1988 New South Wales Office of State Revenue - Stamp Duty Revenue Rulings Documents

January 1988

• POLICIES OF INSURANCE - DUTY ON "MAXIMUM LOSS" POLICIES (SD83) [1988] NSWOSRSD 1 (5 January 1988)
• GUIDE TO LODGING INSTRUMENTS AND ANSWERING REQUISITIONS (SD86) [1988] NSWOSRSD 2 (5 January 1988)
• CHARGES IN BUILDING CONTRACTS - CAVEATS - LOAN SECURITY DUTY (SD87) [1988] NSWOSRSD 3 (12 January 1988)

February 1988

• EMPLOYEE SHARE PLAN TRANSFERS (SD88) [1988] NSWOSRSD 4 (16 February 1988)
• TRANSACTIONS OTHERWISE THAN BY DUTIABLE INSTRUMENT - PARTNERSHIP INTERESTS (SD89) [1988] NSWOSRSD 5 (29 February 1988)

March 1988

• FINANCIAL INSTITUTIONS DUTY - CREDITING OF AN ACCOUNT (SD90) [1988] NSWOSRSD 6 (4 March 1988)
• SUPERANNUATION TRUST DEEDS - AMENDMENTS MADE TO ENSURE COMPLIANCE WITH COMMONWEALTH OCCUPATIONAL SUPERANNUATION STANDARDS (SD91) [1988] NSWOSRSD 7 (9 March 1988)
• FINANCIAL INSTITUTIONS DUTY - APPROVED DEPOSIT FUND TRUSTEE - PERMANENT BUILDING SOCIETIES (SD92) [1988] NSWOSRSD 8 (10 March 1988)
• JOINT AND SEVERAL GUARANTEES (SD93) [1988] NSWOSRSD 9 (14 March 1988)
• REMISSION OF FINES FOR LATE PAYMENT OF STAMP DUTY ON INSTRUMENTS (SD94) [1988] NSWOSRSD 10 (14 March 1988)

April 1988

• EXCHANGES OF LAND WITH OR WITHOUT CONSIDERATION (SD95) [1988] NSWOSRSD 11 (18 April 1988)
• FAMILY PROVISION ACT 1982, STAMP DUTY (SD96) [1988] NSWOSRSD 12 (22 April 1988)
• VALUATION OF ANNUITIES, LIFE ESTATES AND REMAINDER INTERESTS (SD97) [1988] NSWOSRSD 13 (22 April 1988)
• DECLARATION OF TRUST - PROPERTY VESTED IN DECLARANT AS VENDOR (Akkerman's Case) (SD98) [1988] NSWOSRSD 14 (22 April 1988)

June 1988

• CONCESSIONS IN RESPECT OF PURCHASES BY HOUSING DEPARTMENT TENANTS (SD100) [1988] NSWOSRSD 16 (1 June 1988)
• FINES FOR LATE PAYMENT - CONDITIONAL CONTRACTS (SD99) [1988] NSWOSRSD 15 (2 June 1988)
• STAMP DUTY CONCESSIONS IN RESPECT OF RENTAL/PURCHASE SCHEMES (SD101) [1988] NSWOSRSD 17 (14 June 1988)
• ABORIGINAL DEVELOPMENT COMMISSION - STAMP DUTY EXEMPTIONS (SD102) [1988] NSWOSRSD 18 (23 June 1988)
• ERARING POWER STATION ACT 1981 - STAMP DUTY EXEMPTIONS (SD103) [1988] NSWOSRSD 19 (23 June 1988)
• STAMP DUTY ON MOTOR VEHICLE CERTIFICATES OF REGISTRATION FOLLOWING REPOSSESSION (SD104) [1988] NSWOSRSD 20 (30 June 1988)
• STAMP DUTY ON HIRING OF VIDEO CASSETTES (SD105) [1988] NSWOSRSD 21 (30 June 1988)
• TRANSACTIONS OTHERWISE THAN BY DUTIABLE INSTRUMENTS - SALE OF BUSINESS - VALUATION OF ASSETS (SD106) [1988] NSWOSRSD 22 (30 June 1988)
• TRUST UNITS - CHANGES IN BENEFICIAL OWNERSHIP (SD107) [1988] NSWOSRSD 23 (30 June 1988)
• POLICIES OF INSURANCE - DISABILITY INCOME POLICIES (SD108) [1988] NSWOSRSD 24 (30 June 1988)

July 1988

• DECLARATIONS OF TRUST - CONTRACT WITH PURCHASER SHOWN AS TRUSTEE - FARRAR'S CASE (SD109) [1988] NSWOSRSD 25 (25 July 1988)
• REFUNDS IN RESPECT OF CONTRACTS FOR SALE OF LAND (SD110) [1988] NSWOSRSD 26 (25 July 1988)
• JOINT AND SEVERAL GUARANTEES - APPLICATION OF SECTION 17 FOLLOWING MINISTERIAL DIRECTION (SD112) [1988] NSWOSRSD 28 (29 July 1988)

August 1988

• STAMP DUTIES ACT 1920 - DIVISION 30 - ACQUISITIONS OF COMPANY AND UNIT TRUST INTERESTS DUTIABLE AS CONVEYANCES OF LAND - "OWNERSHIP" OF LAND (SD111) [1988] NSWOSRSD 27 (1 August 1988)
• STAMP DUTIES ACT 1920 - SECTIONS 97A AND 99A -MEANING OF "RECOGNISED STOCK EXCHANGE" (SD113) [1988] NSWOSRSD 29 (31 August 1988)
• STAMP DUTY ON DISCHARGE OF A CHARGE (SD114) [1988] NSWOSRSD 30 (31 August 1988)
• FIRST HOME PURCHASE MORTGAGES (SD115) [1988] NSWOSRSD 31 (31 August 1988)

November 1988

• FINES PAYABLE WHERE ADDITIONAL DUTY PAYABLE ON LODGED DOCUMENTS (SD116) [1988] NSWOSRSD 32 (8 November 1988)
• DIVISION 30, STAMP DUTIES ACT DEFINITION OF"MAJORITY INTEREST" (SD117) [1988] NSWOSRSD 33 (11 November 1988)
• TRANSFERS TO NEW TRUSTEES - SECTION 73(2A) STAMP DUTIES ACT (SD118) [1988] NSWOSRSD 34 (17 November 1988)
• STAMP DUTY EXEMPTION FOR CERTAIN CLASSES OF ANNUITIES - SECTION 71(3) OF THE STAMP DUTIES ACT (SD119) [1988] NSWOSRSD 35 (18 November 1988)
• DECLARATION OF TRUST - RESULTING TRUST SITUATION PROPERTY VESTED IN AN APPARENT PURCHASER (SD120) [1988] NSWOSRSD 36 (29 November 1988)

December 1988

• STAMP DUTIES ACT 1920 - DIVISION 30 - SECTION 99K -EXEMPTION FOR FINANCING ARRANGEMENTS (SD121) [1988] NSWOSRSD 37 (23 December 1988)
• DEFINITION OF "LOAN SECURITY" - MEMORANDA OF DEPOSIT SECTION 83(1)(e) STAMP DUTIES ACT 1920 (SD122) [1988] NSWOSRSD 38 (23 December 1988)