1997:
Gaz . 24 December 1997, p. 17984 No. 20 of 1998:
Gaz . 19 February 1998, p. 9635 No. 167 of 1999:
Gaz . 19 August 1999, p. 9306 No. 34 of 2001:
Gaz . 19 April 2001, p. 16497
No. 38 of 2001: Gaz . 17 May 2001, p. 1828 8
1 Came into operation 1 January 1992: reg. 3.
2 Came into operation 19 November 1992: reg. 2.
3 Came into operation 27 October 1993: reg. 2.
4 Came into operation 1 January 1998: reg. 2.
5 Came into operation 19 February 1998: reg. 2.
6 Came into operation (except reg. 14) 1 December 1998: reg. 2(1); reg. 14 came into operation 19 August 1999: reg. 2(2).9
7 Came into operation 19 April 2001: reg. 2.
NOTE:
Asterisks indicate repeal or deletion of text.
Entries appearing in bold type indicate the amendments incorporated since the last
consolidation.
For the legislative history of the regulations see Appendix.
2. All regulations previously made under theStamp Duties Act 1923 are revoked.
3. These regulations will come into operation on 1 January 1992.
4. In these regulations—"
the Act " means theStamp Duties Act 1923 .
Stock Exchange of Newcastle Limited; | |
Bendigo Stock Exchange Ltd; | |
stock exchanges that are members of the Fédération Internationale des Bourses de Valeurs. |
PART II STAMPS
5. (1) Unless the Commissioner otherwise determines, a person requiring an impressed stamp
must—
lodge with the Commissioner the instrument or other material to be stamped together with a requisition to the Commissioner; | |
and | |
pay in advance to the Commissioner the value of the stamp to be impressed. |
(2) The Commissioner may determine the manner in which the value of a stamp must be
paid.
postmasters; | |
officers of the Australian Postal Corporation directed to act as distributors of stamps by the Australian Postal Corporation or by a postmaster; | |
managers of financial institutions or of branches of financial institutions. |
(2) This regulation does not limit the power of the Governor to appoint distributors of stamps otherwise than by regulation.
9. The Commissioner may grant—
to a distributor of stamps, a commission or discount in respect of the stamps purchased for disposal by the distributor; | |
to a financial institution, a commission of 1.25 per cent on the duty payable in relation to each return lodged by the financial institution under section 44 of the Act. |
* * * * * * * * * *
(2) An application for allowance for spoiled or unused cheque forms issued by a financial institution in respect of accounts held with the financial institution in South Australia must—
be made by the head office for South Australia of the financial institution that paid the duty sought to be recovered; | ||||||||
and | ||||||||
be accompanied by a statutory declaration in a form approved by the Commissioner made by the principal officer of the financial institution in South Australia, or by a senior officer of the financial institution who is approved by the Commissioner and authorized by the principal officer for the purpose, and setting out such information as the Commissioner may reasonably require to satisfy himself or herself that— | ||||||||
|
and
|
pay the amount allowed to the person entitled to the allowance; | |
or | |
give other stamps to the equivalent value to the allowance in lieu of payment. |
(2) The Commissioner may, at his or her discretion, deduct 5 per cent or any lesser amount
from—
the payment; | |
or | |
the value of the stamps given in lieu of payment. |
(3) The minimum amount which will be paid or given as stamps in lieu of payment under this regulation is $4.
cancel and retain or destroy the stamp or stamped material; | |
or | |
at his or her discretion, in the case of a spoiled stamp affixed to an instrument, cancel or remove the spoiled stamp and return the instrument to the applicant. |
(2) This regulation does not apply where the stamped material is a cheque form destroyed under the supervision of officers approved by the Commissioner.
* * * * * * * * * *
The business of providing floor plan financing where each item of trading stock covered by a floor plan financing agreement is identified by a unique number.
16. (1) For the purposes of section 31f(2) of the Act—
an election to lodge an annual statement must be notified in a form approved by the Commissioner; | |
and | |
an annual statement lodged by a person who has made an election must be in a form approved by the Commissioner. |
(2) For the purposes of section 31f(4) of the Act, a cancellation of election must be in a form approved by the Commissioner.
17. For the purposes of section 31k of the Act, where the Commissioner agrees to accept a
statement—
in which an amount is calculated on a basis different from that required under section 31f of the Act; | |
or | |
at a time, or relating to a period, otherwise than in accordance with that section, |
that statement must be in a form approved by the Commissioner.
19. In this Part, unless the context otherwise requires—"
authorized printer " means a person who is authorized by the Commissioner to print cheque forms pursuant to this Part and includes a printer authorized to print cheques immediately before the commencement of these regulations.
* * * * * * * * * *
(2) The Commissioner may at any time and for any reason revoke the authority of an
authorized printer.
(3) A revocation under subregulation (2)—
must be made by notice in writing forwarded by certified mail to the last known address of the authorized printer; | |
and | |
becomes effective immediately on the expiry of seven days from the date of posting of the notice. |
(4) The Commissioner must forward a copy of a notice of revocation to the financial institution for which the printer or other person is authorized to print cheque forms.
22. A person must not—
* * * * * * * * * *
print a cheque form except pursuant to a request in writing from a financial institution; | |
or | |
print a cheque form while not being an authorized printer. |
(2) An authorized printer who has printed a cheque form may forward that cheque form to another authorized printer ("the second printer"), to enable a code line or other particulars to be printed on the cheque form.
(3) The second printer may deliver the cheque form to—
the authorized printer from whom the cheque form was received, for delivery to the financial institution; | |
the financial institution at whose request the cheque form has been printed; | |
or | |
another person authorized in writing by the Commissioner to receive the cheque form. |
(4) Where the second printer delivers a cheque form printed by another authorized printer to a financial institution or other person authorized by the Commissioner to receive it, the second printer is responsible for completing the return referred to in regulation 26.
24. An authorized printer must keep records of—
the number of cheque forms that the authorized printer— | ||
|
or
| ||
the name of the financial institution or person to whom the cheque forms are sent including, if the cheque forms are sent to a financial institution, the relevant office, department or branch of that financial institution; | ||
the date on which the cheque forms are sent; | ||
and | ||
the number of cheque forms sent. |
25. (1) A financial institution must keep records at its head office in South Australia of—
all requests placed with its authorized printers for the printing of cheque forms; | |
the number of cheque forms delivered to it by authorized printers and the date and place of each such delivery; | |
the number of cheque forms transferred from one office or branch to another office or branch of the financial institution, the date of that transfer and the offices or branches to which the cheque forms are transferred; | |
the number of cheque forms (if any) destroyed before issue to a customer of the financial institution and the office or branch at which those cheques are destroyed; | |
and | |
where another person has been authorized by the Commissioner to receive cheque forms from the financial institution’s authorized printer, the number of cheque forms delivered by the printer to that person. |
(2) A financial institution must keep at each office or branch of the financial institution records recording the matters required under subregulation (1) to be recorded at its head office in relation to those cheque forms requested by, received or destroyed at or transferred from that office or branch.
(3) A financial institution must keep at each of its offices and branches chronological records of the number of cheque forms issued to each customer by that office or branch showing the name of the customer and the date of issue.
(2) A return under subregulation (1) must—
be in a form approved by the Commissioner and contain the information required by the Commissioner; | |
be verified by a statutory declaration in a form approved by the Commissioner made by the authorized printer or a person employed by the printer who is approved by the Commissioner and authorized by the printer for the purpose; | |
and | |
be provided to the financial institution within seven days after the end of the month to which the return relates. |
* * * * * * * * * *
(2) An exemption under subregulation (1)—
must be in writing; | |
and | |
may be subject to such terms and conditions as the Commissioner thinks fit. |
(3) A financial institution to which an exemption has been granted must comply with the terms and conditions of that exemption.
it is one of a series of separate conveyances under which rights or interests in a hotel, motel, resort or managed apartment complex are conveyed in separate parcels to different persons, each of whom is or becomes a member of the same managed investment scheme; and | |
the Commissioner is satisfied that, apart from any arrangement or understanding entered into for the purposes of the managed investment scheme, no arrangement or understanding exists between the members under which the parcels of property conveyed are to be used otherwise than separately and independently from each other. |
(2) In this regulation—
"
managed investment scheme " and "member " of a managed investment scheme have thesame respective meanings as in the
Corporations Law .
* * * * * * * * * *
the vesting of property or a right (whether certain or contingent) in a registered co-operative by virtue of section 17 or 60 of the |
* * * * * * * * * *
(2) For the purposes of sections 95(2)
The
Stamp Duties Act 1920 of New South Wales;The
Stamps Act 1958 of Victoria;The
Stamp Act 1921 of Western Australia;The
Stamp Act 1894 of Queensland;The
Stamp Duties Act 1931 of Tasmania;The
Stamp Duties Act 1978 of the Northern Territory;and
The
Stamp Duties and Taxes Act 1987 of the Australian Capital Territory.
PART IX GENERAL
34. (1) The forms set out in the schedule must—
be used for the purposes specified in the schedule; | |
and | |
be completed in accordance with the instructions contained in the forms. |
(2) The name of a person signing a form set out in the schedule must be written legibly under or alongside the signature of that person.
(3) Where the space provided in a form is insufficient to contain all the required
information—
the information must be set out in an annexure to the form; | |
the annexure must have a distinguishing mark such as a letter or numeral; | |
and | |
the space in the form must contain the statement "See Annexure" together with the distinguishing mark for the annexure, or words to similar effect. |
guilty of an offence.
Penalty: $2 000.
FORMS
Form 1: | Application for registration under section 31e |
Form 2: | Cancellation of registration under section 31e |
Form 3: | Statement under section 31f |
Form 4: | Return relating to insurance effected outside South Australia |
Form 5: | Return lodged by South Australian dealer |
Form 6: | Statement under section 106a |
FORM 1
Deliver To: | STAMP DUTIES ACT, 1923 |
State Taxation Office, | Postal Address: |
Returns Branch, | |
Torrens Building, | Commissioner of Stamps |
Victoria Square East, | Box 1353, G.P.O., |
ADELAIDE S.A. 5000 | ADELAIDE S.A. 5001 |
APPLICATION FOR REGISTRATION TO CARRY ON A RENTAL BUSINESS UNDER SECTION 31E
• | NAME OF APPLICANT |
Where the Applicant is:
.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .
(A) A Natural Person. Please show full name,
surname first and then other names, or | .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . |
(B) A Partnership. Please show name of each | .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . |
partner and where a partner is a natural person
surname first and then other names, or | .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . |
(C) A Corporation. Please show full name as | .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . |
incorporated.
• | DETAILS OF APPLICANT |
1. Business Trading Name:. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .
2. Address:
|
Postcode | .. .. .. .. . | Contact Phone No. (. .. ). .. .. .. .. A/H Phone No. (. .. ). .. .. .. . . |
• List of additional addresses overleaf.
(2) | Where correspondence and notices are to be directed. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . | ||
| |||
(3) |
| ||
|
3. | Date of commencement of rental business | .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . |
4. | Type of rental business conducted: | Hire | Lease | Bailment | or Other |
5. | Type of goods offered for rental | .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . . |
• | DETAILS OF RENTAL INCOME AND SERVICING COST PRIOR TO THIS APPLICATION |
RETURN PERIOD | GROSS RENTAL INCOME | SERVICING COST |
• Refer to note 1 below | • Refer to note 2 below |
/ / | to | / / |
/ / | to | / / |
/ / | to | / / |
/ / | to | / / |
•1. | Return period to be in financial years whenever possible and from the commencement date of rental business to the end of the month closest to the date of this application. |
•2. | Servicing costs are allowable where the rent is received under a lease, agreement, etc., which provides that the registered person shall be responsible for servicing the goods concerned (i.e.: expenses directly attributable to repairs and maintenance). |
If claiming a deduction for servicing costs you must attach with this form a detailed schedule itemising the servicing costs for each return period designated. | |
• | ATTACH TO THIS FORM ONE BLANK COPY OF ALL PROPOSED STANDARD RENTAL DOCUMENTS THAT WILL BE USED IN THE COURSE OF THE BUSINESS. |
Signature | .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . | Date. .. .. .. .. .. .. . . |
Full Name (Block letters). .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .
LIST ALL ADDITIONAL ADDRESSES WHERE BUSINESS ACTIVITY
IS CARRIED ON IN SOUTH AUSTRALIA
(OFFICE USE ONLY)
APPLICATION RECEIVED. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .
RP No. ALLOTTED | .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . |
CERTIFICATE ISSUED | .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . . |
FORM 2
SOUTH AUSTRALIA
STAMP DUTIES ACT, 1923
CANCELLATION OF REGISTRATION AS A "REGISTERED PERSON"
Number in the Register
R.P. —
To:
Box 1353, G.P.O.,
Adelaide, S.A. 5001
I/We | .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . . |
of | .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . . |
being a registered person under Sections 31d and 31e of the said Act and having ceased to carry on rental business in South Australia, hereby give notice of cancellation of the said registration and return herewith the
Certificate of Registration No. | .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. (and all duplicates thereof |
Dated Business Ceased. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .
Dated this. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . | day of. .. .. .. .. .. .. .. .. 19 | . |
* Strike out if no duplicate returned
(Signature) | .. .. .. .. .. .. .. .. .. .. .. .. . . |
Proprietor/Partner/Secretary (or other responsible person authorised to sign on behalf of the registered person)
FORM 3
R.P.—
Deliver To:
Postal Address:
STAMP DUTIES ACT, 1923
State Taxation Office, | Commissioner of Stamps |
Returns Branch, | RENTAL BUSINESS | Box 1353, G.P.O., |
Torrens Building | ADELAIDE S.A. 5001 | |
Victoria Square East, |
ADELAIDE S.A. 5000 | STATEMENT UNDER SECTION 31f(1) FOR THE |
MONTH OF. .. .. .. .. .. .. .. .. . | 19 |
Full Name of Registered Person | .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . |
Postal Address. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .
Name of contact person. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. | Telephone number. .. .. .. .. .. .. . |
*See notes on the reverse side before completing
A. | Calculation of Servicing Cost Percentage. |
Total amount claimed as servicing costs | $ | .. . . | |
Total amount received as rent during the month in respect of your rental business | $ | .. . . |
Divide amount shown at | = | % |
B. | Calculation of Duty | |
|
$ | .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . |
2. | Less allowance under Section 31f(1) | $ | 2 000. . |
3. Balance in respect of which a servicing cost deduction (if applicable) may be claimed. $. .. .. . .
4. Servicing cost deduction:
(If applicable) Multiply the balance at 3 above by the approved servicing cost percentage
or the percentage calculated at Section A above.
Balance at 3 above: | $. .. .. .. .. .. .. .. .. . | |||
Percentage: |
|
(Note: If no servicing cost deduction go to Item 5)
5. Net amount on which duty should be calculated.
| ||||
6. |
|
I certify that the above Statement is true and correct and that I am the abovenamed registered person
* OR
that I am authorised by the abovenamed registered person to certify this Statement.
OFFICE USE | Dated this. .. .. .. .. .. .. . day of.. .. .. .. .. 19 |
FORM 4
SOUTH AUSTRALIA
STAMP DUTIES ACT, 1923
RETURN UNDER SECTION 42aa OF INSURANCES EFFECTED OUTSIDE
SOUTH AUSTRALIA (except LIFE ASSURANCE)
To: Commissioner of Stamps,
Box 1353, G.P.O.,
Adelaide, S.A. 5001
Full name of the company, person or firm of person insured:
.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .
of (Postal address). .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . .
.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . | Postcode.. .. .. . . |
Whose principal South Australian address or place of business is at: |
.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .
(Street name and number, not P.O. Box No.)
hereby submits the information herein, as required by section 42aa of the Stamp Duties Act, 1923, and the Regulations made thereunder, in respect of assurance or insurance obtained, effected or renewed outside South Australia which relates wholly or partly to any property in South Australia, or to any risk, contingency or event occurring in South Australia.
I certify that the information contained herein is true and correct.
OFFICE USE ONLY | To be signed as follows:— |
(Signature) | .. .. .. .. .. .. . . | |
In the case of a company—By the responsible officer; |
5. The term of the cover obtained was from. .. .. .. .. .. .. .. .. . to. .. .. .. .. .. .. .. .. .. .. .. . .
6. Premium paid or payable—
Include all kinds of
Assurance or Insurance except Life Assurance
Rate $8 per $100, or part,
of Gross Premiums
$
(i) | The gross amount of premium whatsoever paid or payable | .. .. .. .. .. .. .. .. .. . . |
(including any commission or discount allowed or allowable) was. . |
Any proportion of the said premium which is claimed as being properly attributable to the assurance or insurance of property outside South Australia or of risks, contingencies or events outside | .. .. .. .. .. .. .. .. .. . . | |
South Australia (see details on the back of this form). .. .. .. .. . . | ||
.. .. .. .. .. .. .. .. .. . . |
(iii) The difference between (i) and (ii). .. .. .. .. .. .. .. .. .. .. .. .
.. .. .. .. .. .. .. .. .. . .
(iv) Duty on the amounts shown in (iii) at the rate shown for each column. . .
7. Enclosed herewith is a remittance, being the total of the two columns, in 5(iv) for. .. . $. .. .. .. .. .
N.B.—STATEMENT OR SUMMARY ON BACK OF FORM TO BE COMPLETED
STAMP DUTIES OFFICE, ADELAIDE
Received from. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . | the sum |
printed above by cash register, being payment for Stamp Duty on the RETURN dated. .. .. .. .. .. .. .. . .
of insurances effected outside South Australia.
NOTES FOR GUIDANCE
1. Section 42aa of the Stamp Duties Act, 1923, requires every company, person or firm of persons which obtains, effects or renews outside South Australia any assurance or insurance (except life assurance) wholly or partly in respect of any property in South Australia or any risk, contingency or event occurring in South Australia, to lodge with the Commissioner of Stamps a return containing the prescribed information and particulars (i.e., on Form "S").
2. The return is to be lodged within one month of the assurance or insurance being obtained, effected or renewed and is to be accompanied by a remittance in payment of the duty chargeable on gross premiums paid or payable (before deducting any commission or discount allowed);
Provided that the Commissioner may allow a rebate of the duty payable on that proportion of any premium which is, in his opinion, properly attributable to the assurance or insurance of any property outside South Australia or any risk, contingency or event occurring outside South Australia.
3. The duty chargeable, on Gross Premiums, is:—
|
4. Any company, person or firm of persons which fails to lodge the return within the time specified or fails to pay the duty chargeable is liable to a penalty of not more than $100 plus double the duty payable.
STATEMENT OR SUMMARY of the basis of apportionment used in determining the proportion referred to in Item 4(ii) of this return, i.e. Premiums relating to non-South Australian property, risks, contingencies or events.
.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .
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FORM 5
SOUTH AUSTRALIA
STAMP DUTIES ACT, 1923
RETURN BY SOUTH AUSTRALIAN DEALER
PURSUANT TO SECTION 90d(1)(a)
To: Commissioner of Stamps
Box 1353, G.P.O.
Adelaide, S.A. 5001
Full name of dealer. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .
Address | .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . . |
Pursuant to Section 90d(2) of the Stamp Duties Act, 1923, as amended, I hereby certify that the record required by Section 90c of the said Act has been duly made and that the total amount of Stamp Duties payable in respect of all dutiable sales and purchases of marketable securities made by me or by the firm or corporation of which I am a member during the week ended on Saturday, the. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .
day of | .. .. .. .. .. .. .. .. .. . 19. .. .. , is $. .. .. .. . as appears from pages numbered. .. .. .. of the |
said record.
.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . .
Signature of South Australian Dealer or of principal lodging this return on behalf of South Australian Dealer Date. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . .
OFFICE USE ONLY | AMOUNT OF DUTY |
FORM 6
SOUTH AUSTRALIA
Stamp Duties Act, 1923, as amended
.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .
(Name of Company acquired)
ACCEPTANCE OF SHARES
WHEREAS by various instruments of transfer signed or to be signed by the various shareholders in the abovenamed company such shareholders transferred or will transfer to | .. .. .. .. .. .. .. .. .. .. .. .. .. . . |
(hereinafter called the transferee). .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . .
(number and class)
shares issued by the said company being acquired subject to the several conditions upon which the said shareholders held the same immediately prior to the date or dates of the abovementioned transfers NOW the transferee agrees to accept such shares subject to the same conditions. The date on which the offer to accept
the above transfers became unconditional was. .. .. .. .. .. .. .. | The | total | consideration | for | this |
abovementioned transfer/s is $ | .. .. and/or the total allotment of. .. .. .. .. .. . shares in the transferee |
company. |
This acceptance covers. .. .. . Share Transfers.
Executed by the transferee this | day of | 19 | . |
The Common Seal of (Transferee) | ⎫ | |
⎪ | ||
|
was hereunto affixed by the authority of | ⎬ | Director |
a resolution of the Board of Directors | ⎪ | |
previously given and in the presence of: | ⎪ ⎪ |
.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ⎭ | .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . . |
Secretary | Director |
NOTE: The words "or to be signed" and "or will transfer" are included to also cover shares to be compulsorily acquired and thus to have duty paid on the whole of the issued capital at the one time. If it is not desired to include such shares at the present time, these words should be deleted.
(
Part 1A comprising reg. 4A and heading inserted by 38, 2001, reg. 3
Regulation 6(1): | varied by 249, 1997, reg. 3; 167, 1999, reg. 3 |
Regulation 9: | substituted by 249, 1997, reg. 4; varied by 167, 1999, reg. 4 |
Regulation 10: | revoked by 249, 1997, reg. 4 |
Regulation 11(2): | varied by 249, 1997, reg. 5; 167, 1999, reg. 5 Part III comprising reg. 15 and heading revoked by 249, 1997, reg. 6 |
Regulation 15a: | inserted by 239, 1993, reg. 3 |
Regulation 19: | definitions of "bank" and "licence" revoked by 249, 1997, reg. 7 |
Regulation 20: | substituted by 249, 1997, reg. 8; revoked by 167, 1999, reg. 6 |
Regulation 21(1): | varied by 167, 1999, reg. 7(a) |
Regulation 21(4): | varied by 167, 1999, reg. 7(b) |
Regulation 22(a): | revoked by 249, 1997, reg. 9(a) |
Regulation 22: | varied by 249, 1997, reg. 9(b); 167, 1999, reg. 8 |
Regulation 23: | varied by 167, 1999, reg. 9 |
Regulation 24: | varied by 167, 1999, reg. 10 |
Regulation 25: | varied by 167, 1999, reg. 11 |
Regulation 26: | varied by 167, 1999, reg. 12 |
Regulations 27 - 29: | revoked by 249, 1997, reg. 10 |
Regulation 31(1): | varied by 249, 1997, reg. 11(a); 167, 1999, reg. 13 |
Regulation 31(2): | varied by 249, 1997, reg. 11(b); 167, 1999, reg. 13 |
Regulation 31A: | inserted by 34, 2001, reg. 3 |
Regulation 32: | substituted by 205, 1992, reg. 3 |
Regulation 32(1): | varied by 20, 1998, reg. 3; |
Regulation 32(1)(a): | revoked by 167, 1999, reg. 14(a) |
Regulation 32(1)(c): | revoked by 167, 1999, reg. 14(a) |
Regulation 32(2): | revoked by 167, 1999, reg. 14(b) |
EXAMINED | (Signature) | .. .. .. .. .. .. .. .. .. .. .. .. .. .. . . |
N.B.—This statement and a remittance of the total stamp duty payable should reach the Commissioner of Stamps, Adelaide, not later than the 21st day of the month following the period to which it relates—penalty not more than $500 plus double duty.
STAMP DUTIES OFFICE, ADELAIDE
Received from. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . | the sum |
printed above by cash register, being payment for Stamp Duty (rental business).
COMMISSIONER OF STAMPS
NOTES: | 1. | If a percentage servicing cost deduction has been approved OR where there is no servicing cost deduction allowable please proceed to |
2. | Where a servicing cost deduction is to be claimed please complete | |
3. | Pursuant to Section 31f(1) | |
4. | When rental income exceeds the non dutiable amounts under paragraph 1, servicing costs can only be deducted against the excess. | |
5. | ||
If the Commissioner has previously given his consent in writing to a percentage deduction, no schedule is required. |
Position | .. .. .. .. .. .. .. . . | In the case of a person—By that person; |
EXAMINED | In the case of a firm of persons—By any member or partner; |
Date. .. .. .. .. .. .. .. .. . . | In the case of a broker or agent—For and on behalf of the assured. |
1. The date on which the assurance or insurance was obtained, effected or renewed was. .. .. .. .. .. .. .
2. Was the business obtained, effected or renewed with
(a) an insurance company,(b) a broker or(c) an
|
3. The name and address of the insurer or the broker or agent with whom the said business was so obtained,
|
of. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . Postcode. .. .. .
4. |
|
.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . .
EXAMINED | $ |
STAMP DUTIES OFFICE, ADELAIDE
RECEIVED FROM. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . the sum printed above by cash register, being payment for Stamp Duty on the RETURN of sales and purchases of marketable securities for week ended. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. , 19. .. .. .. .
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