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Act No. 48 of 1969 as amended, taking into account amendments up to Act No. 126 of 1982
Registered 18 Nov 2009
Start Date 13 Dec 1982
End Date 31 Jul 1987
Date of repeal 15 Mar 2007
Repealed by Statute Law Revision Act 2007

AUSTRALIAN CAPITAL TERRITORY STAMP DUTY ACT 1969
- Reprinted as at 31 January 1984 (HISTACT CHAP 744 #DATE 31:01:1984)

*1* The Australian Capital Territory Stamp Duty Act 1969 as shown in this reprint comprises Act No. 48, 1969 amended as indicated in the Tables below.
(The citation "Australian Capital Territory Stamp Duty Act 1969" is provided for by the Amendments Incorporation Act 1905 and the Acts Citation Act 1976.)
Table of Acts
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Application,
saving
Number Date Date of or
transitional
Act and year of Assent commencement provisions
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Australian Capital
Territory Stamp
Duty Act 1969 48, 1969 14 June
1969 1 July 1969 (see
Gazette 1969, p.
3691)
Australian Capital
Territory Stamp
Duty Act 1972 68, 1972 31 Aug
1972 31 Aug 1972 -
Australian Capital
Territory Stamp
Duty Act (No. 2)
1972 94, 1972 18 Oct
1972 18 Oct 1972 S. 4
Statute Law
Revision Act 1973 216, 1973 19 Dec
1973 31 Dec 1973 Ss. 9 (1)
and 10
Australian Capital
Territory Stamp
Duty Amendment Act
1981 124, 1981 30 Sept
1981 19 Aug 1981 S. 5
Australian Capital
Territory Stamp
Duty Amendment Act
1982 126, 1982 13 Dec
1982 13 Dec 1982 S. 4
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Table of Amendments
ad. = added or inserted am. = amended rep. =
repealed rs. = repealed and substituted
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Provision affected How affected
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S. 4 . . . . . . . . am. No. 124, 1981
S. 5 . . . . . . . . rs. No. 124, 1981
Ss. 6, 7 . . . . . . am. No. 124, 1981
Heading to First
Schedule . . . . . . rep. No. 124, 1981
Heading to Schedule 1 ad. No. 124, 1981
First Schedule . . . am. No. 94, 1972; No. 124, 1981
Schedule 1 . . . . . am. No. 124, 1981
Heading to Second
Schedule . . . . . . rep. No. 124, 1981
Heading to Schedule 2 ad. No. 124, 1981
Second Schedule . . . am. No. 68, 1972; No. 216, 1973
Schedule 2 . . . . . am. No. 126, 1982
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AUSTRALIAN CAPITAL TERRITORY STAMP DUTY ACT 1969 - TABLE OF PROVISIONS

TABLE

TABLE OF PROVISIONS

Section

1. Short title

2. Commencement

3. Incorporation

4. Imposition of stamp duty

5. Amount of stamp duty

6. Exemptions from stamp duty

7. Adjustment of stamp duty

THE SCHEDULES

SCHEDULE 1

AMOUNT OF STAMP DUTY

SCHEDULE 2

EXEMPTIONS FROM STAMP DUTY

AUSTRALIAN CAPITAL TERRITORY STAMP DUTY ACT 1969 - LONG TITLE

SECT

An Act relating to the Imposition of Stamp Duty on certain Instruments having a connexion with the Australian Capital Territory

AUSTRALIAN CAPITAL TERRITORY STAMP DUTY ACT 1969 - SECT 1
Short title

SECT

1. This Act may be cited as the Australian Capital Territory Stamp Duty Act 1969.*1*

SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .

AUSTRALIAN CAPITAL TERRITORY STAMP DUTY ACT 1969 - SECT 2
Commencement

SECT

2. This Act shall come into operation on a date to be fixed by Proclamation.*1*

SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .

AUSTRALIAN CAPITAL TERRITORY STAMP DUTY ACT 1969 - SECT 3
Incorporation

SECT

3. The Australian Capital Territory Taxation (Administration) Act 1969
is incorporated and shall be read as one with this Act.

AUSTRALIAN CAPITAL TERRITORY STAMP DUTY ACT 1969 - SECT 4
Imposition of stamp duty

SECT

4. Subject to this Act, stamp duty is imposed on the instruments included in the classes of instruments specified in Schedule 1.

AUSTRALIAN CAPITAL TERRITORY STAMP DUTY ACT 1969 - SECT 5
Amount of stamp duty

SECT

5. The amount of stamp duty on an instrument included in a class of instruments specified in column 2 of Schedule 1 is the amount set out in, or calculated in the manner set out in, column 3 of that Schedule opposite to the reference to that class of instruments.

AUSTRALIAN CAPITAL TERRITORY STAMP DUTY ACT 1969 - SECT 6
Exemptions from stamp duty

SECT

6. (1) Stamp duty is not imposed on an instrument included in a class of instruments specified in Schedule 2.

(2) Stamp duty is not imposed on an instrument for which an exemption from stamp duty is provided by the Bankruptcy Act 1966-1968 or the Commonwealth Inscribed Stock Act 1911-1966.

(3) Stamp duty is not imposed on an instrument included in a prescribed class of instruments executed by an authority of the Commonwealth or of a Territory prescribed for the purposes of this sub-section.

(4) Stamp duty is not imposed on an instrument that is a counterpart or copy of another instrument that has been duly stamped.

(5) Stamp duty is not imposed on a cheque drawn before the date of commencement of this Act.

(6) Stamp duty is not imposed on a bill of exchange or promissory note (not being a cheque) by reason of its negotiation, presentment for payment or payment if it has already been duly stamped by reason of its drawing, making, presentment for payment or earlier negotiation.

(7) Stamp duty is not imposed on a bill of exchange or promissory note (not being a cheque) drawn or made before the date of commencement of this Act by reason of its negotiation, presentment for payment or payment on or after that date.

(8) Stamp duty is not imposed on an instrument (not being a bill of exchange or promissory note) executed before the commencement of this Act.

(9) Stamp duty is not imposed on a lease, or on an instrument of transfer of an estate in fee simple in land or of a lease, for which an agreement in writing has been executed before the commencement of this Act.

(10) For the purposes of this section-
(a) where a bill of exchange or promissory note is dated, the bill or note shall, unless the contrary is shown, be deemed to have been drawn or made on that date; and
(b) an instrument shall be deemed to have been executed on the date on which the last party to the instrument appears to have executed it.


AUSTRALIAN CAPITAL TERRITORY STAMP DUTY ACT 1969 - SECT 7
Adjustment of stamp duty

SECT

7. Where an amount of stamp duty payable on a hire-purchase agreement is an amount that is not a multiple of 5 cents, the amount of stamp duty payable is the nearest amount that is a multiple of 5 cents, except where the amount of stamp duty is equally near to 2 amounts that are multiples of 5 cents, in which case, the amount of stamp duty payable is the next lower amount that is a multiple of 5 cents.

AUSTRALIAN CAPITAL TERRITORY STAMP DUTY ACT 1969 - SCHEDULE 1

SCH

THE SCHEDULES
SCHEDULE 1
Section 5
AMOUNT OF STAMP DUTY
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Column 1 Column 2 Column 3
Item Class of Amount of
No. Instruments Stamp Duty
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1 Cheque drawn or made on a
banker at a branch of the
banker in the Territory 10 cents per instrument
2 Bill of exchange or
promissory note (not being a
cheque) drawn, made,
negotiated, presented for
payment, or paid, in the
Territory 10 cents per instrument
3 Hire-purchase agreement
entered into by the owner in
the Territory 11/4% of the purchase price under
the agreement
4 Transfer, or an agreement for
a transfer, of an estate in
fee simple in land situated
in the Territory (a) $1.25 for every $100, and for
any fractional part of $100, of
the part of the value of the
interest in the land transferred
or agreed to be transferred that
does not exceed $14,000;
(b) $1.50 for every $100, and for
any fractional part of $100, of
the part of the value of the
interest in the land transferred
or agreed to be transferred that
exceeds $14,000 but does not
exceed $30,000;
(c) $1.75 for every $100, and for
any fractional part of $100, of
the part of the value of the
interest in the land transferred
or agreed to be transferred that
exceeds $30,000 but does not
exceed $50,000;
(d) $2.00 for every $100, and for
any fractional part of $100, of
the part of the value of the
interest in the land transferred
or agreed to be transferred that
exceeds $50,000 but does not
exceed $100,000;
(e) $2.25 for every $100, and for
any fractional part of $100, of
the part of the value of the
interest in the land transferred
or agreed to be transferred that
exceeds $100,000 but does not
exceed $250,000; and
(f) $2.50 for every $100, and for
any fractional part of $100, of
the part of the value of the
interest in the land transferred
or agreed to be transferred that
exceeds $250,000
5 Transfer, or an agreement for
a transfer, of a Crown lease
for a term exceeding 5 years
of land situated in the
Territory (a) $1.25 for every $100, and for
any fractional part of $100, of
the part of the value of the
interest in the land transferred
or agreed to be transferred that
does not exceed $14,000;
(b) $1.50 for every $100, and for
any fractional part of $100, of
the part of the value of the
interest in the land transferred
or agreed to be transferred that
exceeds $14,000 but does not
exceed $30,000;
(c) $1.75 for every $100, and for
any fractional part of $100, of
the part of the value of the
interest in the land transferred
or agreed to be transferred that
exceeds $30,000 but does not
exceed $50,000;
(d) $2.00 for every $100, and for
any fractional part of $100, of
the part of the value of the
interest in the land transferred
or agreed to be transferred that
exceeds $50,000 but does not
exceed $100,000;
(e) $2.25 for every $100, and for
any fractional part of $100, of
the part of the value of the
interest in the land transferred
or agreed to be transferred that
exceeds $100,000 but does not
exceed $250,000; and
(f) $2.50 for every $100, and for
any fractional part of $100, of
the part of the value of the
interest in the land transferred
or agreed to be transferred that
exceeds $250,000
6 Lease of land situated in the
Territory 35 cents for every $100, and
for any fractional part of $100, of
the total amount or value of the
consideration by way of rent for
the term of the lease specified in
the lease plus-
(a) $1.25 for every $100, and for
any fractional part of $100, of
the part of the total amount or
value of any consideration (not
being rent) given or agreed to be
given in respect of the lease that
does not exceed $14,000;
(b) $1.50 for every $100, and for
any fractional part of $100, of
the part of the total amount or
value of any consideration (not
being rent) given or agreed to be
given in respect of the lease that
exceeds $14,000 but does not
exceed $30,000;
(c) $1.75 for every $100, and for
any fractional part of $100, of
the part of the total amount or
value of any consideration (not
being rent) given or agreed to be
given in respect of the lease that
exceeds $30,000 but does not
exceed $50,000;
(d) $2.00 for every $100, and for
any fractional part of $100, of
the part of the total amount or
value of any consideration (not
being rent) given or agreed to be
given in respect of the lease that
exceeds $50,000 but does not
exceed $100,000;
(e) $2.25 for every $100, and for
any fractional part of $100, of
the part of the total amount or
value of any consideration (not
being rent) given or agreed to be
given in respect of the lease that
exceeds $100,000 but does not
exceed $250,000; and
(f) $2.50 for every $100, and for
any fractional part of $100, of
the part of the total amount or
value of any consideration (not
being rent) given or agreed to be
given in respect of the lease that
exceeds $250,000
7 Transfer or assignment, or an
agreement for a transfer or
assignment, of a lease, other
than a Crown lease for a term
exceeding 5 years, of land
situated in the Territory (a) $1.25 for every $100, and for
any fractional part of $100, of
the part of the total amount or
value of any consideration given
or agreed to be given in respect
of the transfer or assignment that
does not exceed $14,000;
(b) $1.50 for every $100, and for
any fractional part of $100, of
the part of the total amount or
value of any consideration given
or agreed to be given in respect of
the transfer or assignment that
exceeds $14,000 but does not
exceed $30,000;
(c) $1.75 for every $100, and for
any fractional part of $100, of
the part of the total amount or
value of any consideration given
or agreed to be given in respect of
the transfer or assignment that
exceeds $30,000 but does not
exceed $50,000;
(d) $2.00 for every $100, and for
any fractional part of $100, of
the part of the total amount or
value of any consideration given
or agreed to be given in respect of
the transfer or assignment that
exceeds $50,000 but does not
exceed $100,000;
(e) $2.25 for every $100, and for
any fractional part of $100, of
the part of the total amount or
value of any consideration given
or agreed to be given in respect of
the transfer or assignment that
exceeds $100,000 but does not
exceed $250,000; and
(f) $2.50 for every $100, and for
any fractional part of $100, of
the part of the total amount or
value of any consideration given
or agreed to be given in respect of
the transfer or assignment that
exceeds $250,000
8 Transfer of a marketable
security that is registered
in a register kept by a
company in the Territory 15 cents for every $25, and for
any fractional part of $25, of the
unencumbered value of the
marketable security
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AUSTRALIAN CAPITAL TERRITORY STAMP DUTY ACT 1969 - SCHEDULE 2

SCH

SCHEDULE 2
Section 6
EXEMPTIONS FROM STAMP DUTY
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Item
No. Class of Exempt Instruments
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1 Cheque drawn on a form supplied or used by a banker in pursuance of
an authority granted under Division 2 or Part III of the Australian
Capital Territory Taxation (Administration) Act 1969
2 Bill of exchange or promissory note drawn or made by a Department of
State of the Commonwealth
3 Bill of exchange or promissory note drawn or made by the
Governor-General
4 Bill of exchange or promissory note drawn or made by or on behalf of
a public hospital, public benevolent institution, religious
institution or public educational institution
5 Bill of exchange or promissory note drawn or made by a person who is-
(a) a member of a diplomatic mission in Australia of the
government of another country that does not impose stamp duty or any
similar tax on bills of exchange and promissory notes or grants in
relation to Australia an exemption from any such stamp duty or
similar tax corresponding to this exemption; or
(b) a member of his family forming part of his household,
being a person who is not an Australian citizen and is not
ordinarily resident in Australia
6 Hire-purchase agreement under which the purchase price does not
exceed $100
7 Hire-purchase agreement under which the owner is a registered owner
8 Hire-purchase agreement under which the hirer is a public hospital,
public benevolent institution, religious institution or public
educational institution
9 Hire-purchase agreement under which the hirer is-
(a) a member of a diplomatic mission in Australia of the
government of another country that does not impose stamp duty or any
similar tax on hire-purchase agreements or grants in relation to
Australia an exemption from any such stamp duty or similar tax
corresponding to this exemption; or
(b) a member of his family forming part of his household,
being a person who is not an Australian citizen or is not ordinarily
resident in Australia.
10 Conveyance by or in the name of the Commonwealth
11 Conveyance granted to the Commonwealth
12 Conveyance by which an estate or interest in land is transmitted by
way of mortgage or security only or consequent on the death,
bankruptcy or insolvency of the holder of the estate or interest
13 Conveyance of land on a sale by the Director of War Service Homes in
pursuance of Part IV of the War Service Homes Act 1918-1968*2*
14 Conveyance to a person in pursuance of an order of a court under
section 86 of the Matrimonial Causes Act 1959-1966*3* or under section
22 of the Married Women's Property Act, 1901 of the State of New
South Wales in its application to the Territory
15 Conveyance to, or to trustees upon trust for, a public hospital,
public benevolent institution, religious institution or public
educational institution
16 Conveyance to the government of a country other than Australia
17 Conveyance to a member of a diplomatic mission in Australia of the
government of another country that does not impose stamp duty or any
similar tax on conveyances or grants in relation to Australia an
exemption from any such stamp duty or similar tax corresponding to
this exemption, being a person who is not an Australian citizen and is
not ordinarily resident in Australia, where the land is to be used as
premises for the purposes of the diplomatic mission or as the
residence of the member of the diplomatic mission
18 Transfer or assignment of a lease of, or transfer of an estate in fee
simple in, land, being a lease, or an estate in fee simple, as the
case may be, held on trust, where the transfer or assignment-
(a) is made in consequence of the appointment or retirement of a
trustee of the trust or other change in trustees of the trust, in
order to vest the lease, or the estate in fee simple, as the case may
be, in the trustees of the trust who are for the time being entitled
to hold it; and
(b) is not made in connection with a scheme to avoid or reduce
stamp duty
18A Transfer or assignment of a lease of, or transfer of an estate in fee
simple in, land, where the transfer or assignment-
(a) is from a trustee to a person who contributed the purchase
money for the conveyance of the land to the trustee; and
(b) is not made in connection with a scheme to avoid or reduce
stamp duty
18B Conveyance of land held on trust, where-
(a) the conveyance is made by the trustee to a beneficiary of the
trust otherwise than for valuable consideration, and does not
constitute a breach of trust;
(b) stamp duty on the conveyance of the land to the trustee has
been paid or was not payable; and
(c) the first-mentioned conveyance is not made in connection with
a scheme to avoid or reduce stamp duty
19 Transfer of a marketable security where the instrument of transfer
bears statements made in respect of the sale and of the purchase of
the marketable security to which the transfer relates under the
Australian Capital Territory Taxation (Administration) Act 1969 or
under a law of a State or another Territory relating to the
imposition of stamp duty on transfers of marketable securities to the
effect that stamp duty, if payable, has been or will be paid
20 Transfer of a marketable security issued by a municipal council or
other local governing body or by a public authority constituted under
a law of the Commonwealth or of a State or Territory
21 Transfer of a marketable security to, or to trustees upon trust for,
a public hospital, public benevolent institution, religious
institution or public educational institution
22 Transfer of a marketable security held on trust, where the transfer-
(a) is made in consequence of the appointment or retirement of a
trustee of the trust or other change in trustees of the trust, in
order to vest the marketable security in the trustees of the trust
who are for the time being entitled to hold it; and
(b) is not made in connection with a scheme to avoid or reduce
stamp duty
23 Transfer of a marketable security from an executor of a deceased
person's will or administrator of a deceased person's estate to
another executor of that will or administrator of that estate
24 Transfer of a marketable security to a beneficiary entitled to it
under a will or to a person entitled to it under an intestacy
25 Transfer of a marketable security from a trustee to a person who
contributed the purchase money for the transfer by which the trustee
acquired the marketable security, where-
(a) any stamp duty (whether under this or another Act or under a
law of a State or another Territory) on the transfer by which the
trustee acquired the marketable security has been paid;
(b) the instrument of transfer by which the trustee acquired the
marketable security bears statements made in respect of the sale and
of the purchase of the marketable security to which the transfer
relates under the Australian Capital Territory Taxation
(Administration) Act 1969 or under a law of a State or another
Territory relating to the imposition of stamp duty on transfers of
marketable securities to the effect that stamp duty, if payable, has
been or will be paid;
(c) stamp duty (whether under this or another Act or under a law
of a State or another Territory) on the transfer by which the trustee
acquired the marketable security was not payable; or
(d) the trustee so acquired the marketable security upon its first
issue, and the transfer is not made in connection with a scheme to
avoid or reduce stamp duty
26 Transfer of a marketable security to a trustee to be held solely as
trustee of the transferor without change in beneficial ownership, and
a transfer by way of re-transfer to the transferor, and the transfer
is not made in connection with a scheme to avoid or reduce stamp duty
27 Transfer of a marketable security made solely for the purpose of-
(a) qualifying the transferee as the director of a company to act
and vote, as directed, on behalf of another company; or
(b) re-transferring the marketable security from that director to
the other company,
being another company that-
(c) controls the appointment or removal of all or a majority of
the board of directors of that first-mentioned company;
(d) controls more than one-half of the voting power in that
first-mentioned company; or
(e) beneficially owns more than one-half of the paid-up capital of
that first-mentioned company
28 Transfer of a marketable security made solely for the purpose of
rectifying a clerical error in an instrument of transfer
29 Transfer of a marketable security made solely by way of security or
by way of re-transfer to a person from another person who held the
marketable security by way of security
30 Transfer of a marketable security by a broker to a person (not being
a broker) who had, for the purpose of enabling the broker to fulfil a
contract to sell marketable securities in the ordinary course of his
business as a broker, transferred a marketable security of the same
description to the broker in pursuance of an undertaking by the
broker, in consideration of that transfer to the broker, subsequently
to transfer a marketable security of the same description to that
person
31 Transfer of a marketable security to-
(a) a member of a diplomatic mission in Australia of the government
of another country that does not impose stamp duty or any similar tax
on transfers of marketable securities or grants in relation to
Australia an exemption from any such stamp duty or similar tax
corresponding to this exemption; or
(b) a member of his family forming part of his household,
being a person who is not an Australia citizen and is not ordinarily
resident in Australia
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*2* Schedule 2-Item 13-Now cited as the Defence Service Homes Act 1918.

*3* Schedule 2-Item 14-The Matrimonial Causes Act 1959 was repealed by the Family Law Act 1975 (No. 53, 1975).