1992 New South Wales Office of State Revenue - Stamp Duty Revenue Rulings Documents

January 1992

• STAMP DUTY ON NEW LAND TITLES OFFICE FORMS (SD203) [1992] NSWOSRSD 1 (17 January 1992)
• EXEMPTION FROM STAMP DUTY - ADDITIONAL LOAN SECURITIES (SD205) [1992] NSWOSRSD 3 (29 January 1992)
• COLLATERAL LOAN SECURITIES IN RESPECT OF PROPERTY IN AND OUT OF THE STATE - SECTIONS 84BAND 84F (SD204) [1992] NSWOSRSD 2 (30 January 1992)

February 1992

• SHARE TRANSFERS - USE OF ADHESIVE STAMPS (SD206) [1992] NSWOSRSD 4 (21 February 1992)

March 1992

• FINANCIAL INSTITUTIONS DUTY - SCRIP LENDING AGREEMENTS (SD207) [1992] NSWOSRSD 5 (9 March 1992)
• HIRING ARRANGEMENT DUTY - WET HIRES (SD208) [1992] NSWOSRSD 6 (20 March 1992)
• ASSESSMENT OF UNEXECUTED DOCUMENTS (SD209) [1992] NSWOSRSD 7 (24 March 1992)
• TRAVEL COMPENSATION FUND - STAMP DUTY EXEMPTION (SD210) [1992] NSWOSRSD 8 (25 March 1992)
• GOODS, WARES OR MERCHANDISE (SEC. 43) (SD211) [1992] NSWOSRSD 9 (27 March 1992)
• REFUND OF STAMP DUTY PAID ON SPOILED STAMPS UNDER THE LOAN SECURITIES RETURNS SYSTEM (SD212) [1992] NSWOSRSD 10 (30 March 1992)

April 1992

• FINANCIAL INSTITUTIONS DUTY - SHORT TERM LIABILITIES OF ALL GROUP MEMBERS TO BE INCLUDED IN THE RETURN OF THE SHORT TERM DEALER (SD213) [1992] NSWOSRSD 11 (10 April 1992)

May 1992

• FINANCIAL INSTITUTIONS DUTY CREDITING OF ACCOUNTS WITHIN A CORPORATE GROUP (SD214) [1992] NSWOSRSD 12 (1 May 1992)
• FINANCIAL INSTITUTIONS DUTY LIABILITY OF RECEIPTS RECEIVED FROM SALE OF GOODS AS A CONSEQUENCE OF A HIRING ARRANGEMENT (SD215) [1992] NSWOSRSD 13 (1 May 1992)
• FIRST HOME PURCHASE DEFERRED STAMP DUTY SCHEME- TRUSTEE PURCHASER (SD216) [1992] NSWOSRSD 14 (29 May 1992)

June 1992

• FAMILY LAW REFUNDS (This Ruling should be read in conjunction with Revenue Ruling SD183) (SD217) [1992] NSWOSRSD 15 (19 June 1992)
• TRANSFER OF ASSETS BETWEEN SUPERANNUATION FUNDS (SD218) [1992] NSWOSRSD 16 (25 June 1992)
• FINANCIAL INSTITUTIONS DUTY REFINANCING OF A LOAN (SD219) [1992] NSWOSRSD 17 (25 June 1992)
• FINANCIAL INSTITUTIONS DUTY EXTINGUISHMENT OF DEBT OR OBLIGATION (SD220) [1992] NSWOSRSD 18 (26 June 1992)

July 1992

• FINANCIAL INSTITUTIONS DUTY - RECEIPTS LODGED WITH ONE BANK FOR CREDIT WITH ANOTHER BANK (SD221) [1992] NSWOSRSD 19 (28 July 1992)
• STAMP DUTY CONSEQUENCES OF EMPLOYEE/EMPLOYER CAR LEASING (SD222) [1992] NSWOSRSD 20 (28 July 1992)

August 1992

• STAMP DUTY PAYABLE ON "EVERETT" TYPE ASSIGNMENTS (SD223) [1992] NSWOSRSD 21 (7 August 1992)
• FINANCIAL INSTITUTIONS DUTY - LIABILITY OF AMOUNTS OF $50,000 OR MORE DEPOSITED OR BORROWED "ATCALL" (SD224) [1992] NSWOSRSD 22 (26 August 1992)

September 1992

• STAMP DUTY IMPLICATIONS OF A TRANSFER OF INTELLECTUAL PROPERTY (SD225) [1992] NSWOSRSD 23 (23 September 1992)
• LEASE OF COMPUTER HARDWARE AND SOFTWARE (SD226) [1992] NSWOSRSD 24 (23 September 1992)
• FIRST HOME PURCHASE DEFERRED STAMP DUTY SCHEME LEASE OF PROPERTY BY PURCHASER (SD227) [1992] NSWOSRSD 25 (24 September 1992)

December 1992

• FINANCIAL INSTITUTIONS DUTY - LIABILITY OF TREASURY PRODUCTS (SD228) [1992] NSWOSRSD 26 (2 December 1992)
• STAMP DUTY - TRANSFERS TO TRUSTEES (SD229) [1992] NSWOSRSD 27 (10 December 1992)
• AMENDMENT TO DEBITS TAX AND FINANCIAL INSTITUTIONS DUTY LEGISLATION (SD230) [1992] NSWOSRSD 28 (15 December 1992)