Skip to main
Help and resources
Register
for My Account
Sign in
to My Account
Search
Australian Government
Federal Register of Legislation
Site navigation
Constitution
Acts
Legislative instruments
Notifiable instruments
Gazettes
Administrative Arrangements
Prerogative instruments
Norfolk Island
Annual survey
We would appreciate it if you could complete our website
survey
, open until 28 November 2025.
1 Announcement
Home
Acts
Repealed
Text
Details
Authorises
Downloads
All versions
Interactions
Australian Capital Territory Taxation (Administration) Act 1969
No longer in force
Click for more info
Administered by
DOTARS
Latest version
View as made version
Order print copy
Save this title to My Account
Set up an alert
C2004C00418
02 October 2001
-
14 March 2007
Legislation text
View document
Select value
Act
Filter active
Table of contents
Enter text to search the table of contents
Collapse
Part I—Preliminary
1 Short title [see Note 1]
2 Commencement [see Note 1]
4 Interpretation
4A Application of the Criminal Code
Collapse
Part II—Administration
5 Administration of Act
5A Transfer of administration from Commonwealth Commissioner
6A Annual report
7 Secrecy
8 Duty stamps
Collapse
Part III—Liability to duty or tax
Collapse
Division 1—General
9 When duty or tax payable
11 Duty and tax denoted by stamps
12 Fraudulently removing etc. stamps
13 Refunds for spoilt etc. stamps
14 Cancellation of stamps
15 Matters subject to duty or tax
16 Money in foreign currency to be valued
17 Instrument on which no duty is payable
Collapse
Division 2—Cheques on authorized cheque forms
18 Authority to bankers to supply printed cheque forms
19 Conditions of authority
20 Revocation of authority
21 Review of revocation of authority
22 Unauthorised bankers not to issue authorised cheque forms
23 Offence to use unauthorised cheque forms denoting payment of tax
24 Returns by authorised bankers
25 Refund or remission of duty for unused or unusable cheque forms
26 Recovery of tax by banker
Collapse
Division 3—Other bills of exchange and promissory notes
27 How duty denoted
28 Drawer of bill or note to cause it to be duly stamped
29 Negotiating etc. unstamped bill or note
Collapse
Division 4—Hire-purchase Agreements included in Business Returns
30 Register of Hire-purchase Owners
31 Registration
32 Returns by registered hire-purchase owners
33 Registered owner not required to affix duty stamps
34 Owner may recover tax from hirer
Collapse
Division 5—Other hire-purchase agreements
35 Application
36 Duty to be paid by owner
37 How duty denoted
38 Owner may recover stamp duty from hirer
Collapse
Division 6—Insurance business
38A Interpretation
39 Insurer in the Territory to be registered
40 Register of Insurers
41 Registration
42 Returns in respect of insurance business
43 Refund or remission of tax for surrendered or cancelled insurance
44 Insurer may recover tax from person paying premiums
Collapse
Division 6A—Life insurance business
44A Interpretation
44B Insurer in the Territory to be registered
44C Register of life insurers
44D Registration
44E Returns in respect of life insurance business
44F Insurer may recover tax from person paying premiums
Collapse
Division 7—Conveyances
45 Persons liable to pay duty
46 How duty denoted
47 Instrument of conveyance to be stamped or lodged for assessment
48 Interpretation of term of lease
49 Increase in rent by instrument
50 Refund of duty where early determination of lease
50A Refund of duty where agreement not completed
50AA Refund or remission of duty where Crown lease surrendered
50B Refund of duty where land transferred by way of mortgage is re-transferred
Collapse
Division 8—Transfers of marketable securities included in brokers’ returns
51 Record of transfers
52 Broker’s statement on transfer
53 Return by brokers
54 Broker may recover tax
55 Certain transfers deemed to have been made through a broker
Collapse
Division 9—Transfers of marketable securities liable to duty
56 When transfers are to be duly stamped
57 Duty payable by transferee
58 How duty denoted
58AA Partition of marketable securities
Collapse
Division 9A—Transfers of marketable securities registered in registers outside the territory
58AB Liability to pay tax
58AC Returns by companies
58AD Credits in respect of non-Territory stamp duty paid in respect of transfers
58AE Company may recover tax from transferee
58AF Partition of marketable securities
Collapse
Division 10—Vehicle registration
58A Interpretation
58B Payment of tax
58C Registration of vehicles
58D Certificates of exemption from tax
58E Information to be supplied to Commissioner
58F Refund of tax incorrectly paid
Collapse
Division 11—Registration of transfers of marketable securities by companies and unit trusts
58G Registration of transfers of marketable securities
Collapse
Division 12—Loan securities
58H Interpretation
58J Persons liable to pay duty
58K When loan securities are to be duly stamped
58L How duty denoted
58M Duty where amount secured is increased, is not a definite sum etc.
58N Loan securities for repayment by periodical payments etc.
58P Collateral securities
58Q Subsequent mortgages
58R Duty on subscriptions under instruments which secure debentures
58S Debentures not liable to duty if mortgage duly stamped
58T Credits in respect of non-Territory stamp duty paid on loan securities
58U Stamping and lodgment of duplicate instruments etc.
Collapse
Part IV—Assessments
59 Assessment of returns
60 Lodging of instruments for assessment
61 Information for the purpose of making assessment
64 Incriminating information etc.
66 Assessment of duty on instruments
67 Retaining and impounding of instruments
68 Default assessments
69 Notice of default assessment
70 Penalty for failure to furnish return etc.
71 Amendment of assessments
72 Assessments in relation to deceased persons
73 Validity of assessments
Collapse
Part V—Reviews and appeals
73A Interpretation
74 Objections to assessments and decisions
75 Request for reference
76 Applications for extension of time
76A Consideration of applications for extension of time for lodging objections
76B Consideration of applications for extension of time for lodging requests for reference
76C Reference to Tribunal
76D Notice to refer
76E Procedure on review
76F Implementation of decisions
77 Pending appeal or reference not to affect assessment etc.
78 Adjustments of duty or tax after appeal
79 Evidence of assessments
Collapse
Part VI—Recovery of duty and tax
80 Recovery of duty or tax
80A Vehicle registration tax may be recovered by Registrar
81 Penalty for unpaid duty or tax
82 Recovery of additional penalty
83 Recovery of duty or tax from trustees of deceased persons
84 Collection of duty or tax from person indebted to person liable to duty or tax
85 Person in receipt etc. of money for non-resident
86 Evidence
Collapse
Part VIII—Miscellaneous
91 Extensions of time etc.
91A Refunds of duty or tax
92 Refunds and remissions of duty or tax
94 Service of documents
95 Judicial notice
96 Books, accounts etc.
97 Entry on land etc.
98 Appearances by Commissioner and Registrar
Collapse
99 Regulations
Notes to the STYLEREF ShortT \* MERGEFORMAT Australian Capital Territory Taxation (Administration) Act 1969