AUSTRALIAN CAPITAL TERRITORY STAMP DUTY REGULATIONS
Compilation Information
Australian Capital Territory Stamp Duty Regulations
Statutory Rules 1969 No. 156 as amended
made under the
Australian Capital Territory Taxation (Administration) Act 1969 and the Australian Capital Territory Stamp Duty Act 1969
This compilation was prepared on 11 January 2001
taking into account amendments up to Act No. 154 of 1986
Prepared by the Office of Legislative Drafting,
Attorney-General's Department, Canberra
AUSTRALIAN CAPITAL TERRITORY STAMP DUTY REGULATIONS
- REG 1
Citation [see Note 1]
These Regulations may be cited as the Australian Capital Territory Stamp Duty Regulations.
AUSTRALIAN CAPITAL TERRITORY STAMP DUTY REGULATIONS
- REG 2
Commencement
These Regulations shall be deemed to have come into operation on the first day of July, 1969.
AUSTRALIAN CAPITAL TERRITORY STAMP DUTY REGULATIONS
- REG 3
Exemptions from stamp duty
For the purposes of subsection (3) of section 6 of the Australian Capital Territory Stamp Duty Act 1969:
- (a)
- a class of instruments specified in the First Schedule to these Regulations is a prescribed class of instruments; and
- (b)
- an authority of the Commonwealth or of a Territory specified in the Second Schedule to these Regulations is a prescribed authority of the Commonwealth or of a Territory.
AUSTRALIAN CAPITAL TERRITORY STAMP DUTY REGULATIONS
The Schedules First Schedule Prescribed classes of instruments exempt from stamp duty
(regulation 3)
Item No.
| Classes of Exempt Instruments
|
1
| Bill of exchange or promissory note drawn or made by an authority of the Commonwealth or of a Territory specified in Part A of the Second Schedule to these Regulations or drawn or made by a banker specified in Part B of that Schedule for its own purposes
|
2
| Hire-purchase agreement under which the owner is an authority of the Commonwealth or of a Territory specified in the Second Schedule to these Regulations
|
3
| Conveyance (other than a Crown lease) to an authority of the Commonwealth or of a Territory specified in the Second Schedule to these Regulations
|
4
| Transfer of a marketable security to an authority of the Commonwealth or of a Territory specified in the Second Schedule to these Regulations
|
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Second Schedule Exempt Authorities
(regulation 3 )
Part A
Australian Atomic Energy Commission
Australian Broadcasting Commission
Australian Coastal Shipping Commission
Australian Institute of Aboriginal Studies
Australian National Airlines Commission
Australian Stevedoring Industry Authority
Australian Tourist Commission
Board of Trustees of the Australian War Memorial
Trustees of the Canberra Public Cementery
Commonwealth Banking Corporation
Commonwealth Bureau of Roads
Commonwealth Railways Commissioner
Commonwealth Scientific and Industrial Research Organization
Commonwealth Serum Laboratories Commission
Export Payments Insurance Corporation
Housing Loans Insurance Corporation
Joint Coal Board
The Minister of State of the Commonwealth of Australia administering the Aboriginal Enterprises (Assistance) Act
National Capital Development Commission
National Library of Australia
Overseas Telecommunications Commission (Australia)
Parliamentary Retiring Allowances Trust
Snowy Mountains Hydro-electric Authority
Part B
Commonwealth Development Bank of Australia
Commonwealth Savings Bank of Australia
Commonwealth Trading Bank of Australia
Reserve Bank of Australia
AUSTRALIAN CAPITAL TERRITORY STAMP DUTY REGULATIONS
- Note 1
Notes to the Australian Capital Territory Stamp Duty Regulations
Note 1
The Australian Capital Territory Stamp Duty Regulations (in force under the Australian Capital Territory Taxation (Administration) Act 1969 and the Australian Capital Territory Stamp Duty Act 1969) as shown in this compilation comprise Statutory Rules 1969 No. 156 amended as indicated in the Tables below.
The Australian Capital Territory Stamp Duty Regulations were amended by the Taxation Laws Amendment Act (No. 4) 1986. The amendments are incorporated in this compilation.
For application, saving or transitional provisions relating to those amendments see sections 5 and 6 of Act No. 154, 1986.
Table of Statutory Rules
Year and
number
| Date of notification
in Gazette
| Date of
commencement
| Application, saving or
transitional provisions
|
1969 No. 156
| 2 Oct 1969
| 1 July 1969
|
|
Table of Amendments
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted
|
Provision affected
| How affected
|
First Schedule
| am. Act No. 154, 1986
|