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STAMP DUTIES ACT 1923 - NOTES

Legislative history

Notes

• This version is comprised of the following:

Part 1

1.7.2019

Part 2

26.11.2015

Part 3

1.1.2025

Part 4

1.7.2018

Part 4AA

26.11.2015

Part 4A

22.11.2018

Part 5

26.11.2015

Schedules 

1.1.2025

• Amendments of this version that are uncommenced are not incorporated into the text.

• Please note—References in the legislation to other legislation or instruments or to titles of bodies or offices are not automatically updated as part of the program for the revision and publication of legislation and therefore may be obsolete.

• Earlier versions of this Act (historical versions) are listed at the end of the legislative history.

• For further information relating to the Act and subordinate legislation made under the Act see the Index of South Australian Statutes or www.legislation.sa.gov.au.

Principal Act and amendments

New entries appear in bold.

Year

No

Title

Assent

Commencement

1923

1569

Stamp Duties Act 1923

21.11.1923

21.11.1923

1927

1822

Stamp Duties Act 1927

21.12.1927

24.12.1927 (Gazette 22.12.1927 p1609)

1928

1860

Stamp Duties Amendment Act 1928

17.10.1928

17.10.1928

1928

1877

Lottery and Gaming Act Amendment Act 1928

1.11.1928

1.11.1928

1935

2246

Statute Law Revision Act 1935

19.12.1935

19.12.1935

1936

2312

Stamp Duties Act Amendment Act 1936

19.11.1936

19.11.1936

1937

2359

Stamp Duties Act Amendment Act 1937

19.11.1937

19.11.1937

1938

2387

Stamp Duties Act Amendment Act 1938

25.8.1938

25.8.1938 except s 4(1)—16.1.1939: s 4

1941

48

Stamp Duties Act Amendment Act 1941

27.11.1941

27.11.1941

1942

22

Stamp Duties Act Amendment Act 1942

12.11.1942

12.11.1942

1944

30

Stamp Duties Act Amendment Act 1944

14.12.1944

14.12.1944

1945

32

Stamp Duties Act Amendment Act 1945 as amended by 41/1947

3.1.1946

3.1.1946 except s 3—3.9.1939: s 4(1)

1947

41

Stamp Duties Act Amendment Act 1947

11.12.1947

11.12.1947

1950

16

Stamp Duties Act Amendment Act 1950

2.11.1950

2.11.1950

1952

5

Stamp Duties Act Amendment Act 1952

2.10.1952

2.10.1952

1952

42

Statute Law Revision Act 1952

4.12.1952

4.12.1952

1952

55

Stamp Duties Act Amendment Act (No. 2) 1952

8.1.1953

8.1.1953 except ss 46—22.1.1953 (Gazette 22.1.1953 p72)

1953

30

Stamp Duties Act Amendment Act 1953

10.12.1953

10.12.1953

1954

29

Stamp Duties Act Amendment Act 1954

2.12.1954

2.12.1954

1956

8

Stamp Duties Act Amendment Act 1956

11.10.1956

11.10.1956 except s 6—10.9.1956: s 6(3)

1959

45

Stamp Duties Act Amendment Act 1959

17.12.1959

1.2.1960 (Gazette 7.1.1960 p1)

1960

7

Stamp Duties Act Amendment Act 1960

19.5.1960

1.2.1960: s 3(2)

1962

32

Banks Statutory Obligations Amendment Act 1962 as amended by 77/1973

1.11.1962

1.11.1962

1964

24

Statutes Amendment (Stamp Duties and Motor Vehicles) Act 1964

9.10.1964

9.10.1964: s 2(1) except ss 38, 9(b)—(l)—19.10.1964 (Gazette 15.10.1964 p1203)

1965

58

Stamp Duties Act Amendment Act 1965 as amended by 59/1966

23.12.1965

23.12.1965 except ss 5, 7, 8, 10—13, 15((a), (c)—(k), 17 &18— 14.2.1966: s 3

1966

46

Lottery and Gaming Act Amendment Act (No. 2) 1966

13.10.1966

8.12.1966: s 3A

1966

59

Stamp Duties Act Amendment Act 1966

10.11.1966

21.11.1966 (Gazette 19.11.1966 p1882) except s 9(1)—14.2.1966: s 9(2)

1967

14

Marketable Securities Transfer Act 1967

6.4.1967

1.7.1967 (Gazette 25.5.1967 p1657)

1967

48

Stamp Duties Act Amendment Act 1967

19.10.1967

19.10.1967

1968

26

Stamp Duties Act Amendment Act (No. 2) 1968

5.12.1968

1.1.1969 (Gazette 5.12.1968 p2429)

1968

32

Stamp Duties Act Amendment Act 1968 as amended by 42/1974

12.12.1968

1.2.1969 (Gazette 12.12.1968 p2558)

1968

56

Stamp Duties Act Amendment Act (No. 3) 1968

19.12.1968

1.2.1969 (Gazette 19.12.1968 p2670)

1970

42

Stamp Duties Act Amendment Act 1970

3.12.1970

3.12.1970

1971

71

Stamp Duties Act Amendment Act 1971 as amended by 103/1971

4.11.1971

1.12.1971 (Gazette 11.11.1971 p1928) except s 13(3)—1.1.1972 (Gazette 3.12.1971 p2298)

1971

80

Stamp Duties Act Amendment Act (No. 2) 1971

18.11.1971

1.1.1972 (Gazette 23.12.1971 p2627)

1971

103

Stamp Duties Act Amendment Act 1971 Amending Act 1971

3.11.1971

30.11.1971: s 1(1)

1973

77

Statute Law Revision Act 1973

6.12.1973

6.12.1973

1974

42

Statute Law Revision Act 1974

11.4.1974

11.4.1974

1974

90

Stamp Duties Act Amendment Act 1974

2.12.1974

16.12.1974 except s 7—2.1.1975 (Gazette 2.12.1974 p3555)

1975

63

Stamp Duties Act Amendment Act 1975

4.9.1975

18.9.1975 (Gazette 18.9.1975 p1574)

1975

76

Statutes Amendment (Gift Duty and Stamp Duties) Act 1975

16.10.1975

14.7.1975: s 2

1976

54

Statutes Amendment (Gift Duty and Stamp Duties) Act 1976

28.10.1976

14.7.1976: s 2

1976

101

Stamp Duties Act Amendment Act 1976

16.12.1976

16.12.1976 except s 2—16.6.1977 (Gazette 16.6.1977 p1708)

1976

104

Racing Act 1976

16.12.1976

Sch 2—1.1.1977 (Gazette 16.12.1976 p2252)

1977

28

Stamp Duties Act Amendment Act 1977

28.7.1977

28.7.1977

1978

27

Stamp Duties Act Amendment Act 1978

30.3.1978

30.3.1978: s 2 except ss 3—5 & 9—impliedly repealed by 10/2011, s 5—the provisions amended were subsequently deleted and except s 6—uncommenced

1978

89

Stamp Duties Act Amendment Act (No. 2) 1978

30.11.1978

18.1.1979 (Gazette 18.1.1979 p97)

1979

66

Stamp Duties Act Amendment Act 1979

15.11.1979

1.11.1979: s 2

1980

111

Stamp Duties Act Amendment Act 1980

18.12.1980

6.11.1980: s 2

1981

70

Stamp Duties Act Amendment Act 1981

30.10.1981

2.11.1981 (Gazette 30.10.1981 p1423)

1982

15

Stamp Duties Act Amendment Act 1982

11.3.1982

22.3.1982 (Gazette 18.3.1982 p857)

1982

30

Stamp Duties Act Amendment Act (No. 2) 1982

8.4.1982

24.12.1981: s 2 except s 4—19.8.1982 (Gazette 19.8.1982 p512)

1982

95

Stamp Duties Act Amendment Act (No. 3) 1982

23.12.1982

23.12.1982 (Gazette 23.12.1982 p1935)

1982

(139)

Gazette 8.7.1982 p95


8.7.1982

1983

65

Stamp Duties Act Amendment Act 1983

29.9.1983

1.1.1984 (Gazette 24.11.1983 p1515)

1983

89

Stamp Duties Act Amendment Act (No. 2) 1983

1.12.1983

1.1.1984: s 2

1984

50

Statute Law Revision Act 1984

24.5.1984

Sch 6—1.11.1984 (Gazette 1.11.1984 p1398)

1985

81

Stamp Duties Act Amendment Act 1985

22.8.1985

5.8.1985: s 2

1986

8

Stamp Duties Act Amendment Act 1986

13.3.1986

13.3.1986

1986

100

Stamp Duties Act Amendment Act (No. 2) 1986

11.12.1986

18.12.1986 except ss 16(a), (b), (c), (d) & 18(h), (i)—1.2.1987 (Gazette 18.12.1986 p1877)

1987

2

Statutes Amendment (Taxation) Act 1987

5.3.1987

5.3.1987

1988

21

Stamp Duties Act Amendment Act 1988

14.4.1988

7.12.1987 except s 3—14.6.1988: s 2

1989

8

Stamp Duties Act Amendment Act 1989

16.3.1989

1.2.1988: s 2

1989

52

Stamp Duties Act Amendment Act (No. 2) 1989

14.9.1989

21.9.1989 (Gazette 21.9.1989 p915) except ss 3 & 7—9.8.1989 and except ss 4 & 5—1.10.1989: s 2

1989

64

Stamp Duties Act Amendment Act (No. 3) 1989

29.10.1989

28.3.1990 (Gazette 15.3.1990 p729)

1990

4

Stamp Duties Act Amendment Act 1990

29.3.1990

29.3.1990

1990

33

Stamp Duties Act Amendment Act (No. 2) 1990

26.4.1990

26.4.1990

1990

36

Stamp Duties Act Amendment Act (No. 3) 1990

3.5.1990

24.5.1990 (Gazette 17.5.1990 p1359)

1990

47

Stamp Duties Act Amendment Act (No. 4) 1990

8.11.1990

1.7.1990 except s 5(2)—1.1.1991: s 2

1991

19

Stamp Duties (Concessional Duty and Exemptions) Amendment Act 1991

18.4.1991

18.4.1991

1991

54

Motor Vehicles (Historic Vehicles and Disabled Persons' Parking) Amendment Act 1991

28.11.1991

3.2.1992 (Gazette 23.1.1992 p200)

1991

74

Stamp Duties (Assessments and Forms) Amendment Act 1991

12.12.1991

12.12.1991 (Gazette 12.12.1991 p1746)

1992

42

Stamp Duties (Rates) Amendment Act 1992

31.8.1992

1.9.1992: s 2

1992

71

Statutes Amendment (Expiation of Offences) Act 1992

19.11.1992

1.3.1993 (Gazette 18.2.1993 p600)

1992

88

Stamp Duties (Penalties, Reassessments and Securities) Amendment Act 1992

10.12.1992

14.12.1992 (Gazette 10.12.1992 p1754)

1994

14

Stamp Duties (Securities Clearing House) Amendment Act 1994

12.5.1994

1.9.1994 (Gazette 18.8.1994 p490)

1994

31

Stamp Duties (Concessions) Amendment Act 1994

30.5.1994

30.5.1994 except ss 5, 6 & 10—1.6.1994: s 2

1994

59

Criminal Law Consolidation (Felonies and Misdemeanours) Amendment Act 1994

27.10.1994

1.1.1995 (Gazette 8.12.1994 p1942)

1994

76

Motor Vehicles (Conditional Registration) Amendment Act 1994

8.12.1994

2.3.1995 (Gazette 2.3.1995 p734)

1994

83

Stamp Duties (Miscellaneous) Amendment Act 1994

8.12.1994

8.12.1994

1995

49

Stamp Duties (Marketable Securities) Amendment Act 1995

13.7.1995

1.7.1995: s 2

1995

72

Stamp Duties (Miscellaneous) Amendment Act 1995

2.11.1995

23.11.1995 (Gazette 23.11.1995 p1412)

1995

77

Motor Vehicles (Heavy Vehicles Registration Charges) Amendment Act 1995

23.11.1995

1.7.1996 (Gazette 30.5.1996 p2637)

1995

83

Stamp Duties (Valuations—Objections and Appeals) Amendment Act 1995

30.11.1995

30.11.1995

1996

18

Stamp Duties (Miscellaneous) Amendment Act 1996

24.4.1996

24.4.1996 (Gazette 24.4.1996 p2068)

1996

30

Motor Vehicles (Miscellaneous No. 2) Amendment Act 1996

2.5.1996

s 43—1.7.1996 (Gazette 30.5.1996 p2637, erratum Gazette 6.6.1996 p2874)

1996

38

Statutes Amendment (Community Titles) Act 1996

9.5.1996

s 40—4.11.1996 (Gazette 31.10.1996 p1460)

1996

82

Statutes Amendment (Taxation Administration) Act 1996

5.12.1996

Pt 6 (ss 77—133)—1.7.1997 (Gazette 19.12.1996 p1924)

1997

20

Stamp Duties (Miscellaneous) Amendment Act 1997

27.3.1997

7.1.1997 except s 4—1.2.1997: s 2

1997

42

Stamp Duties (Rates of Duty) Amendment Act 1997

17.7.1997

17.7.1997

1997

82

Stamp Duties (Miscellaneous No. 2) Amendment Act 1997

24.12.1997

1.1.1998: s 2

1998

36

Stamp Duties (Miscellaneous) Amendment Act 1998

23.7.1998

1.6.1998 except ss 3(c) & 4(3)—27.7.1998 and except ss 3(b) & 4(2)—1.9.1998: s 2

1998

71

Stamp Duties (Share Buy-backs) Amendment Act 1998

3.12.1998

3.12.1998

1999

11

Stamp Duties (Miscellaneous) Amendment Act 1999

18.3.1999

18.3.1999

1999

40

Stamp Duties (Conveyance Rates) Amendment Act 1999

5.8.1999

5.8.1999

1999

41

Statutes Amendment (Financial Institutions) Act 1999

5.8.1999

Pt 4 (ss 1623)—1.12.1998: s 2

2000

11

Offshore Minerals Act 2000

4.5.2000

4.5.2002 (s 7(5) Acts Interpretation Act 1915)

2000

21

National Tax Reform (State Provisions) Act 2000

8.6.2000

8.6.2000

2000

80

Stamp Duties (Land Rich Entities and Redemption) Amendment Act 2000

14.12.2000

14.12.2000 (Gazette 14.12.2000 p3520)

2000

94

TAB (Disposal) Act 2000

21.12.2000

Sch 4 (cl 3)—14.12.2001 (Gazette 6.12.2001 p5267)

2001

23

Statutes Amendment (Corporations) Act 2001

14.6.2001

Pt 30 (ss 105—117)—15.7.2001 being the day on which the Corporations Act 2001 of the Commonwealth came into operation: Commonwealth of Australia Gazette No. S 285, 13.7.2001 (Gazette 21.6.2001 p2270)

2001

27

Statutes Amendment (Taxation Measures) Act 2001

26.7.2001

Pt 4 (ss 10—13)—26.7.2001 except s 14—1.1.2002: s 2

2001

58

Victims of Crime Act 2001

15.11.2001

Sch 2 (cl 6)—1.1.2003 (Gazette 19.12.2002 p4736)

2002

15

Stamp Duties (Rental Business and Conveyance Rates) Amendment Act 2002

5.9.2002

5.9.2002 except ss 5 & 6—1.1.2003: s 2

2002

34

Statutes Amendment (Corporations—Financial Services Reform) Act 2002

28.11.2002

Pt 11 (ss 26—46)—1.8.2003 (Gazette 10.7.2003 p2913)

2002

35

Statutes Amendment (Stamp Duties and Other Measures) Act 2002

28.11.2002

Pt 6 (ss 15—27)—28.11.2002: s 2(1)

2002

39

Stamp Duties (Gaming Machine Surcharge) Amendment Act 2002

28.11.2002

28.11.2002 (Gazette 28.11.2002 p4293)

2003

31

Stamp Duties (Rental and Mortgage Duty) Amendment Act 2003

24.7.2003

1.10.2003: s 2

2003

44

Statute Law Revision Act 2003

23.10.2003

Sch 1—24.11.2003 (Gazette 13.11.2003 p4048)

2004

21

Statutes Amendment (Budget 2004) Act 2004

1.7.2004

Pt 4 (ss 9—12)—1.7.2004: s 2(1)

2004

41

Stamp Duties (Miscellaneous) Amendment Act 2004

4.11.2004

s 10(8)—4.11.2004: s 2(2); remainder of Act—24.2.2005 (Gazette 24.2.2005 p534)

2005

28

Statutes Amendment (Budget 2005) Act 2005 as amended by 24/2009

30.6.2005

Pt 3 (ss 8—12)—at midnight on 30.6.2005; Pt 4 (ss 13—15)—1.7.2006; Pt 5 (ss 16 & 17)—1.7.2007; Pt 6 (ss 1820)—1.7.2008; Pt 7 (ss 21 & 22) was deleted by 24/2009 without coming into operation

2006

27

Stamp Duties (Land Rich Entities) Amendment Act 2006

23.11.2006

22.9.2006: s 2

2006

43

Statutes Amendment (Domestic Partners) Act 2006

14.12.2006

Pt 82 (ss 199—205)—1.6.2007 (Gazette 26.4.2007 p1352)

2006

44

Statutes Amendment (Justice Portfolio) Act 2006

14.12.2006

Pt 27 (s 59)—18.1.2007 (Gazette 18.1.2007 p234)

2008

23

Stamp Duties (Trusts) Amendment Act 2008

26.6.2008

26.6.2008

2008

34

Statutes Amendment (Budget 2008) Act 2008

31.7.2008

Pt 3 (s 5)—5.6.2008: s 2(2) & Sch 1—31.7.2008: s 2(4)

2008

38

Statutes Amendment and Repeal (Taxation Administration) Act 2008

23.10.2008

Pt 5 (ss 30—44)—1.1.2009 (Gazette 11.12.2008 p5475)

2009

24

Stamp Duties (Tax Reform) Amendment Act 2009

4.6.2009

4.6.2009 except s 13—1.7.2009: s 2

2009

58

Statutes Amendment (National Industrial Relations System) Act 2009

26.11.2009

Pt 14 (s 42)—1.1.2010 (Gazette 17.12.2009 p6351)

2009

84

Statutes Amendment (Public Sector Consequential Amendments) Act 2009

10.12.2009

Pt 145 (s 333)—1.2.2010 (Gazette 28.1.2010 p320)

2010

3

Credit (Transitional Arrangements) Act 2010

24.6.2010

Sch 1 (cl 6)—1.7.2010 (Gazette 1.7.2010 p3337)

2011

10

Stamp Duties (Insurance) Amendment Act 2011

14.4.2011

1.5.2011 (Gazette 21.4.2011 p1120)

2011

26

Statutes Amendment (Land Holding Entities and Tax Avoidance Schemes) Act 2011

21.7.2011

Pt 2 (ss 48)—1.7.2011: s 2

2011

27

Statutes Amendment (De Facto Relationships) Act 2011

21.7.2011

Pt 4 (s 6)—1.7.2010: s 2(2)

2011

48

Workers Rehabilitation and Compensation (Employer Payments) Amendment Act 2011

8.12.2011

Sch 2 (cl 4)—1.7.2012 (Gazette 29.3.2012 p1294)

2012

54

Statutes Amendment and Repeal (Budget 2012) Act 2012

6.12.2012

Pt 12 (s 35)—31.5.2012: s 2(3); s 36—1.7.2012: s 2(2)

2013

15

Motor Vehicle Accidents (Lifetime Support Scheme) Act 2013

23.5.2013

Sch 2 (cl 20)—1.7.2013 (Gazette 20.6.2013 p2629)

2013

40

Motor Vehicles (Periodic Payments) Amendment Act 2013

19.9.2013

Sch 1 (cl 1)—21.11.2013 (Gazette 21.11.2013 p4277)

2015

2

Stamp Duties (Off-the-plan Apartments) Amendment Act 2015

26.3.2015

28.10.2013: s 2

2015

41

Statutes Amendment and Repeal (Budget 2015) Act 2015

26.11.2015

Pt 7—1.7.2011 immediately after 26/2011; Pts 8 & 9—18.6.2015; Pt 10—26.11.2015; Pt 11—1.7.2016; Pt 12—1.7.2018: s 2

2016

29

Real Property (Electronic Conveyancing) Amendment Act 2016

16.6.2016

Sch 1 (cl 3)—4.7.2016 (Gazette 30.6.2016 p2761)

2016

57

Statutes Amendment (Budget 2016) Act 2016

8.12.2016

Pt 11 (s 94)—20.6.2016: s 2(4); ss 92, 93 & 96108—1.7.2016: s 2(5); ss 91 & 95—8.12.2016: s 2(1)

2017

7

Statutes Amendment and Repeal (Simplify) Act 2017

15.3.2017

Pt 35 (ss 126—140)—15.3.2017: s 2(1)

2017

55

Stamp Duties (Foreign Ownership Surcharge) Amendment Act 2017

12.12.2017

12.12.2017

2018

35

Statutes Amendment and Repeal (Budget Measures) Act 2018

22.11.2018

Pt 17 (ss 134 & 135)—1.1.2018: s 2(7); Pt 16 (ss 132 & 133)—22.11.2018: s 2(1); Pt 18 (ss 136 to 138)—1.7.2019 (Gazette 9.5.2019 p1251)

2019

46

Statutes Amendment (Legalisation of Same Sex Marriage Consequential Amendments) Act 2019

19.12.2019

Pt 18 (s 38)—1.5.2020 (Gazette 30.4.2020 p838)

2023

30

Succession Act 2023

25.10.2023

Sch 2 (cll 9 & 10)—1.1.2025 (Gazette 27.6.2024 p1894)

2023

42

Statutes Amendment (Budget Measures) Act 2023

7.12.2023

Pt 5 (ss 7 & 8)—15.6.2023: s 2(3)

Provisions amended since 3 February 1976

• Legislative history prior to 3 February 1976 appears in marginal notes and footnotes included in the consolidation of this Act contained in Volume 10 of The Public General Acts of South Australia 1837-1975 at page 369.

• Certain textual alterations were made to this Act by the Commissioner of Statute Revision when preparing the reprint of the Act that incorporated all amendments in force as at 1 November 1984. A Schedule of these alterations was laid before Parliament on 13 November 1984.

New entries appear in bold.

Entries that relate to provisions that have been deleted appear in italics.

Provision

How varied

Commencement

Long title

amended by 44/2003 s 3(1) (Sch 1)

24.11.2003

Pt 1



Pt 1 Div 1

heading inserted by 80/2000 s 3

14.12.2000

Pt 1 Div 2

heading inserted by 80/2000 s 4

14.12.2000

s 2

deleted in pursuance of the Acts Republication Act 1967

1.11.1984

s 3

deleted in pursuance of the Acts Republication Act 1967 as its function is now exhausted

1.11.1984

s 2



s 2(1)

s 4 redesignated as s 2 by 82/1996 s 77(2)

1.7.1997


s 2 redesignated as s 2(1) by 80/2000 s 5(g)

14.12.2000

adhesive stamp

inserted by 8/1986 s 2(a)

13.3.1986


deleted by 38/2008 s 30(1)

1.1.2009

approved form

inserted by 35/2002 s 15

28.11.2002

assessment

inserted by 82/1996 s 77(1)(a)

1.7.1997

Australian market licensee

inserted by 34/2002 s 26(a)

1.8.2003


deleted by 38/2008 s 30(2)

1.1.2009

authorised officer

inserted by 100/1986 s 3(a)

18.12.1986


deleted by 82/1996 s 77(1)(a)

1.7.1997

beneficial interest

inserted by 80/2000 s 5(a)

14.12.2000

business of primary production

inserted by 31/1994 s 3

30.5.1994

Commissioner

substituted by 82/1996 s 77(1)(b)

1.7.1997

CUFS

inserted by 18/1996 s 3(a)

24.4.1996


deleted by 38/2008 s 30(3)

1.1.2009

die

substituted by 8/1986 s 2(b)

13.3.1986

discretionary trust

inserted by 36/1990 s 3(a)

24.5.1990

domestic partner

inserted by 43/2006 s 199(1)

1.6.2007

duty

substituted by 88/1992 s 3(a)

14.12.1992


substituted by 82/1996 s 77(1)(c)

1.7.1997

financial product

inserted by 34/2002 s 26(b)

1.8.2003


(d) and (e) deleted by 38/2008 s 30(4)

1.1.2009

fixed interest security

inserted by 111/1980 s 3(a)

6.11.1980


deleted by 81/1985 s 3

5.8.1985

foreign person

inserted by 55/2017 s 3(1)

12.12.2017

foreign trust

inserted by 55/2017 s 3(1)

12.12.2017

GST

inserted by 21/2000 s 22(a)

8.6.2000

GST law

inserted by 21/2000 s 22(a)

8.6.2000

impressed stamp

inserted by 8/1986 s 2(c)

13.3.1986

intellectual property

inserted by 80/2000 s 5(b)

14.12.2000


deleted by 7/2017 s 126(1)

15.3.2017

interest

inserted by 80/2000 s 5(b)

14.12.2000

jurisdiction

inserted by 80/2000 s 5(b)

14.12.2000

marketable security

amended by 111/1980 s 3(b)

6.11.1980


amended by 50/1984 s 3(1) (Sch 6)

1.11.1984


amended by 88/1992 s 3(b)

14.12.1992


amended by 18/1996 s 3(b)

24.4.1996


amended by 23/2001 s 105(a)

15.7.2001


deleted by 34/2002 s 26(c)

1.8.2003

money

substituted by 50/1984 s 3(1) (Sch 6)

1.11.1984

potential beneficial interest

inserted by 80/2000 s 5(c)

14.12.2000

property

inserted by 80/2000 s 5(c)

14.12.2000


(a) deleted by 7/2017 s 126(2)

15.3.2017

quoted

inserted by 26/2011 s 4

1.7.2011

recognised financial market

inserted by 34/2002 s 26(d)

1.8.2003


amended by 7/2017 s 126(3)

15.3.2017

recognised stock exchange

inserted by 80/2000 s 5(c)

14.12.2000


deleted by 34/2002 s 26(d)

1.8.2003

records

inserted by 100/1986 s 3(b)

18.12.1986

rent

inserted by 21/2000 s 22(b)

8.6.2000

right in respect of a marketable security

deleted by 34/2002 s 26(e)

1.8.2003

right in respect of a financial product

inserted by 34/2002 s 26(e)

1.8.2003

sale

inserted by 80/2000 s 5(d)

14.12.2000

savings bank

substituted by 50/1984 s 3(1) (Sch 6)

1.11.1984


deleted by 41/1999 s 16

1.12.1998

spouse

inserted by 80/2000 s 5(d)

14.12.2000


substituted by 43/2006 s 199(2)

1.6.2007

stamp

substituted by 8/1986 s 2(d)

13.3.1986


amended by 38/2008 s 30(5)

1.1.2009

stamp duty certificate

inserted by 35/2018 s 136(1)

1.7.2019

stamp duty identification number

inserted by 29/2016 Sch 1 cl 3(1)

4.7.2016

stamped

substituted by 8/1986 s 2(d)

13.3.1986


amended by 38/2008 s 30(6)

1.1.2009

State

inserted by 80/2000 s 5(f)

14.12.2000

stock

amended by 50/1984 s 3(1) (Sch 6)

1.11.1984


amended by 23/2001 s 105(b)

15.7.2001

transfer

inserted by 80/2000 s 5(e)

14.12.2000

unit

inserted by 36/1990 s 3(b)

24.5.1990

unit trust scheme

inserted by 36/1990 s 3(b)

24.5.1990

wholly foreign owned corporation

inserted by 55/2017 s 3(2)

12.12.2017

wholly foreign owned trust

inserted by 55/2017 s 3(2)

12.12.2017

s 2(2) and (3)

inserted by 80/2000 s 5(g)

14.12.2000

s 2(4)—(11)

inserted by 41/2015 s 25

18.6.2015

s 2(12)

inserted by 29/2016 Sch 1 cl 3(2)

4.7.2016

s 2(13)

inserted by 29/2016 Sch 1 cl 3(2)

4.7.2016


substituted by 35/2018 s 136(2)

1.7.2019

s 2(13a)

inserted by 35/2018 s 136(2)

1.7.2019

s 2(14) and (15)

inserted by 55/2017 s 3(3)

12.12.2017

s 3

inserted by 82/1996 s 78

1.7.1997

Pt 1 Div 3

inserted by 80/2000 s 6

14.12.2000

s 3C before deletion by 7/2017



s 3C(4)

amended by 23/2001 s 106

15.7.2001

s 3C

deleted by 7/2017 s 127

15.3.2017

Pt 1 Div 4

inserted by 35/2018 s 137

1.7.2019

Pt 2

heading inserted by 82/1996 s 78

1.7.1997

s 4

inserted by 82/1996 s 78

1.7.1997

s 5

amended by 50/1984 s 3(1) (Sch 6)

1.11.1984


deleted by 82/1996 s 78

1.7.1997

s 5A

inserted by 111/1980 s 4

6.11.1980


deleted by 82/1996 s 78

1.7.1997

s 5AB

inserted by 81/1985 s 4

5.8.1985


substituted by 52/1989 s 3

9.8.1989


deleted by 82/1996 s 78

1.7.1997

s 5

s 5B inserted by 111/1980 s 4

6.11.1980


s 5B amended by 50/1984 s 3(1) (Sch 6)

1.11.1984


s 5B redesignated as s 5 by 82/1996 s 79

1.7.1997


deleted by 80/2000 s 7

14.12.2000

s 6

amended by 50/1984 s 3(1) (Sch 6)

1.11.1984


substituted by 100/1986 s 4

18.12.1986


substituted by 82/1996 s 80

1.7.1997

s 6(2)

deleted by 38/2008 s 31

1.1.2009

s 6AA

inserted by 100/1986 s 4

18.12.1986


deleted by 82/1996 s 80

1.7.1997

s 6A

inserted by 8/1986 s 3

13.3.1986


amended by 2/1987 s 6(a)

5.3.1987


deleted by 82/1996 s 80

1.7.1997

s 6B

inserted by 2/1987 s 6(b)

5.3.1987


deleted by 82/1996 s 80

1.7.1997

s 7



s 7(3)

substituted by 82/1997 s 3

1.1.1998


amended by 41/1999 s 17

1.12.1998


deleted by 24/2009 s 4

4.6.2009

s 7(4)

amended by 50/1984 s 3(1) (Sch 6)

1.11.1984


deleted by 82/1997 s 3

1.1.1998

heading preceding s 9

deleted by 82/1996 s 81

1.7.1997

s 9

deleted by 82/1996 s 81

1.7.1997

s 10

amended by 88/1992 s 4

14.12.1992


deleted by 82/1996 s 81

1.7.1997

s 11



s 11(3)

deleted by 38/2008 s 32

1.1.2009

s 12 before deletion by 38/2008



s 12(3)

substituted by 88/1992 s 5

14.12.1992

s 12

deleted by 38/2008 s 33

1.1.2009

s 14



s 14(1)

s 14 redesignated as s 14(1) by 41/2015 s 26(2)

18.6.2015


(b) deleted by 41/2015 s 26(1)

18.6.2015

s 14(2) and (3)

inserted by 41/2015 s 26(2)

18.6.2015

s 15

deleted by 82/1996 s 82

1.7.1997

s 15A

substituted by 21/2000 s 23

8.6.2000

s 16

amended by 24/2009 s 5

4.6.2009

s 17

deleted by 111/1980 s 5

6.11.1980


inserted by 4/1990 s 2

29.3.1990

s 19

amended by 50/1984 s 3(1) (Sch 6)

1.11.1984


substituted by 88/1992 s 6

14.12.1992


deleted by 82/1996 s 83

1.7.1997

s 19A

inserted by 111/1980 s 6

6.11.1980

s 19A(1)

amended by 88/1992 s 7

14.12.1992


amended by 82/1996 s 84

1.7.1997

s 20



s 20(1)

substituted by 111/1980 s 7(a)

6.11.1980


substituted by 82/1996 s 85(a)

1.7.1997

s 20(1aa)

inserted by 88/1992 s 8(a)

14.12.1992


deleted by 82/1996 s 85(a)

1.7.1997

s 20(1a)

inserted by 111/1980 s 7(a)

6.11.1980


amended by 88/1992 s 8(b), (c)

14.12.1992


deleted by 82/1996 s 85(a)

1.7.1997

s 20(2)

amended by 111/1980 s 7(b)

6.11.1980


amended by 88/1992 s 8(d)

14.12.1992


substituted by 82/1996 s 85(a)

1.7.1997

s 20(3)

substituted by 88/1992 s 8(e)

14.12.1992


substituted by 82/1996 s 85(a)

1.7.1997

s 20(4)

inserted by 21/1988 s 3

14.6.1988


amended by 88/1992 s 8(f)

14.12.1992


amended by 82/1996 s 85(b)

1.7.1997

s 20(5)

inserted by 21/1988 s 3

14.6.1988


substituted by 38/2008 s 34

1.1.2009

s 20(6) and (7)

inserted by 21/1988 s 3

14.6.1988

s 20(8)

inserted by 21/1988 s 3

14.6.1988


deleted by 82/1996 s 85(c)

1.7.1997

s 21

s 21(1) redesignated as s 21 in pursuance of the Acts Republication Act 1967

1.11.1984

s 21(2)—(4)

deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984

s 22

amended by 50/1984 s 3(1) (Sch 6)

1.11.1984

s 23



s 23(1)

substituted by 100/1986 s 5(a)

18.12.1986


substituted by 82/1996 s 86(a)

1.7.1997

s 23(1a) and (1b)

inserted by 100/1986 s 5(a)

18.12.1986


deleted by 82/1996 s 86(a)

1.7.1997

s 23(2)

amended by 100/1986 s 5(b)

18.12.1986


substituted by 82/1996 s 86(a)

1.7.1997

s 23(3)

amended by 100/1986 s 5(c)

18.12.1986


substituted by 82/1996 s 86(a)

1.7.1997

s 23(4)

amended by 82/1996 s 86(b)

1.7.1997

s 23(5)

substituted by 88/1992 s 9

14.12.1992

s 23A

inserted by 88/1992 s 10

14.12.1992


deleted by 82/1996 s 87

1.7.1997

s 24

amended by 21/1988 s 4

7.12.1987


amended by 88/1992 s 11

14.12.1992


amended by 83/1995 s 2

30.11.1995


deleted by 82/1996 s 87

1.7.1997

s 25

amended by 50/1984 s 3(1) (Sch 6)

1.11.1984


deleted by 100/1986 s 6

18.12.1986

s 26

amended by 50/1984 s 3(1) (Sch 6)

1.11.1984


deleted by 82/1996 s 87

1.7.1997

s 27A

substituted by 100/1986 s 7

18.12.1986


deleted by 82/1996 s 88

1.7.1997

s 27B

substituted by 100/1986 s 7

18.12.1986


amended by 14/1994 s 3

1.9.1994


deleted by 82/1996 s 88

1.7.1997

s 27C

amended by 50/1984 s 3(1) (Sch 6)

1.11.1984


substituted by 100/1986 s 7

18.12.1986


deleted by 82/1996 s 88

1.7.1997

s 27D

substituted by 100/1986 s 7

18.12.1986


amended by 88/1992 s 12

14.12.1992


deleted by 82/1996 s 88

1.7.1997

s 27E

deleted by 82/1996 s 88

1.7.1997

Pt 3



s 28 and heading

deleted by 81/1985 s 5

5.8.1985

Pt 3 Div 1

heading preceding s 29 deleted and Div 1 heading inserted by 44/2003 s 3(1) (Sch 1)

24.11.2003

s 29

deleted by 38/2008 s 35

1.1.2009

s 31



s 31(1)

amended by 34/2002 s 27

1.8.2003


amended by 41/2015 s 27(1)

18.6.2015


(b) deleted by 7/2017 s 128(1)

15.3.2017


amended by 7/2017 s 128(2)

15.3.2017

s 31(1a)—(1c)

inserted by 41/2015 s 27(2)

18.6.2015

s 31(2)

amended by 50/1984 s 3(1) (Sch 6)

1.11.1984


substituted by 41/2015 s 27(2)

18.6.2015

s 31(3) and (4)

amended by 50/1984 s 3(1) (Sch 6)

1.11.1984

s 31A

amended by 31/1994 s 4

30.5.1994


deleted by 41/2015 s 28

18.6.2015

Pt 3 Div 2 before deletion by 7/2017

may be repealed by proclamation: s 31N



heading preceding s 31B amended by 50/1984 s 3(1) (Sch 6)

1.11.1984


heading preceding s 31B deleted and Div 2 heading inserted by 44/2003 s 3(1) (Sch 1)

24.11.2003

s 31B

s 31B(1) amended by 50/1984 s 3(1) (Sch 6)

1.11.1984


s 31B(1) redesignated as s 31B in pursuance of the Acts Republication Act 1967

1.11.1984


amended by 44/2003 s 3(1) (Sch 1)

24.11.2003

bailee

inserted by 88/1992 s 13(a)

14.12.1992

bailment plant

inserted by 88/1992 s 13(a)

14.12.1992

bailor

inserted by 88/1992 s 13(a)

14.12.1992

bank

deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984

contractual bailment

inserted by 88/1992 s 13(a)

14.12.1992


substituted by 15/2002 s 3(a)

5.9.2002

corresponding law

inserted by 31/1994 s 5

1.6.1994


amended by 44/2003 s 3(1) (Sch 1)

24.11.2003

dutiable rental business

inserted by 31/2003 s 4(1)

1.10.2003


amended by 28/2005 s 18

1.7.2008

equipment financing arrangement

inserted by 31/2003 s 4(1)

1.10.2003

credit arrangement

deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984

credit business

deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984

discount transaction

deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984

dutiable rental business

amended by 24/2009 s 6

4.6.2009

goods

amended by 88/1992 s 13(b)

14.12.1992

guarantee

deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984

guarantor

deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984

hire-purchase agreement

inserted by 15/2002 s 3(b)

5.9.2002

interest

deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984

loan

amended by 101/1976 s 2(1)(a)

16.6.1977


deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984

prescribed rate

substituted by 95/1982 s 3(a)

23.12.1982


deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984

principal

deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984

rate of interest

deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984

registered credit union

substituted by 101/1976 s 2(1)(b)

16.6.1977


deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984

registered person

deleted by 31/2003 s 4(2)

1.10.2003

registered

inserted by 31/2003 s 4(2)

1.10.2003

related corporation

amended by 50/1984 s 3(1) (Sch 6)

1.11.1984


amended by 88/1992 s 13(c)

14.12.1992


substituted by 23/2001 s 107

15.7.2001

rental business

substituted by 88/1992 s 13(d)

14.12.1992

s 31B(1a)

substituted by 95/1982 s 3(b)

23.12.1982


deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984

s 31B(2)—(10)

deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984

s 31C

substituted by 89/1983 s 3

1.1.1984


deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984


inserted by 15/2002 s 4

5.9.2002


substituted by 31/2003 s 5

1.10.2003

s 31D

amended by 89/1983 s 4

1.1.1984


amended by 71/1992 s 3(1) (Sch)

1.3.1993


amended by 88/1992 s 14

14.12.1992


amended by 82/1996 s 89

1.7.1997


substituted by 31/2003 s 5

1.10.2003

s 31E



s 31E(1)

amended by 35/2002 s 16(a)

28.11.2002

s 31E(2)

substituted by 89/1983 s 5

1.1.1984


amended by 35/2002 s 16(b)

28.11.2002

s 31F

amended by 101/1976 s 3

16.12.1976


amended by 89/1983 s 6

1.1.1984


amended by 50/1984 s 3(1) (Sch 6)

1.11.1984


amended by 81/1985 s 6

5.8.1985


amended by 100/1986 s 8

18.12.1986


amended by 52/1989 s 4

1.10.1989


amended by 74/1991 s 3

12.12.1991


amended by 88/1992 s 15

14.12.1992


amended by 82/1996 s 90

1.7.1997


amended by 21/2000 s 24

8.6.2000


amended by 15/2002 s 5

1.1.2003


amended by 35/2002 s 17

28.11.2002


substituted by 31/2003 s 6

1.10.2003

s 31F(1)

amended by 28/2005 s 16(1), (2)

1.7.2007


amended by 28/2005 s 19(1), (2)

1.7.2008

s 31G

amended by 50/1984 s 3(1) (Sch 6)

1.11.1984


amended by 74/1991 s 4

12.12.1991


deleted by 88/1992 s 16

14.12.1992

s 31H

amended by 82/1996 s 91

1.7.1997

s 31I



s 31I(1)

amended by 50/1984 s 3(1) (Sch 6)

1.11.1984


(d) and (e) deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984


(f) deleted by 81/1985 s 7(a)

5.8.1985


amended by 74/1991 s 5

12.12.1991


amended by 31/1994 s 6(a)

1.6.1994


amended by 83/1994 s 12 (Sch)

8.12.1994


amended by 82/1996 s 92(a)—(c)

1.7.1997


amended by 15/2002 s 6(a)

1.1.2003


amended by 31/2003 s 7(1)

1.10.2003


(h) deleted by 31/2003 s 7(2)

1.10.2003

s 31I(1a)

inserted by 31/1994 s 6(b)

1.6.1994


amended by 31/2003 s 7(3)

1.10.2003


amended by 44/2003 s 3(1) (Sch 1)

24.11.2003

s 31I(1b)

inserted by 31/1994 s 6(b)

1.6.1994


(a) deleted by 31/2003 s 6(4)

1.10.2003


amended by 44/2003 s 3(1) (Sch 1)

24.11.2003

s 31I(1c)

s 31I(1a) inserted by 81/1985 s 7(b)

5.8.1985


s 31I(1a) amended by 52/1989 s 5

1.10.1989


s 31I(1a) redesignated as s 31I(1c) by 31/1994 s 6(b)

1.6.1994


amended by 82/1996 s 92(d)

1.7.1997


amended by 15/2002 s 6(b)

1.1.2003


amended by 31/2003 s 7(5)

1.10.2003

s 31I(2)

deleted by 82/1996 s 92(e)

1.7.1997

s 31J

amended by 71/1992 s 3(1) (Sch)

1.3.1993


deleted by 82/1996 s 93

1.7.1997

s 31K



s 31K(3)

amended by 82/1996 s 94

1.7.1997

s 31L

deleted by 70/1981 s 3

2.11.1981


inserted by 15/1982 s 3

22.3.1982

s 31L(1)

amended by 50/1984 s 3(1) (Sch 6)

1.11.1984


amended by 100/1986 s 9(1)(a)

18.12.1986


amended by 71/1992 s 3(1) (Sch)

1.3.1993


amended by 82/1996 s 95

1.7.1997

s 31L(3)

deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984


inserted by 100/1986 s 9(1)(b)

18.12.1986

s 31L(4) and (5)

deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984

heading preceding s 31M

deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984

s 31M

deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984


inserted by 100/1986 s 10

18.12.1986


substituted by 74/1991 s 6

12.12.1991


amended by 88/1992 s 17

14.12.1992


deleted by 82/1996 s 96

1.7.1997


inserted by 31/2003 s 8

1.10.2003

s 31MA

inserted by 89/1983 s 7

1.1.1984


deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984

s 31N

amended by 89/1983 s 8

1.1.1984


amended by 50/1984 s 3(1) (Sch 6)

1.11.1984


amended by 100/1986 s 10

18.12.1986


amended by 74/1991 s 7

12.12.1991


amended by 88/1992 s 18

14.12.1992


amended by 82/1996 s 97

1.7.1997


deleted by 31/2003 s 9

1.10.2003

s 31N

inserted by 24/2009 s 7

4.6.2009

s 31O

deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984

s 31P

deleted by 70/1981 s 4

2.11.1981


inserted by 15/1982 s 4

22.3.1982


deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984

ss 31Q—31T

deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984

Pt 3 Div 2

deleted by 7/2017 s 129

15.3.2017

Pt 3 Div 3 before substitution by 10/2011

heading preceding s 32 deleted and Div 3 heading inserted by 44/2003 s 3(1) (Sch 1)

24.11.2003

s 32

redesignated as s 32(1) by 27/1978 s 3(b)

uncommenced—not incorporated

assurance or insurance business

amended by 27/1978 s 3(a)

uncommenced—not incorporated


amended by 50/1984 s 3(1) (Sch 6)

1.11.1984

general insurance business

inserted by 47/1990 s 3

1.7.1990

life insurance policy

inserted by 47/1990 s 3

1.7.1990

policy

amended by 50/1984 s 3(1) (Sch 6)

1.11.1984

premium

inserted by 74/1991 s 8

12.12.1991


substituted by 21/2000 s 25

8.6.2000

s 32(2)

inserted by 27/1978 s 3(b)

uncommenced—not incorporated

s 33 before substitution by 47/1990



s 33(1)

amended by 27/1978 s 4

uncommenced—not incorporated

s 33

substituted by 47/1990 s 4

1.7.1990

s 34

amended by 50/1984 s 3(1) (Sch 6)

1.11.1984


substituted by 47/1990 s 4

1.7.1990

s 34



s 34(3)

amended by 82/1996 s 98(a)

1.7.1997

s 34(4)

deleted by 82/1996 s 98(b)

1.7.1997

s 34A

deleted by 47/1990 s 4

1.7.1990

s 35

amended by 111/1980 s 8

6.11.1980


amended by 50/1984 s 3(1) (Sch 6)

1.11.1984


substituted by 47/1990 s 4

1.7.1990

s 35(1)

amended by 82/1996 s 99

1.7.1997

s 36

substituted by 50/1984 s 3(1) (Sch 6)

1.11.1984


substituted by 47/1990 s 4

1.7.1990

s 36(4)

deleted by 82/1996 s 100

1.7.1997

s 36A

inserted by 82/1996 s 101

1.7.1997

s 37

deleted by 100/1986 s 11

18.12.1986


inserted by 47/1990 s 4

1.7.1990


amended by 82/1996 s 102

1.7.1997

s 38

amended by 50/1984 s 3(1) (Sch 6)

1.11.1984


deleted by 100/1986 s 11

18.12.1986


inserted by 47/1990 s 4

1.7.1990

s 39

substituted by 47/1990 s 4

1.7.1990


deleted by 82/1996 s 103

1.1.1997

s 40

inserted by 47/1990 s 4

1.7.1990


deleted by 82/1996 s 103

1.7.1997

s 41

substituted by 47/1990 s 4

1.7.1990


amended by 74/1991 s 9

12.12.1991


amended by 88/1992 s 19

14.12.1992


deleted by 82/1996 s 103

1.7.1997

s 42

substituted by 47/1990 s 4

1.7.1990


deleted by 82/1996 s 103

1.7.1997

s 42AA



s 42AA(1)

amended by 35/2002 s 18

28.11.2002

s 42AA(4)

substituted by 88/1992 s 20

14.12.1992


substituted by 82/1996 s 104

1.7.1997

s 42AA(4a) and (4b)

inserted by 88/1992 s 20

14.12.1992


deleted by 82/1996 s 104

1.7.1997

s 42AA(5)

deleted by 27/1978 s 5

uncommenced—not incorporated

s 42AB

inserted by 8/1986 s 4

13.3.1986

s 42AB(3)

amended by 82/1996 s 105

1.7.1997

Pt 3 Div 3

substituted by 10/2011 s 4

1.5.2011

s 32



s 32(1)



multi-peril crop insurance

inserted by 35/2018 s 134

1.1.2018

s 36

amended by 35/2018 s 135

1.1.2018

s 39



s 39(4)

amended by 48/2011 Sch 2 cl 4

1.7.2012

Pt 3 Div 4

heading preceding s 42A deleted and Div 4 heading inserted by 44/2003 s 3(1) (Sch 1)

24.11.2003

s 42A



s 42A(1)

s 42A redesignated as s 42A(1) by 41/2004 s 4

24.2.2005

applicant

substituted by 100/1986 s 12(a)

18.12.1986

commercial motor vehicle

inserted by 64/1989 s 3(a)

28.3.1990

dealer

substituted by 100/1986 s 12(b)

18.12.1986

list price

inserted by 100/1986 s 12(b)

18.12.1986


substituted by 21/2000 s 26(a)

8.6.2000

market value

inserted by 100/1986 s 12(b)

18.12.1986


substituted by 21/2000 s 26(b)

8.6.2000

new motor vehicle

inserted by 100/1986 s 12(c)

18.12.1986

optional equipment

inserted by 100/1986 s 12(c)

18.12.1986

primary producer

inserted by 64/1989 s 3(b)

28.3.1990

second-hand motor vehicle

inserted by 100/1986 s 12(d)

18.12.1986

s 42A(2)

inserted by 41/2004 s 4

24.2.2005

heading preceding s 42AB

inserted by 27/1978 s 6

uncommenced—not incorporated

s 42AB

inserted by 27/1978 s 6

uncommenced—not incorporated

s 42B



s 42B(1)

substituted by 100/1986 s 13(a)

18.12.1986


amended by 21/2000 s 27

8.6.2000

s 42B(1aa)

inserted by 100/1986 s 13(a)

18.12.1986


deleted by 41/2004 s 5(2)

24.2.2005

s 42B(1a)—see s 42B(1d)



s 42B(1a)

inserted by 41/2004 s 5(2)

24.2.2005

s 42B(1b)

inserted by 28/1977 s 2(b)

28.7.1977


substituted by 33/1990 s 2(a)

26.4.1990


deleted by 83/1994 s 2(b)

8.12.1994

s 42B(1b)

inserted by 41/2004 s 5(2)

24.2.2005

s 42B(1c)

inserted by 33/1990 s 2(a)

26.4.1990


deleted by 83/1994 s 2(b)

8.12.1994

s 42B(1c)

inserted by 41/2004 s 5(2)

24.2.2005

s 42B(1d)

s 42B(1a) amended by 28/1977 s 2(a)

28.7.1977


s 42B(1a) amended by 83/1994 s 2(a)

8.12.1994


s 42B(1a) redesignated as s 42B(1d) by 41/2004 s 5(1)

24.2.2005

s 42B(2)

amended by 28/1977 s 2(c)

28.7.1977


amended by 83/1994 s 2(c)

8.12.1994


amended by 41/2004 s 5(3)

24.2.2005

s 42B(2a)

amended by 41/2004 s 5(4)

24.2.2005

s 42B(2b)

inserted by 41/2004 s 5(5)

24.2.2005

s 42B(3a)

deleted by 94/2000 Sch 4 cl 3

14.12.2001

s 42B(4)—(6)

substituted by 100/1986 s 13(b)

18.12.1986


substituted by 82/1996 s 106

1.7.1997

s 42B(6a) and (6b)

deleted by 82/1996 s 106

1.7.1997


inserted by 74/1991 s 10

12.12.1991


substituted by 88/1992 s 21

14.12.1992

s 42B(7)

amended by 83/1994 s 2(d)

8.12.1994


deleted by 100/1986 s 13(b)

18.12.1986


inserted by 33/1990 s 2(b)

26.4.1990

s 42B(8)

deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984

s 42BA

inserted by 72/1995 s 3

23.11.1995

s 42C

deleted by 33/1990 s 3

26.4.1990


inserted by 74/1991 s 11

12.12.1991


amended by 88/1992 s 22

14.12.1992


amended by 72/1995 s 4

23.11.1995


substituted by 82/1996 s 107

1.7.1997

s 42CA

inserted by 41/2004 s 6

24.2.2005

s 42D

amended by 50/1984 s 3(1) (Sch 6)

1.11.1984


amended by 100/1986 s 14

18.12.1986


amended by 33/1990 s 4

26.4.1990


substituted by 82/1996 s 107

1.7.1997

s 42E

amended by 33/1990 s 5

26.4.1990


amended by 82/1996 s 108

1.7.1997


amended by 44/2003 s 3(1) (Sch 1)

24.11.2003

ss 43—45A and heading

deleted by 111/1980 s 9

6.11.1980

Pt 3 Div 5 before deletion by 24/2009

heading preceding s 43 inserted by 82/1997 s 4

1.1.1998


heading preceding s 43 deleted and Div 5 heading inserted by 44/2003 s 3(1) (Sch 1)

24.11.2003

s 43

inserted by 82/1997 s 4

1.1.1998

bank

deleted by 41/1999 s 18(a)

1.12.1998

cheque

amended by 41/1999 s 18(b)

1.12.1998

Cheques and Payment Orders Act 1986

deleted by 41/1999 s 18(c)

1.12.1998

financial institution

inserted by 41/1999 s 18(c)

1.12.1998

unstamped cheque

amended by 41/1999 s 18(d)

1.12.1998

s 44

inserted by 82/1997 s 4

1.1.1998

s 44(1)

amended by 41/1999 s 19(a), (b)

1.12.1998

s 44(2) and (3)

amended by 41/1999 s 19(c)

1.12.1998

s 44(4)

amended by 41/1999 s 19(d)

1.12.1998

s 44(5)

amended by 41/1999 s 19(e)

1.12.1998

s 45



s 45(1)

s 45 inserted by 82/1997 s 4

1.1.1998


s 45 amended by 41/1999 s 20

1.12.1998


s 45 amended and redesignated as s 45(1) by 21/2004 s 9(1), (2)

1.7.2004

s 45(2)—(4)

inserted by 21/2004 s 9(2)

1.7.2004

heading preceding s 46

deleted by 82/1997 s 4

1.1.1998

s 46

amended by 19/1991 s 2

18.4.1991


substituted by 82/1997 s 4

1.1.1998


amended by 41/1999 s 21

1.12.1998

s 46A

inserted by 89/1983 s 9

1.1.1984


amended by 19/1991 s 3

18.4.1991


deleted by 82/1997 s 4

1.1.1998

s 47

amended by 50/1984 s 3(1) (Sch 6)

1.11.1984


deleted by 82/1997 s 4

1.1.1998

s 47A

deleted by 82/1997 s 4

1.1.1998

ss 47B—47D

deleted by 70/1981 s 5

2.11.1981

s 48

amended by 70/1981 s 6

2.11.1981


amended by 50/1984 s 3(1) (Sch 6)

1.11.1984


deleted by 82/1997 s 4

1.1.1998

s 48A

amended by 101/1976 s 4

16.12.1976


amended by 70/1981 s 7

2.11.1981


amended by 95/1982 s 4

23.12.1982


amended by 19/1991 s 4

18.4.1991


amended by 82/1996 s 109

1.7.1997


deleted by 82/1997 s 4

1.1.1998

s 49

amended by 88/1992 s 23

14.12.1992


deleted by 82/1997 s 4

1.1.1998

s 50

deleted by 82/1997 s 4

1.1.1998

s 51

amended by 88/1992 s 24

14.12.1992


deleted by 82/1997 s 4

1.1.1998

s 52

deleted by 82/1997 s 4

1.1.1998

s 53 and heading

deleted by 81/1985 s 8

5.8.1985

ss 54—59A and heading

deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984

Heading preceding s 59B

inserted by 27/1978 s 7

30.3.1978


deleted in pursuance of the Acts Republication Act 1967 as its function is now exhausted

1.1.1995

s 59B

inserted by 27/1978 s 7

30.3.1978


amended by 50/1984 s 3(1) (Sch 6)

1.11.1984


amended by 52/1989 s 6

21.9.1989


amended by 88/1992 s 25

14.12.1992


deleted by 83/1994 s 3

8.12.1994

Pt 3 Div 5

deleted by 24/2009 s 8

4.6.2009

Pt 3 Div 6 heading

heading preceding s 60 deleted and Div 6 heading inserted by 44/2003 s 3(1) (Sch 1)

24.11.2003

s 60



s 60(1)

s 60 redesignated as s 60(1) by 41/2015 s 41

26.11.2015

conveyance

amended by 38/1996 s 40

4.11.1996


amended by 80/2000 s 8

14.12.2000

s 60(2)

inserted by 41/2015 s 41

26.11.2015

s 60A

substituted by 95/1982 s 5

23.12.1982

s 60A(1)

amended by 36/1990 s 4

24.5.1990


substituted by 41/2015 s 42

26.11.2015

s 60A(4)

amended by 50/1984 s 3(1) (Sch 6)

1.11.1984

s 60A(4a) and (4b)

inserted by 20/1997 s 3(a)

7.1.1997

s 60A(6)

inserted by 20/1997 s 3(b)

7.1.1997


amended by 23/2001 s 108(a)—(c)

15.7.2001


amended by 43/2006 s 200

1.6.2007

s 60A(7)

inserted by 20/1997 s 3(b)

7.1.1997

s 60A(8)

inserted by 20/1997 s 3(b)

7.1.1997

majority shareholder

substituted by 23/2001 s 108(d)

15.7.2001

spouse

deleted by 80/2000 s 9

14.12.2000

s 60A(9)

inserted by 41/2015 s 29

18.6.2015

s 60B



s 60B(1)

amended by 35/2002 s 19

28.11.2002

s 60B(2)

deleted by 38/2008 s 36

1.1.2009

s 60C

inserted by 80/2000 s 10

14.12.2000

s 61

amended by 95/1982 s 6

23.12.1982

s 62 before substitution by 41/2015

inserted by 80/2000 s 11

14.12.2000

s 62(2) and (3)

substituted by 27/2001 s 10

26.7.2001

s 62

substituted by 41/2015 s 30

18.6.2015

s 63

deleted by 95/1982 s 7

23.12.1982

s 65

amended by 95/1982 s 8

23.12.1982


amended by 41/2015 s 43

26.11.2015

s 66

s 66(1) amended by 95/1982 s 9(a)

23.12.1982


s 66(1) redesignated as s 66 in pursuance of the Acts Republication Act 1967

1.1.1984

s 66(2) and (3)

substituted by 28/1977 s 3

28.7.1977


deleted by 95/1982 s 9(b)

23.12.1982

s 66(4)

deleted by 95/1982 s 9(b)

23.12.1982

s 66A

deleted by 33/1990 s 6

26.4.1990

s 66AB

amended by 101/1976 s 5

16.12.1976


amended by 111/1980 s 10

6.11.1980


amended by 70/1981 s 8

2.11.1981


deleted by 33/1990 s 6

26.4.1990

s 66B

amended by 28/1977 s 4

28.7.1977


deleted by 95/1982 s 10

23.12.1982

s 67

deleted by 95/1982 s 10

23.12.1982


inserted by 33/1990 s 6

26.4.1990

s 67(2)

amended by 34/2002 s 28

1.8.2003


amended by 41/2015 s 31(1)

18.6.2015


amended by 57/2016 s 91

8.12.2016


(b) and (c) deleted by 7/2017 s 130

15.3.2017

s 67(5)

deleted by 82/1996 s 110

1.7.1997


inserted by 41/2015 s 31(2)

18.6.2015

s 67(6)

deleted by 82/1996 s 110

1.7.1997

s 67(8)

deleted by 27/2001 s 11

26.7.2001

s 68



s 68(1)

amended by 95/1982 s 11(a)

23.12.1982


amended by 50/1984 s 3(1) (Sch 6)

1.11.1984


deleted by 33/1990 s 7

26.4.1990

s 68(2)

amended by 95/1982 s 11(b)

23.12.1982


deleted by 33/1990 s 7

26.4.1990

s 68(3)

amended by 95/1982 s 11(c)

23.12.1982

s 68(4)

amended by 95/1982 s 11(d)

23.12.1982

s 68(5)

amended by 95/1982 s 11(e)

23.12.1982

s 69

deleted by 33/1990 s 8

26.4.1990

s 70

substituted by 50/1984 s 3(1) (Sch 6)

1.11.1984

s 71



s 71(2)

substituted by 82/1996 s 111

1.7.1997


deleted by 35/2002 s 20

28.11.2002

s 71(3)

substituted by 111/1980 s 11

6.11.1980


amended by 80/2000 s 12(a)

14.12.2000


amended by 41/2015 s 51(1)

1.7.2018

s 71(4)

substituted by 111/1980 s 11

6.11.1980


amended by 80/2000 s 12(b)

14.12.2000


amended by 34/2002 s 29(a)

1.8.2003


amended by 7/2017 s 131(1)

15.3.2017


deleted by 41/2015 s 51(2)

1.7.2018

s 71(4a)

inserted by 36/1990 s 5(a)

24.5.1990


amended by 88/1992 s 26(a)

14.12.1992


substituted by 18/1996 s 4

24.4.1996


amended by 23/2001 s 109(a)

15.7.2001


amended by 23/2008 s 3(1)

26.6.2008


deleted by 41/2015 s 51(2)

1.7.2018

s 71(4b)

inserted by 23/2008 s 3(2)

26.6.2008


deleted by 41/2015 s 51(2)

1.7.2018

s 71(5)

deleted by 66/1979 s 3

1.11.1979


inserted by 111/1980 s 11

6.11.1980


amended by 95/1982 s 12(a)

23.12.1982


amended by 21/1988 s 5

7.12.1987


(a) deleted by 80/2000 s 12(c)

14.12.2000


amended by 80/2000 s 12(d)—(f)

14.12.2000


amended by 34/2002 s 29(b)

1.8.2003


amended by 23/2008 s 3(3)

26.6.2008


amended by 41/2015 s 44(1)

26.11.2015


(j) deleted by 57/2016 s 92

1.7.2016


(c) deleted by 7/2017 s 131(2)

15.3.2017


(ia) deleted by 41/2015 s 51(3)

1.7.2018

s 71(6)

amended by 54/1976 s 7

14.7.1976


deleted by 66/1979 s 3

1.11.1979


inserted by 111/1980 s 11

6.11.1980


amended by 80/2000 s 12(g)

14.12.2000

s 71(7)

deleted by 66/1979 s 3

1.11.1979


inserted by 111/1980 s 11

6.11.1980


substituted by 23/2008 s 3(4)

26.6.2008

s 71(7a)

inserted by 26/2011 s 5(1)

1.7.2011

s 71(8)

deleted by 66/1979 s 3

1.11.1979


inserted by 111/1980 s 11

6.11.1980


amended by 95/1982 s 12(b)

23.12.1982

s 71(9) and (10)

inserted by 111/1980 s 11

6.11.1980

s 71(11)

inserted by 111/1980 s 11

6.11.1980


amended by 36/1990 s 5(b)

24.5.1990


amended by 34/2002 s 29(c)

1.8.2003


amended by 38/2008 s 37

1.1.2009


deleted by 7/2017 s 131(3)

15.3.2017

s 71(11a)

inserted by 36/1990 s 5(c)

24.5.1990


deleted by 7/2017 s 131(3)

15.3.2017

s 71(12) and (13)

inserted by 111/1980 s 11

6.11.1980

s 71(14)

inserted by 111/1980 s 11

6.11.1980


amended by 42/1992 s 3

1.9.1992


amended by 24/2009 s 9

4.6.2009

s 71(14a)

inserted by 41/2015 s 51(4)

1.7.2018

s 71(15)

inserted by 111/1980 s 11

6.11.1980

discretionary trust

deleted by 36/1990 s 5(d)

24.5.1990

family group

amended by 41/2015 s 44(2)

26.11.2015

potential beneficial interest

deleted by 80/2000 s 12(h)

14.12.2000

primary custodian

inserted by 23/2008 s 3(5)

26.6.2008

public company

amended by 50/1984 s 3(1) (Sch 6)

1.11.1984


amended by 88/1992 s 26(b)

14.12.1992


amended by 23/2001 s 109(b)

15.7.2001

registered managed investment scheme

inserted by 23/2008 s 3(6)

26.6.2008

responsible entity

inserted by 23/2008 s 3(6)

26.6.2008

self managed superannuation fund

inserted by 26/2011 s 5(2)

1.7.2011

superannuation fund

inserted by 23/2008 s 3(6)

26.6.2008

transfer

deleted by 80/2000 s 12(h)

14.12.2000

unit

deleted by 36/1990 s 5(d)

24.5.1990

unit trust

inserted by 23/2008 s 3(7)

26.6.2008

unit trust scheme

amended by 50/1984 s 3(1) (Sch 6)

1.11.1984


deleted by 36/1990 s 5(d)

24.5.1990

s 71AA

inserted by 80/2000 s 13

14.12.2000

s 71A

amended by 111/1980 s 12

6.11.1980


amended by 50/1984 s 3(1) (Sch 6)

1.11.1984

s 71B before deletion by 41/2015



s 71B(1)

s 71B amended and redesignated as s 71B(1) by 95/1982 s 13

23.12.1982

s 71B(2)

inserted by 95/1982 s 13(b)

23.12.1982


deleted by 82/1996 s 112

1.7.1997


inserted by 28/2005 s 13

1.7.2006

s 71B(3)

inserted by 95/1982 s 13(b)

23.12.1982


deleted by 82/1996 s 112

1.7.1997

s 71B(4) and (5)

inserted by 95/1982 s 13(b)

23.12.1982

s 71B

deleted by 41/2015 s 32

18.6.2015

s 71C before deletion by 7/2017

inserted by 66/1979 s 4

1.11.1979

s 71C(1)

amended by 81/1985 s 9(a), (b)

5.8.1985


amended by 8/1989 s 3(a), (b)

1.2.1988


amended by 52/1989 s 7(a)

9.8.1989


amended by 42/1992 s 4(a)

1.9.1992


amended by 20/1997 s 4(a)

1.2.1997


amended by 44/2003 s 3(1) (Sch 1)

24.11.2003

s 71C(1a)

inserted by 8/1989 s 3(c)

1.2.1988

s 71C(1b)

inserted by 35/2002 s 21(a)

28.11.2002

s 71C(2)

amended by 95/1982 s 14

23.12.1982


amended by 81/1985 s 9(c)—(e)

5.8.1985


substituted by 52/1989 s 7(b)

9.8.1989


amended by 42/1992 s 4(b)

1.9.1992


amended by 20/1997 s 4(b)—(d)

1.2.1997


amended by 35/2002 s 21(b)

28.11.2002


amended by 21/2004 s 10(1)

1.7.2004

s 71C(2a)—see s 71C(4)



s 71C(2b)—see s 71C(5)



s 71C(3)—see s 71C(6)



s71C(4)—see s 71C(7)



s 71C(3)

inserted by 21/2004 s 10(2)

1.7.2004

s 71C(3a)

inserted by 24/2009 s 10

4.6.2009

s 71C(4)

s 71C (2a) inserted by 81/1985 s 9(f)

5.8.1985


s 71C(2a) substituted by 35/2002 s 21(c)

28.11.2002


s 71C(2a) redesignated as s 71C(4) by 21/2004 s 10(3)

1.7.2004

s 71C(5)

s 71C(2b) inserted by 52/1989 s 7(c)

9.8.1989


s 71C(2b) deleted by 14/1994 s 4

1.9.1994


s 71C(2b) inserted by 35/2002 s 21(d)

28.11.2002


s 71C(2b) redesignated as s 71C(5) by 21/2004 s 10(3)

1.7.2004

s 71C(6)

s 71C(3) redesignated as s 71C(6) by 21/2004 s 10(3)

1.7.2004

genuine farm

inserted by 35/2002 s 21(e)

28.11.2002

Housing Trust home

inserted by 8/1989 s 3(d)

1.2.1988

prescribed amount

inserted by 20/1997 s 4(e)

1.2.1997

prescribed maximum

inserted by 20/1997 s 4(e)

1.2.1997

relevant component

inserted by 35/2002 s 21(f)

28.11.2002

relevant contract

inserted by 42/1992 s 4(c)

1.9.1992

s 71C(7)

s 71C(4) substituted by 52/1989 s 7(d)

9.8.1989


s 71C(4) redesignated as s 71C(7) by 21/2004 s 10(3)

1.7.2004

s 71C(8)

inserted by 34/2008 s 5

5.6.2008

s 71C

deleted by 7/2017 s 132

15.3.2017

s 71CAA

inserted by 41/2015 s 33

18.6.2015

s 71CA before substitution by 41/2004

inserted by 30/1982 s 3

24.12.1981

s 71CA(2) and (3)

substituted by 83/1994 s 4

8.12.1994

s 71CA

substituted by 41/2004 s 7

24.2.2005

s 71CA(1)



de facto relationship

inserted by 27/2011 s 6(1)

1.7.2010

Family Law order

amended by 27/2011 s 6(2)

1.7.2010

financial agreement

substituted by 27/2011 s 6(3)

1.7.2010

s 71CA(2)

amended by 27/2011 s 6(4)—(6)

1.7.2010

s 71CA(3)

substituted by 27/2011 s 6(7)

1.7.2010

s 71CB

inserted by 21/1988 s 6

7.12.1987


substituted by 83/1994 s 5

8.12.1994

s 71CB(1) before substitution by 43/2006



spouses

amended by 80/2000 s 14

14.12.2000

s 71CB(1)

substituted by 43/2006 s 201(1)

1.6.2007

s 71CB(2)

substituted by 41/2004 s 8

24.2.2005


amended by 43/2006 s 201(2)—(4)

1.6.2007

s 71CB(2a)

inserted by 30/2023 Sch 2 cl 9(1)

1.1.2025

s 71CB(3)

amended by 43/2006 s 201(5), (6)

1.6.2007

s 71CB(4)

amended by 43/2006 s 201(7)

1.6.2007


amended by 30/2023 Sch 2 cl 9(2)

1.1.2025

s 71CB(6)

amended by 30/2023 Sch 2 cl 9(3)

1.1.2025

s 71CBA

inserted by 41/2004 s 9

24.2.2005

s 71CBA(1)



certificated cohabitation agreement

deleted by 43/2006 s 202(1)

1.6.2007

certified domestic partnership agreement

inserted by 43/2006 s 202(1)

1.6.2007

cohabitation agreement

deleted by 43/2006 s 202(1)

1.6.2007

domestic partner

inserted by 43/2006 s 202(1)

1.6.2007

domestic relationship

inserted by 43/2006 s 202(1)

1.6.2007

property adjustment order

amended by 43/2006 s 202(2)

1.6.2007

s 71CBA(2)

amended by 43/2006 s 202(3)—(9)

1.6.2007

s 71CBA(3)

amended by 43/2006 s 202(10)

1.6.2007

s 71CBA(5)

amended by 43/2006 s 202(11)

1.6.2007

s 71CC

inserted by 31/1994 s 7

30.5.1994

s 71CC(1)

amended by 18/1996 s 5(a)—(c)

24.4.1996


amended by 11/1999 s 2(a)

18.3.1999


amended by 35/2002 s 22(a)

28.11.2002


amended by 43/2006 s 203(1)

1.6.2007


amended by 57/2016 s 93(1)

1.7.2016


substituted by 35/2018 s 132(1)

22.11.2018

s 71CC(1aaa)

inserted by 35/2018 s 132(1)

22.11.2018

s 71CC(1aa)

inserted by 41/2015 s 45(1)

26.11.2015

s 71CC(1a)

inserted by 11/1999 s 2(b)

18.3.1999


deleted by 57/2016 s 93(2)

1.7.2016

s 71CC(1b)

inserted by 35/2002 s 22(b)

28.11.2002

s 71CC(3)

amended by 41/2015 s 45(2)

26.11.2015

s 71CC(5)



family company

inserted by 35/2018 s 132(2)

22.11.2018

natural person

inserted by 18/1996 s 5(d)

24.4.1996

person

inserted by 18/1996 s 5(d)

24.4.1996

relative

amended by 11/1999 s 2(c)

18.3.1999


amended by 43/2006 s 203(2)

1.6.2007

self managed superannuation fund

inserted by 41/2015 s 45(3)

26.11.2015

spouse

deleted by 80/2000 s 15

14.12.2000

s 71CD

inserted by 42/1997 s 2

17.7.1997

s 71D

inserted by 111/1980 s 13

6.11.1980

s 71D(1)

substituted by 19/1991 s 5(a)

18.4.1991


amended by 24/2009 s 11(1)

4.6.2009


amended by 41/2015 s 34(1)

18.6.2015

s 71D(2)

substituted by 19/1991 s 5(a)

18.4.1991

s 71D(2a)

inserted by 19/1991 s 5(a)

18.4.1991

s 71D(3)



exploration tenement

amended by 83/1994 s 12 (Sch)

8.12.1994


amended by 11/2000 Sch 2

4.5.2002


amended by 24/2009 s 11(2)

4.6.2009


amended by 41/2015 s 34(2)

18.6.2015

prescribed tenement

inserted by 41/2015 s 34(3)

18.6.2015

retention tenement

inserted by 41/2015 s 34(3)

18.6.2015

s 71D(4)

substituted by 19/1991 s 5(b)

18.4.1991


amended by 41/2015 s 34(4)

18.6.2015

s 71D(5) and (6)

inserted by 19/1991 s 5(b)

18.4.1991

s 71DA

inserted by 83/1994 s 6

8.12.1994

s 71DA(1a) and (1b)

inserted by 42/1997 s 3(a)

17.7.1997

s 71DA(5)



complying superannuation fund

amended by 42/1997 s 3(b)

17.7.1997

pooled superannuation trust

inserted by 42/1997 s 3(c)

17.7.1997

the SIS Act

inserted by 42/1997 s 3(c)

17.7.1997

s 71DA(6)

substituted by 42/1997 s 3(d)

17.7.1997

s 71DB

inserted by 54/2012 s 35

31.5.2012

s 71DB(2)

amended by 2/2015 s 4(1)

28.10.2013

s 71DB(3)

amended by 57/2016 s 94(1)

20.6.2016

s 71DB(4)

amended by 41/2015 s 46

26.11.2015

s 71DB(6)

amended by 2/2015 s 4(2)

28.10.2013


substituted by 57/2016 s 94(2)

20.6.2016

s 71DB(7)



Area A

inserted by 2/2015 s 4(3)

28.10.2013

Area B

inserted by 2/2015 s 4(3)

28.10.2013

prescribed date

inserted by 2/2015 s 4(4)

28.10.2013


amended by 57/2016 s 94(3)

20.6.2016

qualifying apartment

substituted by 2/2015 s 4(4)

28.10.2013


substituted by 57/2016 s 94(4)

20.6.2016

qualifying off-the-plan contract

amended by 2/2015 s 4(5)

28.10.2013


amended by 57/2016 s 94(5)

20.6.2016

s 71DC

inserted by 41/2015 s 50

1.7.2016

s 71DC



s 71DC(4)

amended by 57/2016 s 95(1)

8.12.2016

s 71DC(5)

amended by 57/2016 s 95(2)

8.12.2016

ss 71DD and 71DE

inserted by 42/2023 s 7

15.6.2023

Pt 3 Div 7 before deletion by 7/2017

heading preceding s 71EA inserted by 39/2002 s 3

28.11.2002


heading preceding s 71EA deleted and Div 7 heading inserted by 44/2003 s 3(1) (Sch 1)

24.11.2003

s 71EA

inserted by 39/2002 s 3

28.11.2002

s 71EA(1)



this Division

deleted by 44/2003 s 3(1) (Sch 1)

24.11.2003

family group

amended by 41/2015 s 47

26.11.2015

ss 71EB—71EJ

inserted by 39/2002 s 3

28.11.2002

Pt 3 Div 7

deleted by 7/2017 s 133

15.3.2017

Pt 3 Div 8

heading preceding s 71E inserted by 21/1988 s 7

7.12.1987


heading preceding s 71E deleted and Div 8 heading inserted by 44/2003 s 3(1) (Sch 1)

24.11.2003

s 71E

inserted by 21/1988 s 7

7.12.1987

s 71E(1)

amended by 18/1996 s 6(a), (b)

24.4.1996


(a) (ii) deleted by 41/2015 s 35(1)

18.6.2015

s 71E(1a)

inserted by 18/1996 s 6(c)

24.4.1996


deleted by 41/2015 s 35(2)

18.6.2015

s 71E(2)

amended by 88/1992 s 27

14.12.1992


(d) deleted by 80/2000 s 16

14.12.2000


amended by 23/2001 s 110

15.7.2001

s 71E(4a)

inserted by 74/1991 s 12

12.12.1991

s 71E(6)

amended by 82/1996 s 113

1.7.1997

s 71E(10)

deleted by 33/1990 s 9

26.4.1990

s 71F

inserted by 35/2002 s 23

28.11.2002

Pt 3 Div 9 before deletion by 24/2009

heading preceding s 72 deleted and Div 9 heading inserted by 44/2003 s 3(1) (Sch 1)

24.11.2003

heading preceding s 75

deleted by 81/1985 s 10

5.8.1985

s 75

deleted by 81/1985 s 10

5.8.1985


inserted by 72/1995 s 5

23.11.1995

s 75A

inserted by 21/2004 s 11

1.7.2004

heading preceding s 75AA

deleted in pursuance of the Acts Republication Act 1967 as its function is now exhausted

1.11.1984

s 75AA

deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984

Pt 3 Div 9

deleted by 24/2009 s 12

4.6.2009


inserted by 55/2017 s 4

12.12.2017

Pt 3 Div 10 before deletion by 7/2017

may be repealed by proclamation: s 82A



heading preceding s 76 deleted and Div 10 heading inserted by 44/2003 s 3(1) (Sch 1)

24.11.2003

s 76



home

inserted by 31/2003 s 10(1)

1.10.2003


deleted by 28/2005 s 8

1.7.2005

home mortgage

inserted by 31/2003 s 10(1)

1.10.2003


deleted by 28/2005 s 8

1.7.2005

liability

inserted by 88/1992 s 28

14.12.1992

mortgage

substituted by 88/1992 s 28

14.12.1992


amended by 31/2003 s 10(2)

1.10.2003


amended by 3/2010 Sch 1 cl 6

1.7.2010

s 76A

inserted by 8/1986 s 5

13.3.1986


deleted by 88/1992 s 29

14.12.1992

s 79

substituted by 88/1992 s 30

14.12.1992

s 79(2)

amended by 31/2003 s 11

1.10.2003


amended by 28/2005 s 9

1.7.2005

s 79(6) and (7)

deleted by 24/2009 s 13

1.7.2009

s 80

amended by 95/1982 s 15

23.12.1982

s 81



s 81(1)

s 81 redesignated as s 81(1) by 18/1996 s 7

24.4.1996

s 81(2)

inserted by 18/1996 s 7

24.4.1996

s 81A before deletion by 38/2008

inserted by 101/1976 s 6

16.12.1976

s 81A(1) and (2)

amended by 31/2003 s 12

1.10.2003

s 81A

deletion by 28/2005 s 21 implied repealed by 38/2008



deleted by 38/2008 s 38

1.1.2009

s 81B

inserted by 111/1980 s 14

6.11.1980


substituted by 88/1992 s 31

14.12.1992

s 81C

inserted by 95/1982 s 16

23.12.1982

s 81C(6)

amended by 83/1994 s 12 (Sch)

8.12.1994


amended by 23/2001 s 111

15.7.2001

s 81D before deletion by 28/2005

inserted by 31/1994 s 8

30.5.1994

s 81D(1)

amended by 82/1997 s 5(a)

1.1.1998

s 81D(4)



subsidiary

amended by 23/2001 s 112(a)

15.7.2001

public company

amended by 23/2001 s 112(b)

15.7.2001

s 81D(5)

amended by 82/1997 s 5(b)

1.1.1998

s 81D(6)

deleted by 82/1997 s 5(c)

1.1.1998

s 81D

deleted by 28/2005 s 10

1.7.2005

s 81E

inserted by 82/1997 s 6

1.1.1998


deleted by 28/2005 s 10

1.7.2005

heading preceding s 82

deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984

s 82

deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984


inserted by 21/1988 s 8

7.12.1987

s 82(1)

substituted by 28/2005 s 14

1.7.2006

s 82(2)

amended by 42/1992 s 5

1.9.1992


substituted by 28/2005 s 14

1.7.2006

s 82A

deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984


inserted by 24/2009 s 14

4.6.2009

s 83

deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984


inserted by 21/2004 s 12

1.7.2004


deleted by 28/2005 s 11

1.7.2005

ss 84—84J

deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984

ss 85—90 and heading

deleted by 104/1976 s 4(2) (Sch 2)

1.1.1977

Pt 3 Div 10

deleted by 7/2017 s 134

15.3.2017

Pt 3 Div 11

inserted by 15/2013 Sch 2 cl 20

1.7.2013

Pt 3A before substitution by 38/2008

heading substituted by 14/1994 s 5

1.9.1994


amended by 34/2002 s 30

1.8.2003

Pt 3A Div 1

heading inserted by 14/1994 s 5

1.9.1994

s 90A

amended by 14/1994 s 6(a)

1.9.1994

Australian CS facility licensee

inserted by 34/2002 s 31(a)

1.8.2003

broker

amended by 52/1989 s 8(a)

21.9.1989


amended by 14/1994 s 6(b)

1.9.1994


substituted by 11/1999 s 3

18.3.1999


substituted by 34/2002 s 31(a)

1.8.2003

CS facility

inserted by 34/2002 s 31(b)

1.8.2003

CSF identifier

inserted by 34/2002 s 31(b)

1.8.2003

CSF participant

inserted by 34/2002 s 31(b)

1.8.2003

CSF transaction

inserted by 34/2002 s 31(b)

1.8.2003

error transaction

inserted by 14/1994 s 6(c)

1.9.1994


substituted by 34/2002 s 31(c)

1.8.2003

exempt transaction

inserted by 21/2000 s 28(a)

8.6.2000


substituted by 27/2001 s 12

26.7.2001


substituted by 34/2002 s 31(c)

1.8.2003

financial market

inserted by 34/2002 s 31(c)

1.8.2003

foreign company

inserted by 14/1994 s 6(c)

1.9.1994


amended by 23/2001 s 113(a)

15.7.2001

identification code

inserted by 14/1994 s 6(c)

1.9.1994


substituted by 34/2002 s 31(d)

1.8.2003

odd lot

inserted by 70/1981 s 9

2.11.1981


deleted by 34/2002 s 31(e)

1.8.2003

odd lot specialist

inserted by 70/1981 s 9

2.11.1981


amended by 52/1989 s 8(b)

21.9.1989


deleted by 34/2002 s 31(e)

1.8.2003

operating rules

inserted by 34/2002 s 31(e)

1.8.2003

proper CSF transaction

inserted by 34/2002 s 31(e)

1.8.2003

proper SCH transfer

inserted by 14/1994 s 6(d)

1.9.1994


deleted by 34/2002 s 31(e)

1.8.2003

quoted financial product

inserted by 34/2002 s 31(e)

1.8.2003

quoted marketable security

inserted by 21/2000 s 28(b)

8.6.2000


deleted by 34/2002 s 31(e)

1.8.2003

recognised stock exchange

inserted by 21/2000 s 28(b)

8.6.2000


deleted by 80/2000 s 17

14.12.2000

registered CS facility licensee

inserted by 34/2002 s 31(e)

1.8.2003

registered market licensee

inserted by 34/2002 s 31(e)

1.8.2003

relevant company

inserted by 14/1994 s 6(d)

1.9.1994


amended by 23/2001 s 113(b)

15.7.2001

relevant CSF participant

inserted by 34/2002 s 31(f)

1.8.2003

relevant SCH participant

inserted by 14/1994 s 6(d)

1.9.1994


deleted by 34/2002 s 31(f)

1.8.2003

SCH

inserted by 14/1994 s 6(d)

1.9.1994


deleted by 34/2002 s 31(f)

1.8.2003

SCH business rules

inserted by 14/1994 s 6(d)

1.9.1994


deleted by 34/2002 s 31(f)

1.8.2003

SCH participant

inserted by 14/1994 s 6(d)

1.9.1994


deleted by 34/2002 s 31(f)

1.8.2003

SCH-regulated transfer

inserted by 14/1994 s 6(d)

1.9.1994


deleted by 34/2002 s 31(f)

1.8.2003

South Australian registered company

inserted by 14/1994 s 6(e)

1.9.1994


substituted by 23/2001 s 113(c)

15.7.2001

transfer document

inserted by 14/1994 s 6(e)

1.9.1994


substituted by 34/2002 s 31(g)

1.8.2003

transfer identifier

inserted by 14/1994 s 6(e)

1.9.1994


deleted by 34/2002 s 31(g)

1.8.2003

transfer value

inserted by 14/1994 s 6(e)

1.9.1994


substituted by 34/2002 s 31(g)

1.8.2003

s 90AB

inserted by 71/1998 s 2

3.12.1998

s 90AC

inserted by 21/2000 s 28(c)

8.6.2000

Pt 3A Div 2

heading inserted by 14/1994 s 7

1.9.1994

s 90B



s 90B(1)

s 90B amended by 50/1984 s 3(1) (Sch 6)

1.11.1984


s 90B amended by 14/1994 s 8

1.9.1994


s 90B amended and redesignated as s 90B(1) by 49/1995 s 3

1.7.1995


amended by 34/2002 s 32(a)—(d)

1.8.2003

s 90B(2)

inserted by 49/1995 s 3(b)

1.7.1995


amended by 34/2002 s 32(a)

1.8.2003

s 90B(3)

inserted by 49/1995 s 3(b)

1.7.1995


amended by 34/2002 s 32(a), (b)

1.8.2003

s 90C



s 90C(1)

amended by 14/1994 s 9(a)

1.9.1994


amended by 49/1995 s 4(a), (b)

1.7.1995


(a) and (b) deleted by 49/1995 s 4(c)

1.7.1995


amended by 34/2002 s 33(a)

1.8.2003

s 90C(2)

deleted by 49/1995 s 4(d)

1.7.1995

s 90C(3)

amended by 70/1981 s 10

2.11.1981


amended by 49/1995 s 4(e)

1.7.1995


amended by 34/2002 s 33(a), (b)

1.8.2003

s 90C(4)

amended by 34/2002 s 33(a)

1.8.2003

s 90C(5)

amended by 49/1995 s 4(f)

1.7.1995

s 90C(6)

substituted by 14/1994 s 9(b)

1.9.1994


amended by 49/1995 s 4(g)

1.7.1995


substituted by 82/1996 s 114

1.7.1997

s 90C(7)

amended by 49/1995 s 4(h)

1.7.1995


deleted by 82/1996 s 114

1.7.1997

s 90C(8)

amended by 71/1992 s 3(1) (Sch 6)

1.3.1993


amended by 14/1994 s 9(c), (d)

1.9.1994


amended by 49/1995 s 4(i)

1.7.1995


deleted by 82/1996 s 114

1.7.1997

s 90C(9)

deleted by 100/1986 s 15

18.12.1986

s 90D



s 90D(a1)

inserted by 49/1995 s 5(a)

1.7.1995

s 90D(1)

amended by 49/1995 s 5(b)

1.7.1995


amended by 35/2002 s 24(a)

28.11.2002

s 90D(2)

amended by 49/1995 s 5(c)

1.7.1995


amended by 35/2002 s 24(b)

28.11.2002

s 90D(3)

substituted by 88/1992 s 32

14.12.1992


substituted by 14/1994 s 10(a)

1.9.1994


amended by 49/1995 s 5(d)

1.7.1995


substituted by 82/1996 s 115

1.7.1997

s 90D(4)

substituted by 88/1992 s 32

14.12.1992


amended by 49/1995 s 5(e)

1.7.1995


deleted by 82/1996 s 115

1.7.1997

s 90D(5)

inserted by 88/1992 s 32

14.12.1992


deleted by 82/1996 s 115

1.7.1997

s 90D(6)

inserted by 88/1992 s 32

14.12.1992


amended by 14/1994 s 10(b)

1.9.1994


deleted by 82/1996 s 115

1.7.1997

s 90D(7) and (8)

inserted by 88/1992 s 32

14.12.1992


deleted by 82/1996 s 115

1.7.1997

s 90E



s 90E(1)

amended by 14/1994 s 11

1.9.1994


amended by 49/1995 s 6(a)

1.7.1995


amended by 34/2002 s 34(a)

1.8.2003

s 90E(2)

substituted by 88/1992 s 33

14.12.1992


amended by 49/1995 s 6(b)

1.7.1995


amended by 82/1996 s 116

1.7.1997

s 90E(3)

amended by 36/1990 s 6

24.5.1990


substituted by 34/2002 s 34(b)

1.8.2003

s 90F

amended by 49/1995 s 7

1.7.1995


amended by 34/2002 s 35

1.8.2003

s 90G

inserted by 8/1986 s 6

13.3.1986

s 90G(1)



broker

amended by 52/1989 s 9(c)

21.9.1989

financial product

marketable security amended by 23/2001 s 114

15.7.2001


marketable security renamed financial product by 34/2002 s 36(a)

1.8.2003

jobber

deleted by 52/1989 s 9(a)

21.9.1989

marketable security—see financial product



market maker

inserted by 52/1989 s 9(a)

21.9.1989

relevant transaction

amended by 34/2002 s 36(a)

1.8.2003

the U.K. Stock Exchange

deleted by 52/1989 s 9(b)

21.9.1989

the U.K. and Ireland Stock Exchange

inserted by 52/1989 s 9(b)

21.9.1989

s 90G(3)

amended by 34/2002 s 36(a)

1.8.2003

s 90G(5)

substituted by 88/1992 s 34

14.12.1992


substituted by 82/1996 s 117(a)

1.7.1997

s 90G(5a) and (5b)

inserted by 88/1992 s 34

14.12.1992


deleted by 82/1996 s 117(a)

1.7.1997

s 90G(6)

amended by 100/1986 s 16(a), (b)

1.2.1987


amended by 52/1989 s 9(c)—(f)

21.9.1989


amended by 49/1995 s 8

1.7.1995


amended by 34/2002 s 36(b)—(d)

1.8.2003

s 90G(7)

amended by 100/1986 s 16(c), (d)

1.2.1987


amended by 52/1989 s 9(c), (g)

21.9.1989


amended by 34/2002 s 36(b)

1.8.2003

s 90G(8)

substituted by 100/1986 s 16(e)

18.12.1986


deleted by 82/1996 s 117(b)

1.7.1997

Pt 3A Div 3

inserted by 14/1994 s 12

1.9.1994


amended by 83/1994 s 7

8.12.1994


amended by 18/1996 s 8

24.4.1996


amended by 82/1996 ss 118, 119

1.7.1997


substituted by 34/2002 s 37

1.8.2003

Pt 3A Div 4

inserted by 14/1994 s 12

1.9.1994


amended by 82/1996 ss 120, 121

1.7.1997


substituted by 34/2002 s 37

1.8.2003

Pt 3A Div 5

inserted by 83/1994 s 8

8.12.1994

s 90T

amended by 23/2001 s 115

15.7.2001


amended by 34/2002 s 38

1.8.2003

s 90U

amended by 34/2002 s 39

1.8.2003

s 90V



s 90V(1)

amended by 34/2002 s 40

1.8.2003

s 90V(3)

inserted by 80/2000 s 18

14.12.2000

Pt 3A before deletion by 7/2017

substituted by 38/2008 s 39

1.1.2009

s 85



s 85(1)

s 85 amended and redesignated as s 85(1) by 26/2011 s 6(1), (2)

1.7.2011

s 85(2)

inserted by 26/2011 s 6(2)

1.7.2011

Pt 3A

deleted by 7/2017 s 135

15.3.2017

Pt 4 before substitution by 26/2011

inserted by 36/1990 s 7

24.5.1990


amended by 88/1992 ss 3541

14.12.1992


amended by 83/1994 s 9

8.12.1994


amended by 18/1996 s 9

24.4.1996


amended by 82/1996 ss 122—127

1.7.1997


substituted by 80/2000 s 19

14.12.2000

s 91



s 91(1)



close personal relationship

inserted by 43/2006 s 204(1)

1.6.2007

executive officer

amended by 23/2001 s 116(a)

15.7.2001

land asset and local land asset

substituted by 27/2006 s 4(1)

22.9.2006

local primary production land asset

inserted by 27/2006 s 4(1)

22.9.2006

majority interest

deleted by 27/2006 s 4(2)

22.9.2006

primary production entity

inserted by 27/2006 s 4(3)

22.9.2006

private company

substituted by 34/2002 s 41

1.8.2003

relative

amended by 43/2006 s 204(2)

1.6.2007

significant interest

inserted by 27/2006 s 4(4)

22.9.2006

s 91(4)

amended by 23/2001 s 116(b)

15.7.2001


amended by 43/2006 s 204(3)

1.6.2007

s 91A

inserted by 27/2006 s 5

22.9.2006

s 93



s 93(1)

amended by 27/2006 s 6(1), (2)

22.9.2006

s 94



s 94(1)

amended by 27/2006 s 7(1)

22.9.2006

s 94(2)

amended by 27/2006 s 7(2)

22.9.2006

s 94(5)

inserted by 27/2006 s 7(3)

22.9.2006

s 95



s 95(1)—(3)

amended by 27/2006 s 8

22.9.2006

ss 95A and 95B

inserted by 27/2006 s 9

22.9.2006

s 96



s 96(1) and (2)

amended by 27/2006 s 10

22.9.2006

s 97



s 97(1)

amended by 27/2006 s 11(1)

22.9.2006

s 97(2)

amended by 34/2002 s 42

1.8.2003

s 97(3) and (4)

amended by 27/2006 s 11(1)

22.9.2006

s 97(5)

amended by 34/2002 s 42

1.8.2003


amended by 27/2006 s 11(1)—(3)

22.9.2006

s 98



s 98(1)

amended by 27/2006 s 12(1), (2)

22.9.2006

s 98(1a)

inserted by 27/2006 s 12(3)

22.9.2006

s 98(2)

amended by 27/2006 s 12(1)

22.9.2006

s 101



s 101(2)

substituted by 27/2001 s 13

26.7.2001


amended by 34/2002 s 43

1.8.2003

s 102



s 102(1)—(3)

amended by 27/2006 s 13

22.9.2006

Pt 4

substituted by 26/2011 s 7

1.7.2011

s 91



s 91(1)



goods

amended by 41/2015 s 36(1)—(3)

18.6.2015


deleted by 57/2016 s 96(1)

1.7.2016

interest in land

deleted by 41/2015 s 36(4)

18.6.2015

private unit trust scheme

amended by 41/2015 s 20

1.7.2011

South Australian goods

deleted by 57/2016 s 96(2)

1.7.2016

s 91(11) and (12)

deleted by 57/2016 s 96(3)

1.7.2016

s 92



s 92(1)

amended by 41/2015 s 37(1)

18.6.2015

s 92(2)

amended by 41/2015 s 37(2)

18.6.2015

s 98

amended by 41/2015 s 52

1.7.2018

s 99



s 99(1)

deleted by 57/2016 s 97(1)

1.7.2016

s 99(2)

amended by 57/2016 s 97(2), (3)

1.7.2016

s 99(3)

amended by 57/2016 s 97(4)

1.7.2016

s 99(4)

amended by 57/2016 s 97(5)

1.7.2016

s 102



s 102(2)

deleted by 41/2015 s 21

18.6.2015

s 102A



s 102A(1)

amended by 57/2016 s 98(1)

1.7.2016

s 102A(3)

deleted by 57/2016 s 98(2)

1.7.2016

s 102A(7)

substituted by 57/2016 s 98(3)

1.7.2016

s 102A(8) and (9)

deleted by 57/2016 s 98(3)

1.7.2016

s 102AB

inserted by 55/2017 s 5

12.12.2017

s 102B



s 102B(1)

amended by 41/2015 s 22

18.6.2015

s 102B(2)

(c)(v) deleted by 57/2016 s 99

1.7.2016

s 102F



s 102F(3)

deleted by 57/2016 s 100

1.7.2016

s 102G



s 102G(3) and (4)

deleted by 41/2015 s 23

18.6.2015

s 102GA

inserted by 57/2016 s 101

1.7.2016

Pt 4AA

inserted by 41/2015 s 24

18.6.2015

Pt 4A

inserted by 24/2009 s 15

4.6.2009

Pt 4A Divs 1 and 2

deleted by 7/2017 s 136

15.3.2017

Pt 4A Div 3

inserted by 41/2015 s 38

18.6.2015

heading

amended by 57/2016 s 102

1.7.2016

s 104A

deleted by 57/2016 s 103

1.7.2016

s 104B



s 104B(1)

substituted by 57/2016 s 104(1)

1.7.2016

s 104B(2)

amended by 57/2016 s 104(2), (3)

1.7.2016


amended by 7/2017 s 137

15.3.2017


expired: s 104B(3)—omitted under Legislation Revision and Publication Act 2002

(1.7.2018)

s 104B(4) and (5)

deleted by 57/2016 s 104(4)

1.7.2016

s 104C



s 104C(1)

amended by 57/2016 s 105(1)

1.7.2016

s 104C(2)

amended by 57/2016 s 105(2), (3)

1.7.2016

s 104D

amended by 57/2016 s 106(1), (2)

1.7.2016

s 104EA

inserted by 57/2016 s 107

1.7.2016

Pt 4A Div 4

inserted by 41/2015 s 38

18.6.2015


deleted by 7/2017 s 138

15.3.2017

Pt 4A Div 5

inserted by 41/2015 s 38

18.6.2015


deleted by 7/2017 s 138

15.3.2017

Pt 4A Div 6

inserted by 41/2015 s 53

1.7.2018

Pt 5



s 106



s 106(1)

s 106 amended by 50/1984 s 3(1) (Sch 6)

1.11.1984


s 106 redesignated as s 106(1) by 82/1996 s 128

1.7.1997

s 106(2)

inserted by 82/1996 s 128

1.7.1997

s 106(3)

inserted by 38/2008 s 40

1.1.2009

s 106A before deletion by 38/2008



s 106A(1)

amended by 70/1981 s 11(a)

2.11.1981


amended by 83/1994 s 10(a)

8.12.1994


amended by 34/2002 s 44(a), (b)

1.8.2003

s 106A(1a)

inserted by 70/1981 s 11(b)

2.11.1981


amended by 35/2002 s 25

28.11.2002


amended by 34/2002 s 44(c)

1.8.2003

s 106A(1b)

inserted by 70/1981 s 11(b)

2.11.1981

s 106A(2)

amended by 14/1994 s 13

1.9.1994


amended by 83/1994 s 10(b)

8.12.1994


amended by 34/2002 s 44(d)—(f)

1.8.2003

s 106A(3)

amended by 83/1994 s 10(c)

8.12.1994


amended by 82/1996 s 129(a)

1.7.1997


amended by 34/2002 s 44(g)

1.8.2003

s 106A(4)

substituted by 83/1994 s 10(d)

8.12.1994


amended by 82/1996 s 129(b)

1.7.1997

s 106A(5)

amended by 83/1994 s 10(e)

8.12.1994


amended by 34/2002 s 44(h), (i)

1.8.2003

s 106A

deleted by 38/2008 s 41

1.1.2009

s 107

substituted by 14/1994 s 14

1.9.1994


deleted by 82/1996 s 130

1.7.1997


inserted by 35/2002 s 26

28.11.2002

s 107(3)

amended by 24/2009 s 16

4.6.2009

s 108



s 108(1)

amended by 59/1994 Sch 2

1.1.1995


amended by 44/2006 s 59

18.1.2007

s 109

amended by 88/1992 s 42

14.12.1992


deleted by 38/2008 s 42

1.1.2009

s 109

inserted by 41/2015 s 39

18.6.2015

s 110

deleted by 88/1992 s 43

14.12.1992

s 110A

amended by 100/1986 s 17

18.12.1986


deleted by 82/1996 s 131

1.7.1997

s 111

amended by 82/1996 s 132

1.7.1997

s 112



s 112(1)

amended by 74/1991 s 13(a)

12.12.1991


substituted by 38/2008 s 43(1)

1.1.2009

s 112(2)

inserted by 74/1991 s 13(b)

12.12.1991


deleted by 38/2008 s 43(1)

1.1.2009

s 112(2)

s 112(5) amended and redesignated as s 112(2) by 38/2008 s 43(2)—(4)

1.1.2009

s 112(3) and (4)

deleted by 38/2008 s 43(1)

1.1.2009

s 112(5)—see s 112(2)



s 113

deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984

s 114

inserted by 27/1978 s 8

30.3.1978

Sch 1

deleted in pursuance of the Acts Republication Act 1967 as its function is now exhausted

1.11.1984


inserted by 41/1999 s 22

1.12.1998

cl 2

inserted by 24/2009 s 17

4.6.2009

Sch 2

heading substituted by 44/2003 s 3(1) (Sch 1)

24.11.2003

note

deleted by 42/2023 s 8

15.5.2023

Pt 1

heading inserted by 44/2003 s 3(1) (Sch 1)

24.11.2003

AGREEMENT or any MEMORANDUM

amended by 42/1992 s 6(a)

1.9.1992


deleted by 88/1992 s 44(a)

14.12.1992

AFFIDAVIT OR DECLARATION

amended by 50/1984 s 3(1) (Sch 6)

1.11.1984


deleted by 81/1985 s 11(a)

5.8.1985

cl 1 before deletion by 10/11

ANNUAL LICENCE amended by 27/1978 s 9(a)—(d)

uncommenced—not incorporated


ANNUAL LICENCE amended by 65/1983 s 3

1.1.1984


ANNUAL LICENCE amended by 8/1986 s 7(a)

13.3.1986


ANNUAL LICENCE amended by 100/1986 s 18(a), (b)

18.12.1986


ANNUAL LICENCE amended by 47/1990 s 5(1)(a), (b), (d),(c)

1.7.1990


ANNUAL LICENCE paragraph (1) deleted by 47/1990 s 5(1)(c)

1.7.1990


ANNUAL LICENCE amended by 82/1996 s 133

1.7.1997


ANNUAL LICENCE amended by 36/1998 s 3(a)

1.6.1998


ANNUAL LICENCE amended and redesignated as cl 1 by 44/2003 s 3(1) (Sch 1)

24.11.2003

cl 1(3)



Exemption No 2

amended by 41/1999 s 23(a)

1.12.1998

Exemption No 3

inserted by 111/1980 s 15(a)

6.11.1980


substituted by 100/1986 s 18(c)

18.12.1986

Exemption No 4

inserted by 111/1980 s 15(a)

6.11.1980

Exemption Nos 5 and 6

inserted by 81/1985 s 11(b)

5.8.1985

Exemption No 7

inserted by 8/1986 s 7(b)

13.3.1986

Exemption No 8

inserted by 100/1986 s 18(d)

18.12.1986

cl 1

deleted by 10/2011 s 5(1)

1.5.2011

cl 2

APPLICATION to Register a Motor Vehicle amended by 64/1989 s 4(a), (b)

28.3.1990


APPLICATION to Register a Motor Vehicle amended by 31/1994 s 9(a)

30.5.1994


APPLICATION to Register a Motor Vehicle amended and redesignated as cl 2 by 44/2003 s 3(1) (Sch 1)

24.11.2003

cl 2(1)

amended by 28/2005 s 15(1)

1.7.2006

cl 2(2)



Exemption No 2

amended by 100/1986 s 18(e)

18.12.1986

Exemption No 4

substituted by 64/1989 s 4(c)

28.3.1990


substituted by 30/1996 s 43(a)

1.7.1996

Exemption No 5A

inserted by 8/1986 s 7(c)

13.3.1986


deleted by 38/2008 s 44(1)

1.1.2009

Exemption No 6

substituted by 41/2004 s 10(1)

24.2.2005

Exemption No 10

substituted by 83/1994 s 12 (Sch)

8.12.1994


amended by 41/2004 s 10(2)

24.2.2005

Exemption No 10A

inserted by 76/1994 s 7(a)

2.3.1995


substituted by 77/1995 s 17(a)

1.7.1996


substituted by 30/1996 s 43(b)

1.7.1996

Exemption No 10B

inserted by 77/1995 s 17(a)

1.7.1996


deleted by 30/1996 s 43(b)

1.7.1996

Exemption No 11

substituted by 41/2004 s 10(3)

24.2.2005

Exemption No 11A

inserted by 54/1991 s 5(a)

3.2.1992


deleted by 30/1996 s 43(c)

1.7.1996

Exemption No 12

amended by 19/1991 s 6(a)

18.4.1991

Exemption No 13

amended by 19/1991 s 6(b)

18.4.1991

Exemption No 14

amended by 19/1991 s 6(c)

18.4.1991

Exemption No 15

substituted by 19/1991 s 6(d)

18.4.1991


amended by 72/1995 s 6(a)—(c)

23.11.1995


(ab) deleted by 36/1998 s 3(b)

1.9.1998


amended by 41/2004 s 10(4)

24.2.2005

Exemption No 16

substituted by 28/1977 s 5

28.7.1977

Exemption No 17

inserted by 139/1982

8.7.1982


substituted by 81/1985 s 11(c)

5.8.1985

Exemption No 18

inserted by 31/1994 s 9(b)

30.5.1994


amended by 41/2004 s 10(5)

24.2.2005

Exemption No 19

inserted by 28/2005 s 15(2)

1.7.2006

cl 2(3)

amended by 47/1990 s 5(2)

1.1.1991


amended by 77/1995 s 17(b)

1.7.1996


amended by 36/1998 s 3(c)

27.7.1998


amended by 40/2013 Sch 1 cl 1(1), (2)

21.11.2013

Exemption No 20

inserted by 41/2015 s 48(1)

26.11.2015

Exemption No 21

inserted by 41/2015 s 48(1)

26.11.2015

cl 2(4)



Exemption No 2

substituted by 64/1989 s 4(d)

28.3.1990


substituted by 30/1996 s 43(d)

1.7.1996

Exemption No 3A

inserted by 8/1986 s 7(d)

13.3.1986


deleted by 38/2008 s 44(2)

1.1.2009

Exemption No 5

substituted by 83/1994 s 12 (Sch)

8.12.1994


amended by 41/2004 s 10(6)

24.2.2005

Exemption No 5A

inserted by 76/1994 s 7(b)

2.3.1995


substituted by 77/1995 s 17(c)

1.7.1996


substituted by 30/1996 s 43(e)

1.7.1996

Exemption No 5B

inserted by 77/1995 s 17(c)

1.7.1996


deleted by 30/1996 s 43(e)

1.7.1996

Exemption No 6

substituted by 41/2004 s 10(7)

24.2.2005

Exemption No 6A

inserted by 54/1991 s 5(b)

3.2.1992


deleted by 30/1996 s 43(f)

1.7.1996

Exemption No 8

amended by 89/1978 s 3

18.1.1979


(c) deleted by 89/1978 s 3

18.1.1979


amended by 84/2009 s 333

1.2.2010

Exemption No 9

inserted by 41/2015 s 48(2)

26.11.2015

Exemption No 10

inserted by 41/2015 s 48(2)

26.11.2015

BANK NOTE

deleted by 111/1980 s 15(b)

6.11.1980

BILL OF EXCHANGE payable on demand...

amended by 70/1981 s 12(a)

2.11.1981


substituted by 89/1983 s 10(a)

1.1.1984


substituted by 19/1991 s 6(e)

18.4.1991


deleted by 82/1997 s 7(a)

1.1.1998

BILL OF EXCHANGE, being a cheque...

inserted by 89/1983 s 10(a)

1.1.1984


amended by 50/1984 s 3(1) (Sch 6)

1.11.1984


deleted by 82/1997 s 7(a)

1.1.1998

BILL OF EXCHANGE, being a payment order

inserted by 19/1991 s 6(f)

18.4.1991


deleted by 82/1997 s 7(a)

1.1.1998

BILL OF EXCHANGE and PROMISSORY NOTE drawn or made...

amended by 70/1981 s 12(b)

2.11.1981


deleted by 82/1997 s 7(a)

1.1.1998

BILL OF EXCHANGE and PROMISSORY NOTE (not being a bill or note...

deleted by 82/1997 s 7(a)

1.1.1998

BILL OF EXCHANGE and PROMISSORY NOTE of any other kind (except a bank note)

amended by 19/1991 s 6(g)

18.4.1991


amended by 83/1994 s 12 (Sch)

8.12.1994


deleted by 82/1997 s 7(a)

1.1.1998

BILL OF LADING OR SHIPPING NOTE

deleted by 81/1985 s 11(d)

5.8.1985

CONTRACT NOTE (not otherwise charged)

deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984

CONTRACT NOTE

deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984

CONTRACT

deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984

cl 3

CONVEYANCE or TRANSFER amended by 101/1976 s 7

16.12.1976


CONVEYANCE or TRANSFER amended by 111/1980 s 15(c), (d)

6.11.1980


CONVEYANCE or TRANSFER amended by 95/1982 s 17(a)—(d)

23.12.1982


CONVEYANCE or TRANSFER (ab) deleted by 89/1983 s 10(b)

1.1.1984


CONVEYANCE or TRANSFER amended by 89/1983 s 10(c)

1.1.1984


CONVEYANCE or TRANSFER amended by 50/1984 s 3(1) (Sch 6)

1.11.1984


CONVEYANCE or TRANSFER amended by 81/1985 s 11(e), (g)

5.8.1985


CONVEYANCE or TRANSFER (aab) deleted by 81/1985 s 11(f)

5.8.1985


CONVEYANCE or TRANSFER amended by 8/1986 s 7(e)

13.3.1986


CONVEYANCE or TRANSFER amended by 42/1992 s 6(b)

1.9.1992


CONVEYANCE or TRANSFER amended by 88/1992 s 44(b), (c)

14.12.1992


CONVEYANCE or TRANSFER amended by 49/1995 s 9(a)

1.7.1995


CONVEYANCE or TRANSFER amended by 40/1999 s 2(a)

5.8.1999


CONVEYANCE or TRANSFER amended by 15/2002 s 7(a)

5.9.2002


CONVEYANCE or TRANSFER amended by 34/2002 s 45(a), (b)

1.8.2003


CONVEYANCE or TRANSFER amended and redesignated as cl 3 by 44/2003 s 3(1) (Sch 1)

24.11.2003

cl 3(1)

amended by 38/2008 s 44(3)

1.1.2009


amended by 7/2017 s 139(1), (3)

15.3.2017


(a) deleted by 7/2017 s 139(2)

15.3.2017

cl 3(2)



Exemption No 1

substituted by 81/1985 s 11(h)

5.8.1985


substituted by 80/2000 s 20(a)

14.12.2000

Exemption No 2

inserted by 81/1985 s 11(h)

5.8.1985


amended by 34/2002 s 45(c)

1.8.2003


amended by 41/2004 s 10(8)

4.11.2004

Exemption No 3

inserted by 100/1986 s 18(f)

18.12.1986


amended by 34/2002 s 45(d)

1.8.2003


deleted by 38/2008 s 44(4)

1.1.2009

Exemption No 3

inserted by 7/2017 s 139(4)

15.3.2017

Exemption No 4

inserted by 100/1986 s 18(f)

18.12.1986


amended by 83/1994 s 12 (Sch)

8.12.1994


amended by 38/2008 s 44(5)

1.1.2009

Exemption No 5

inserted by 100/1986 s 18(f)

18.12.1986


substituted by 83/1994 s 12 (Sch)

8.12.1994


amended by 38/2008 s 44(6)

1.1.2009


amended by 58/2009 s 42(1)

1.1.2010

cl 4 before deletion by 7/2017

CONVEYANCE operating substituted by 101/1976 s 8

16.12.1976


CONVEYANCE operating amended by 81/1985 s 11(i)

5.8.1985


CONVEYANCE operating amended by 36/1990 s 8

24.5.1990


CONVEYANCE operating amended by 88/1992 s 44(d), (e)

14.12.1992


CONVEYANCE operating amended by 14/1994 s 15(a)

1.9.1994


CONVEYANCE operating amended by 49/1995 s 9(b)

1.7.1995


CONVEYANCE operating amended by 42/1997 s 4

17.7.1997


CONVEYANCE operating amended by 40/1999 s 2(b)

5.8.1999


CONVEYANCE operating amended by 15/2002 s 7(b)

5.9.2002


CONVEYANCE operating amended by 34/2002 s 45(e)

1.8.2003


CONVEYANCE operating amended and redesignated as cl 4 by 44/2003 s 3(1) (Sch 1)

24.11.2003

cl 4(1)

amended by 38/2008 s 44(7)

1.1.2009


(aa) deleted by 38/2008 s 44(7)

1.1.2009

cl 4(2)



Exemption No 2

inserted by 81/1985 s 11(j)

5.8.1985


substituted by 80/2000 s 20(b)

14.12.2000

Exemption No 3

inserted by 100/1986 s 18(g)

18.12.1986


amended by 34/2002 s 45(f)

1.8.2003


deleted by 38/2008 s 44(8)

1.1.2009

Exemption No 4

inserted by 100/1986 s 18(g)

18.12.1986


amended by 83/1994 s 12 (Sch)

8.12.1994


amended by 38/2008 s 44(9)

1.1.2009

Exemption No 5

inserted by 100/1986 s 18(g)

18.12.1986


substituted by 83/1994 s 12 (Sch)

8.12.1994


amended by 38/2008 s 44(10)

1.1.2009


amended by 58/2009 s 42(2)

1.1.2010

cl 4

deleted by 7/2017 s 139(5)

15.3.2017

cl 5

CONVEYANCE for the partition amended by 95/1982 s 17(e)

23.12.1982


CONVEYANCE for the partition amended by 42/1992 s 6(c)

1.9.1992


CONVEYANCE for the partition redesignated as cl 5 by 44/2003 s 3(1) (Sch 1)

24.11.2003


deleted by 28/2005 s 15(3)

1.7.2006

cl 6

CONVEYANCE for effectuating amended by 111/1980 s 15(e)

6.11.1980


CONVEYANCE for effectuating amended by 42/1992 s 6(d)

1.9.1992


CONVEYANCE for effectuating redesignated as cl 6 by 44/2003 s 3(1) (Sch 1)

24.11.2003


deleted by 28/2005 s 15(3)

1.7.2006

CONVEYANCE to which s 71D applies

inserted by 111/1980 s 15(f)

6.11.1980


deleted by 19/1991 s 6(h)

18.4.1991

cl 7

CONVEYANCE of any other kind amended by 42/1992 s 6(e)

1.9.1992


CONVEYANCE of any other kind redesignated as cl 7 by 44/2003 s 3(1) (Sch 1)

24.11.2003


deleted by 28/2005 s 15(3)

1.7.2006

cl 8

DEED substituted by 42/1992 s 6(f)

1.9.1992


DEED redesignated as cl 8 by 44/2003 s 3(1) (Sch 1)

24.11.2003


deleted by 28/2005 s 15(2)

1.7.2006

DOCUMENT or other INSTRUMENT

deleted by 95/1982 s 17(f)

23.12.1982

INSTALMENT PURCHASE AGREEMENT

deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984

cl 9 before deletion by 28/2005

INSTRUMENT amended by 42/1992 s 6(g)

1.9.1992


INSTRUMENT redesignated as cl 9 by 44/2003 s 3(1) (Sch 1)

24.11.2003

cl 9

deleted by 28/2005 s 15(3)

1.7.2006

LEASE (not being a lease...)

amended by 111/1980 s 15(g)

6.11.1980


amended by 81/1985 s 11(k)

5.8.1985


deleted by 72/1995 s 6(d)

23.11.1995

cl 10 before deletion by 24/2009

LEASE or AGREEMENT FOR LEASE inserted by 72/1995 s 6(d)

23.11.1995


amended and redesignated as cl 10 by 44/2003 s 3(1) (Sch 1)

24.11.2003

cl 10(2)



Exemption No 1

substituted by 27/2001 s 14

1.1.2002

LEASE made subsequently...

deleted by 72/1995 s 6(e)

23.11.1995

LETTER OF ALLOTMENT

deleted by 81/1985 s 11(l)

5.8.1985

cl 10

deleted by 24/2009  18(1)

4.6.2009

cl 11 before deletion by 7/2017

may be repealed by proclamation: s 82A



MORTGAGE amended by 101/1976 s 9

16.12.1976


MORTGAGE amended by 88/1992 s 44(f)(i)

14.12.1992


MORTGAGE amended by 31/2003 s 13

1.10.2003


MORTGAGE amended and redesignated as cl 11 by 44/2003 s 3(1) (Sch 1)

24.11.2003

cl 11(1)

amended by 28/2005 s 12(1)

1.7.2005


(a)(iii) deleted by 28/2005 s 12(1)

1.7.2005


amended by 28/2005 s 17

1.7.2007


amended by 28/2005 s 20

1.7.2008

cl 11(2)



Exemption Nos 2a and 2b

inserted by 28/2005 s 12(2)

1.7.2005

Exemption No 3

inserted by 88/1992 s 44(f)(ii)

14.12.1992


amended by 23/2001 s 117(a)

15.7.2001

Exemption No 4

inserted by 72/1995 s 6(f)

23.11.1995

cl 11(3) and (4)

inserted by 28/2005 s 12(3)

1.7.2005

cl 11

deleted by 7/2017 s 139(6)

15.3.2017

POWER OF ATTORNEY

deleted by 42/1992 s 6(h)

1.9.1992

RECEIPTS

deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984

cl 12 before deletion by 10/2011

RETURN lodged with the Commissioner by a company redesignated as cl 12 by 44/2003 s 3(1) (Sch 1)

24.11.2003

cl 12

deleted by 10/2011 s 5(2)

1.5.2011

cl 13 before deletion by 24/2009

RETURN lodged with the Commissioner by a financial institution under s 44 inserted by 82/1997 s 7(b)

1.1.1998


RETURN lodged with the Commissioner by a financial institution under s 44 amended by 41/1999 s 23(b)

1.12.1998


RETURN lodged with the Commissioner by a financial institution under s 44 amended and redesignated as cl 13 by 44/2003 s 3(1) (Sch 1)

24.11.2003

cl 13(2)



Exemption No 1

amended by 41/1999 s 23(c), (d)

1.12.1998

Exemption No 2

amended by 41/1999 s 23(e)

1.12.1998

Exemption No 3

amended by 41/1999 s 23(f), (g)

1.12.1998

cl 13

deleted by 24/2009 s 18(2)

4.6.2009

cl 14 before deletion by 38/2008

RETURN lodged with the Commissioner by a dealer amended by 111/1980 s 15(h)

6.11.1980


RETURN lodged with the Commissioner by a dealer amended by 42/1992 s 6(i)

1.9.1992


RETURN lodged with the Commissioner by a dealer amended by 49/1995 s 9(c), (d)

1.7.1995


RETURN lodged with the Commissioner by a dealer amended by 34/2002 s 44(g)

1.8.2003


RETURN lodged with the Commissioner by a dealer amended and redesignated as cl 14 by 44/2003 s 3(1) (Sch 1)

24.11.2003

cl 14(2)



Exemption No 1

amended by 100/1986 s 18(h)

1.2.1987


substituted by 34/2002 s 45(h)

1.8.2003

Exemption No 2

amended by 100/1986 s 18(i)

1.2.1987


substituted by 34/2002 s 45(h)

1.8.2003

cl 14

deleted by 38/2008 s 44(11)

1.1.2009

cl 15 before deletion by 38/2008

RETURN under s 90G inserted by 8/1986 s 7(f)

13.3.1986


RETURN under s 90G substituted by 42/1992 s 6(j)

1.9.1992


RETURN under s 90G amended by 49/1995 s 9(e)

1.7.1995


RETURN under s 90G amended by 34/2002 s 45(i)

1.8.2003


RETURN under s 90G redesignated as cl 15 by 44/2003 s 3(1) (Sch 1)

24.11.2003

cl 15

deleted by 38/2008 s 44(11)

1.1.2009

TOTALIZATOR

deleted by 104/1976 s 4(2) (Sch 2)

1.1.1977

TOTALIZATOR AGENCY BOARD

deleted by 104/1976 s 4(2) (Sch 2)

1.1.1977

Pt 2

heading inserted by 44/2003 s 3(1) (Sch 1)

24.11.2003

cl 16

GENERAL EXEMPTIONS FROM ALL STAMP DUTIES amended and redesignated as cl 16 by 44/2003 s 3(1) (Sch 1)

24.11.2003

Exemption No 1

substituted by 111/1980 s 15(i)

6.11.1980

Exemption No 1A

inserted by 88/1992 s 44(g)

14.12.1992

Exemption No 6

substituted by 101/1976 s 10

16.12.1976


substituted by 30/1982 s 4

19.8.1982


substituted by 95/1982 s 17(g)

23.12.1982

Exemption No 13

substituted by 42/1992 s 6(k)

1.9.1992

Exemption No 13C

inserted by 8/1986 s 7(g)

13.3.1986


deleted by 38/2008 s 44(12)

1.1.2009

Exemption No 14

deleted by 38/2008 s 44(12)

1.1.2009

Exemption Nos 14A and 14B

deleted by 50/1984 s 3(1) (Sch 6)

1.11.1984

Exemption No 19

substituted by 14/1994 s 15(b)

1.9.1994


amended by 34/2002 s 45(j)

1.8.2003

Exemption No 20

amended by 14/1994 s 15(c)

1.9.1994


amended by 34/2002 s 45(k)

1.8.2003

Exemption No 20A

inserted by 11/1999 s 4

18.3.1999


amended by 23/2001 s 117(b)

15.7.2001


deleted by 38/2008 s 44(13)

1.1.2009

Exemption No 21

amended by 14/1994 s 15(c)

1.9.1994


amended by 34/2002 s 45(l)

1.8.2003

Exemption No 22

inserted by 83/1994 s 11

8.12.1994


amended by 18/1996 s 10(a)

24.4.1996


amended by 23/2001 s 117(c)

15.7.2001


amended by 34/2002 s 45(m)

1.8.2003


deleted by 38/2008 s 44(14)

1.1.2009

Exemption No 23

amended by 50/1984 s 3(1) (Sch 6)

1.11.1984

prescribed person

amended by 50/1984 s 3(1) (Sch 6)

1.11.1984


amended by 46/2019 s 38(1), (2)

1.5.2020

Exemption No 24

inserted by 52/1989 s 10

21.9.1989


substituted by 14/1994 s 15(d)

1.9.1994


amended by 49/1995 s 9(f)

1.7.1995


substituted by 34/2002 s 45(n)

1.8.2003


deleted by 38/2008 s 44(15)

1.1.2009

Exemption No 24AA

inserted by 18/1996 s 10(b)

24.4.1996


amended by 34/2002 s 45(o)

1.8.2003


deleted by 38/2008 s 44(15)

1.1.2009

Exemption No 24A

inserted by 14/1994 s 15(d)

1.9.1994


amended by 34/2002 s 45(p)

1.8.2003


deleted by 38/2008 s 44(15)

1.1.2009

Exemption No 24B

inserted by 14/1994 s 15(d)

1.9.1994


amended by 34/2002 s 45(q)

1.8.2003

Exemption No 24C

inserted by 72/1995 s 6(g)

23.11.1995


amended by 34/2002 s 45(r)

1.8.2003


deleted by 38/2008 s 44(16)

1.1.2009

Exemption No 24D

inserted by 21/2000 s 28(d)

8.6.2000


amended by 34/2002 s 45(s)

1.8.2003


deleted by 38/2008 s 44(16)

1.1.2009

Exemption No 25

inserted by 74/1991 s 14

12.12.1991


amended by 58/2001 Sch 2 cl 6

1.1.2003

Exemption No 26

inserted by 80/2000 s 20(c)

14.12.2000


substituted by 23/2008 s 4

26.6.2008

Exemption No 27

inserted by 28/2005 s 12(4)

1.7.2005

Exemption No 27A

inserted by 30/2023 Sch 2 cl 10

1.1.2025

Exemption Nos 28—30

inserted by 28/2005 s 15(4)

1.7.2006

Exemption Nos 31 and 32

inserted by 54/2012 s 36

1.7.2012

Exemption No 33

inserted by 57/2016 s 108

1.7.2016

Form A

deleted by 72/1995 s 6(h)

23.11.1995

Sch 3

deleted by 47/1990 s 6

1.7.1990

Sch 3

inserted by 2/2015 s 5

28.10.2013

Transitional etc provisions associated with Act or amendments

Stamp Duties Act Amendment Act 1988

9—Transitional provision

Section 71E of the principal Act applies in relation to transactions entered into on or after 7th December, 1987, but no offence arises under subsection (6)(a) of that section in relation to a transaction entered into before the date of assent to this Act if the required statement is lodged with the Commissioner within two months after assent.

Stamp Duties Act Amendment Act 1989

4—Application of Act

The amendments effected by this Act apply to conveyances lodged with the Commissioner of Stamps for stamping on or after 1 February, 1988.

Stamp Duties Act Amendment Act (No. 4) 1990

7—Transitional provisions

Where a company, person or firm of persons carried on general insurance business before the enactment of this Act, the company, person or firm

(a) is required to lodge monthly returns only in relation to general insurance business carried on by it on or after 1 July, 1990; and

(b) will be taken to have complied with the requirements of section 36(1) of the principal Act, as amended by this Act, in relation to the period from 1 July, 1990, until the enactment of this Act if the monthly returns required in relation to that period are lodged with the Commissioner not later than the fifteenth day of the month commencing after the enactment of this Act.

Stamp Duties (Rates) Amendment Act 1992

7—Application of amendments

The amendments made by sections 5 and 6 of this Act apply to instruments executed on or after the commencement of this Act (with the effect that instruments executed before that commencement will be chargeable with duty as if those provisions had not been enacted).

Stamp Duties (Penalties, Reassessments and Securities) Amendment Act 1992

45—Transitional provision

(1) Subject to this section, the amendments made by this Act do not affect the amount of duty chargeable on an instrument executed, or a transaction completed, before the commencement of this Act.

(2) If—

(a) a mortgage executed before the commencement of this Act is extended or renewed after the commencement of this Act; or

(b) a liability that is secured by a mortgage executed before the commencement of this Act is incurred after the commencement of this Act (except a liability that accrues in respect of a liability that was incurred before the commencement of this Act, or a liability that takes effect in substitution for an earlier liability and does not-when incurred-exceed the amount of the earlier liability); or

(c) after the commencement of this Act the time for payment or repayment of a liability secured by a mortgage executed before the commencement of this Act is extended or deferred,

duty is chargeable under the principal Act as amended by this Act as if the mortgage were a new and separate instrument executed on the date of the extension or renewal, the date when the fresh liability was incurred, or the date when the time for payment or repayment of the liability was extended or deferred (as the case requires), but allowance must be made for duty paid on the mortgage before that date.

Stamp Duties (Concessions) Amendment Act 1994

10—Transitional provision

The amendments made by sections 5 and 6 of this Act apply in relation to rental business transacted on or after 1 June 1994.

Stamp Duties (Miscellaneous) Amendment Act 1996

11—Transitional provision

The amendments made by this Act do not affect the amount of duty chargeable on an instrument executed before the commencement of this Act.

Stamp Duties (Miscellaneous No. 2) Amendment Act 1997

8—Transitional provision

A bank is not required to pay duty on a cheque form or cheque under the principal Act as amended by this Act if duty has already been paid in relation to the cheque form or cheque under the repealed provisions of the principal Act.

Stamp Duties (Miscellaneous) Amendment Act 1998

4—Transitional provision

(1) The amendment made by section 3(a) of this Act does not apply in relation to—

(a) insurance premiums received or charged in account (whether directly or by agents) before 1 June 1998; or

(b) insurance premiums received or charged in account (whether directly or by agents) before 1 August 1998 relating to policies to be in force for 12 months or less commencing before 1 September 1998,

with the effect that those insurance premiums will be chargeable with duty as if section 3(a) had not been enacted.

(2) The amendment made by section 3(b) of this Act does not apply in relation to applications made before the commencement of section 3(b).

(3) The amendment made by section 3(c) of this Act does not apply in relation to applications where the term of the registration is to take effect before 1 September 1998, with the effect that those applications will be charged with duty as if section 3(c) had not been enacted.

Stamp Duties (Conveyance Rates) Amendment Act 1999

3—Application of amendments

(1) The amendments made by section 2 of this Act apply to instruments first lodged with the Commissioner of State Taxation for stamping on or after the commencement of this Act.

(2) However, if on application under this subsection the Commissioner of State Taxation is satisfied that an instrument lodged for stamping gives effect to a written agreement entered into before 27 May 1999, the amendments made by section 2 of this Act will not apply to the instrument (and the instrument will be chargeable with duty as if those amendments had not been enacted).

Commonwealth Places (Mirror Taxes Administration) (Modification of State Taxing Laws) Regulations 2000 (No. 8 of 2000)

4—Prescribed modification of State taxing laws (s. 7(1))

Each State taxing law is modified under section 7(1) of the Act by the addition of a provision to the following effect:

(1) "This State taxing law is to be read together with its corresponding applied law as a single body of law.".

(2) The principle in subregulation (1) is subject to any express exceptions and qualifications prescribed under the Act and the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth.

Stamp Duties (Land Rich Entities and Redemption) Amendment Act 2000

21—Amendments relating to redemption to operate retrospectively and prospectively

(1) The MSP amendments operate both prospectively and retrospectively.

(2) However—

(a) the MSP amendments do not operate retrospectively in respect of an instrument or transaction made or occurring before the relevant date but on or after 30 September 1999; and

(b) the MSP amendments only operate to impose a liability in respect of an instrument or transaction made or occurring before 30 September 1999 if—

(i) no assessment of duty in respect of the instrument or transaction had been made before the relevant date; or

(ii) an assessment of duty in respect of the instrument or transaction had been made before the relevant date but—

• no objection to the assessment was made within 60 days after the date of the assessment; or

• an objection to the assessment was made and the objection was disallowed; and

(c) the MSP amendments do not validate the assessment of duty made in relation to the transaction that was the subject of the High Court's judgment in the case of MSP Nominees Pty Ltd and another v Commissioner of Stamps1 or authorise a reassessment of duty in that case.

(3) In this section—

MSP amendments means the amendments made by sections 5, 6, 7 and 12 of this Act insofar as they are applicable to the redemption, cancellation or extinguishment of an interest in a unit trust scheme;

relevant date means the date of the introduction of the Bill for this Act into the Parliament.

Note—

1 (1999) 166 ALR 149.

Stamp Duties (Rental Business and Conveyance Rates) Amendment Act 2002

8—Application of amendments

(1) The amendments made by section 7 of this Act apply to instruments first lodged with the Commissioner of State Taxation for stamping on or after the commencement of that section.

(2) However, if on application under this subsection the Commissioner of State Taxation is satisfied that an instrument lodged for stamping gives effect to a written agreement entered into on or before 11 July 2002, the amendments made by section 7 of this Act will not apply to the instrument (and the instrument will be chargeable with duty as if those amendments had not been enacted).

Statutes Amendment (Stamp Duties and Other Measures) Act 2002

27—Transitional provision

The amendment made to the principal Act by section 21(c) of this Act does not apply in relation to stamp duty paid before the commencement of that section.

Stamp Duties (Gaming Machine Surcharge) Amendment Act 2002

4—Application of amendments

The amendments made by this Act do not apply to a transaction entered into before the commencement of this Act.

Statutes Amendment (Corporations—Financial Services Reform) Act 2002

46—Transitional provisions

(1) The Australian Stock Exchange Limited will, on the commencement of this section, be taken to be a registered market licensee under Part 3A of the principal Act without the need for an application under Division 4 of that Part (as enacted by this Act).

(2) The body registered by the Commissioner of State Taxation under Division 4 of Part 3A of the principal Act immediately before the commencement of this section will, on that commencement, be taken to be a registered CS facility licensee under Part 3A of the principal Act without the need for an application under Division 4 of that Part (as enacted by this Act).

Stamp Duties (Rental and Mortgage Duty) Amendment Act 2003, Sch—Transitional provision

1 Part 3 Division 2 of the Stamp Duties Act 1923 (the Act) is to be read subject to the following qualification:

An amount received under or in respect of a contract, agreement or arrangement entered into before 1 October 2003 is required to be included in a statement to be lodged under section 31F of the Act if (and only if) it was required to be brought into account for the calculation of rental duty under the relevant provisions of the Act, as in force immediately before 1 October 2003.

Stamp Duties (Land Rich Entities) Amendment Act 2006, Sch 1

1—Transitional provision

(1) The amendments made by this Act to the Stamp Duties Act 1923 apply only in relation to transactions entered into after the commencement of this clause.

(2) Section 98(1) of the Stamp Duties Act 1923, as amended by this Act, applies to a transaction entered into after the commencement of this clause but before the day on which this Act is assented to by the Governor (the day of assent) as if the period of 2 months referred to in that provision ends 2 months after the day of assent.

Statutes Amendment (Domestic Partners) Act 2006

205—Transitional provision

An amendment made by this Act to the Stamp Duties Act 1923 applies only in relation to instruments executed after the commencement of the amendment.

Stamp Duties (Trusts) Amendment Act 2008, Sch 1

1—Transitional provision

The amendment made by section 3(2) of this Act to section 71 of the Stamp Duties Act 1923 operates both prospectively and retrospectively.

Statutes Amendment (Budget 2008) Act 2008, Sch 1

1—Transitional provisions

(1) If—

(a) a person is entitled to a first home bonus grant under section 18B of the First Home Owner Grant Act 2000, as enacted by this Act (the relevant entitlement); and

(b) the person has—

(i) in respect of a conveyance that relates to the land on which the home under that Act is situated or is to be built (as the case may be), received a benefit under section 71C of the Stamp Duties Act 1923; or

(ii) received a benefit constituted by an ex gratia payment by the State in order to provide for the first home bonus grant envisaged by this Act for the period between 5 June 2008 and the date of enactment of this Act,

the amount of the relevant entitlement will be reduced by the amount of the benefit provided under section 71C of the Stamp Duties Act 1923 or by the amount of the ex gratia payment, or both (including so as to fully set off the amount of the relevant entitlement).

(2) If—

(a) a person has received a benefit constituted by an ex gratia payment by the State in order to provide for the first home bonus grant envisaged by this Act for the period between 5 June 2008 and the date of the enactment of this Act; and

(b) the person has also, in respect of a conveyance that relates to the land on which the home that is relevant to the ex gratia payment is situated, or is to be built, (as the case may be), received a benefit under section 71C of the Stamp Duties Act 1923 (the relevant benefit),

the Commissioner of State Taxation may recover the amount of the relevant benefit from any person who claimed that benefit as a debt due to the Crown.

(3) If—

(a) a person has received a benefit under section 71C of the Stamp Duties Act 1923 (the relevant benefit); and

(b) the conveyance on which the benefit is based falls within the ambit of subsection (8) of section 71C of the Stamp Duties Act 1923 (as enacted by this Act),

the Commissioner of State Taxation may recover the amount of the relevant benefit from any person who claimed that benefit as a debt due to the Crown.

(4) To avoid doubt, any set off or right of recovery under this clause extends to a benefit obtained before the commencement of this clause.

Stamp Duties (Insurance) Amendment Act 2011, Sch 1

1—Transitional provision

(1) An insurer that is licensed under Part 3 Division 3 of the Stamp Duties Act 1923 immediately before the repeal of that Division by section 4 of this Act will be taken to be registered for the purposes of Part 3 Division 3 of the Act as inserted by that section.

(2) In this clause—

insurer has the same meaning as in the Stamp Duties Act 1923 (as amended by this Act).

Statutes Amendment (Land Holding Entities and Tax Avoidance Schemes) Act 2011

8—Transitional provision

(1) In this section—

new Part 4 means Part 4 inserted into the principal Act by this Part;

old Part 4 means Part 4 of the principal Act as in force immediately before the commencement of this Act;

principal Act means the Stamp Duties Act 1923.

(2) Unless the contrary intention appears, a term used in this section and also in new Part 4 has the same meaning in this section as it has in that Part.

(3) The duty chargeable under new Part 4 is chargeable on any acquisition of a prescribed interest, or any increase of a prescribed interest, in a land holding entity occurring on or after 1 July 2011.

(4) If a person acquires an interest in a land holding entity on or after 1 July 2011, acquisitions made before that date are to be counted for the purpose of determining whether the person has a prescribed interest in the entity under new Part 4.

(5) The enactment of new Part 4 does not affect a liability to duty arising under the principal Act with respect to the acquisition of a significant interest, or an increase in a significant interest, in a private entity (as those terms are defined for the purposes of old Part 4) occurring before 1 July 2011 (and accordingly old Part 4 will continue to apply with respect to the assessment and imposition of duty in such a case as if this Act had not been enacted).

(6) An interest acquired in a land holding entity on or after 1 July 2011 as a result of an agreement entered into, or option executed, before 1 July 2011 is to be treated, for the purposes of this section, as if it were acquired before 1 July 2011 (and accordingly old Part 4 will apply to the relevant acquisition but the acquisition may still be counted for the purposes of determining whether a prescribed interest is acquired or held under new Part 4 on or after 1 July 2011).

Statutes Amendment and Repeal (Budget 2015) Act 2015

40—Transitional provision

The amendments made to sections 31 and 67(2)(b) of the Stamp Duties Act 1923, and the repeal of section 31A of that Act, by this Part will be taken to extend in their operation to and in relation to contracts, agreements and instruments entered into or executed before 18 June 2015 as if the Stamp Duties Act 1923, as amended by section 27, 28 and 31(1) of this Act, was the Act in force immediately before the contract, agreement or instrument was entered into or executed (as the case may be).

49—Transitional provisions

(1) A reference in section 60A(1) of the Stamp Duties Act 1923, as in force before the commencement of section 42 of this Act and at any previous time, to the date of the sale of property conveyed or transferred is to be taken to have been (and to always have been) a reference to the date of the conveyance of the property.

(2) A reference in section 65 of the Stamp Duties Act 1923, as in force before the commencement of section 43 of this Act and at any previous time, to the date of the sale of property is to be taken to have been (and to always have been) a reference to the date of the conveyance of the property.

(3) Despite subclauses (1) and (2), an amendment made by section 42 or 43 does not operate to impose duty in respect of an instrument or transaction if, before 17 December 2013—

(a) an assessment of duty was made in respect of the instrument or transaction; and

(b) an objection to the assessment was lodged with the Minister not later than 60 days after the date of service of the assessment on the person assessed as liable to pay duty.

Statutes Amendment and Repeal (Simplify) Act 2017

140—Transitional provision

An amendment to the Stamp Duties Act 1923 made by this Part does not affect any liability to pay duty that existed under that Act as in force immediately before the commencement of the amendment.

Statutes Amendment and Repeal (Budget Measures) Act 2018, Pt 16

133—Transitional provision

The amendments made by section 132 to section 71CC of the Stamp Duties Act 1923 apply only in relation to instruments executed after the commencement of this Part.

Statutes Amendment and Repeal (Budget Measures) Act 2018, Pt 18

138—Transitional provision

Section 2(13) of the Stamp Duties Act 1923, as in force immediately before the commencement of section 136 of this Act, continues to apply in relation to dutiable instruments described in that provision that are executed before the commencement of that section.

Historical versions

Reprint—1.11.1984


Reprint No 1—12.12.1991


Reprint No 2—3.2.1992


Reprint No 3—1.9.1992


Reprint No 4—14.12.1992


Reprint No 5—1.3.1993


Reprint No 6—1.6.1994


Reprint No 7—1.9.1994


Reprint No 8—1.1.1995


Reprint No 9—2.3.1995


Reprint No 10—13.7.1995


Reprint No 11—30.11.1995


Reprint No 12—24.4.1996


Reprint No 13—1.7.1996


Reprint No 14—4.11.1996


Reprint No 15—27.3.1997


Reprint No 16—1.7.1997


Reprint No 17—17.7.1997


Reprint No 18—1.1.1998


Reprint No 19—27.7.1998


Reprint No 20—1.9.1998


Reprint No 21—3.12.1998


Reprint No 22—18.3.1999


Reprint No 23—5.8.1999


Reprint No 24—8.6.2000


Reprint No 25—14.12.2000


Reprint No 26—15.7.2001


Reprint No 27—26.7.2001


Reprint No 28—1.1.2002


Reprint No 29—4.5.2002


Reprint No 30—5.9.2002


Reprint No 31—28.11.2002


Reprint No 32—1.1.2003


Reprint No 33—1.8.2003


Reprint No 34—1.10.2003


Reprint No 35—24.11.2003


1.7.2004


4.11.2004


24.2.2005


1.7.2005


1.7.2006


22.9.2006


18.1.2007


1.6.2007


1.7.2007


5.6.2008 (electronic only)


26.6.2008 (electronic only)


1.7.2008


1.1.2009


4.6.2009


1.7.2009


1.1.2010


1.2.2010


1.7.2010


1.5.2011


1.7.2011


31.5.2012 (electronic only)


1.7.2012


1.7.2013


28.10.2013 (electronic only


21.11.2013


18.6.2015 (electronic only)


26.11.2015


20.6.2016 (electronic only)


1.7.2016 (electronic only)


4.7.2016


8.12.2016


15.3.2017


12.12.2017


1.1.2018 (electronic only)


1.7.2018


22.11.2018


1.7.2019


1.5.2020


15.6.2023




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