States Receipts Duties (Exemption) Act 1970

Legislation au C1970A00101 Not in force Act

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States Receipts Duties (Exemption)

No. 101 of 1970

An Act to provide for Exemption from Receipts Duties where State Acts relating to duty on Receipts complied with.

[Assented to 4 November 1970]

BE it enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title.

1. This Act may be cited as the States Receipts Duties (Exemption) Act 1970.

Commencement.

2. This Act shall come into operation on the day on which it receives the Royal Assent.

Interpretation.

3.—(1.) Unless the contrary intention appears, any word or phrase used in this Act has the same meaning as in the States Receipts Duties (Administration) Act 1970.

(2.) For the purposes of this Act—

(a) Commonwealth duty applicable to the receipt of money is duty that, in accordance with the States Receipts Duties (Administration) Act 1970, is payable, or would, but for this Act, be payable, in respect of the receipt of money; and

(b) State duty applicable to the receipt of money is duty that, in accordance with a State receipts duty law, is payable in respect of the receipt of money, or money in which that money is included, or a receipt issued in respect of the receipt of money or, where a State receipts duty law is not, or was not at the relevant time, wholly valid, duty that would have been so payable if the State receipts duty law were, or had been, wholly valid.

(3.) A reference in this Act to the receipt of money shall be read as including a reference to any transaction that, under any provision of the States Receipts Duties (Administration) Act 1970, is to be treated as a receipt of money.

Exemption from duty.

4.—(1.) Commonwealth duty applicable to the receipt of money received during the transitional period is not payable if—

(a) State duty applicable to the receipt of the money was paid during the transitional period or is paid not later than twenty-one days after this Act receives the Royal Assent, or within such further period as the Commissioner allows, (whether the State duty was or is paid by means of the affixing of a stamp to any document, or otherwise) and has not been refunded, in whole or in part, before the end of that period of twenty-one days or that further


period, as the case may be, except where a refund is made otherwise than by reason of the relevant State receipts duty law not being, or not having been at the relevant time, wholly valid; or

(b) no State duty is applicable to the receipt of the money.

(2.) Where, by virtue of the last preceding sub-section, Commonwealth duty applicable to the receipt of money received during the transitional period would not, but for this sub-section, be payable in respect of the receipt of the money by reason of State duty applicable to the receipt of the money having been paid and the State duty so paid is, by reason of the relevant State receipts duty law not being, or not having been at the relevant time, wholly valid, refunded after the expiration of the period of twenty-one days or the further period, as the case may be, referred to in the last preceding sub-section, that sub-section ceases to have effect, and shall be deemed never to have had effect, in relation to the receipt of the money.

Severability.

5. It is hereby declared to be the intention of the Parliament that if, by reason of the preceding provisions of this Act, the States Receipts Duty Act (No. 1) 1970, the States Receipts Duty Act (No. 2) 1970, the States Receipts Duty Act (No. 3) 1970 and the States Receipts Duties (Administration) Act 1970 would, but for this section, be invalid, in whole or in part, those Acts are to have effect as if those provisions had not been enacted.

 

Overview

The States Receipts Duties (Exemption) Act 1970 was enacted to address a gap in the transitional arrangements for receipts duties between the Commonwealth and the States during a period of legislative change. This Act was passed by the Australian Parliament, aiming to ensure a smooth transition by exempting certain Commonwealth duties if equivalent State duties were paid. The primary policy objective of this Act was to facilitate the coexistence of State and Commonwealth receipts duties during a transitional period, thereby preventing double taxation and ensuring legal clarity for taxpayers. By providing a clear framework for exemption, the Act aimed to support the administrative efficiency and compliance of taxpayers as they navigated the changes in legislative obligations.

Scope and Application

The States Receipts Duties (Exemption) Act 1970 applies to transactions involving the receipt of money and the associated duties, both at the Commonwealth and State levels. It provides an exemption from Commonwealth duty in certain circumstances where State duty has been paid or where no State duty applies. The Act applies to individuals and entities that receive money and are subject to these duties, as well as to the laws governing the administration and collection of these duties. It extends across the Commonwealth of Australia, with the aim of ensuring consistency and compliance with State laws during a transitional period. The Act does not specify exclusions or exemptions beyond those outlined in its provisions, but it does allow for the possibility of refunds in specific cases where State duty laws are found to be invalid. The Act also provides for the severability of its provisions, ensuring that any invalidity in its enactment does not affect the validity of related Acts.

Key Provisions

The States Receipts Duties (Exemption) Act 1970 (hereafter referred to as the Act) is designed to provide an exemption from Commonwealth duty on the receipt of money, provided that the relevant State duty has been paid. Section 4(1) of the Act specifies that Commonwealth duty is not payable on money received during a transitional period if either State duty was paid, or there is no State duty applicable to the receipt of the money. The Act further defines the terms "Commonwealth duty" and "State duty" in section 3(2), clarifying the scope of the exemption and the conditions under which it applies. The Act imposes certain obligations on the parties involved. For instance, the payment of State duty within the specified period is necessary for the exemption to apply. If the State duty is refunded after the stipulated period, the exemption ceases to be effective (section 4(2)). Additionally, the Act mandates that if any part of the States Receipts Duty Act (No. 1) 1970, the States Receipts Duty Act (No. 2) 1970, the States Receipts Duty Act (No. 3) 1970, and the States Receipts Duties (Administration) Act 1970 is found to be invalid, those Acts should be treated as if the invalid provisions had not been enacted (section 5). The Act does not explicitly outline offences or penalties for breaches within its text. However, it is important to note that failure to comply with the conditions set forth for exemption from duty might result in the payer being liable for the Commonwealth duty. Given the legislative context, any breaches could potentially lead to financial penalties or legal actions as prescribed by other relevant laws governing duties on the receipt of money.

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Area of Law
Taxation Law
Instrument
Act
Concepts
Definitions & Interpretation
Commencement Provisions
Exemptions & Exclusions

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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.