South Australian Current Acts

STAMP DUTIES ACT 1923

TABLE OF PROVISIONS

           Long Title

   PART 1--Preliminary provisions

           Division 1--Short title

   1.      Short title

           Division 2--Interpretative provisions

   2.      Interpretation
   3.      Taxation Administration Act

           Division 3--Territorial application of Act

   3A.     Principles for determining territorial relationship
   3B.     Territorial application of Act
   3D.     Statutory licence

           Division 4--Stamp duty certificates

   3E.     Commissioner may issue stamp duty certificate

   PART 2--General provisions with respect to stamp duties

   4.      Imposition of stamp duties
   6.      Denotation of duty
   7.      Distribution of stamps, commission etc
   8.      Stamps to be provided
   11.     Appropriate stamp to be used
   13.     How instruments to be stamped
   14.     Instruments to be separately charged
   15A.    Ascertainment of value of property
   16.     Duty in force when instrument produced for stamping to apply
   17.     Duty payable in respect of instruments conditionally executed
   18.     Duty on other instruments
   19A.    Certain copies dutiable
   20.     Time for payment of duty and stamping
   21.     Admissibility of unstamped instruments in evidence
   22.     Except as aforesaid no unstamped instrument to be received in evidence
   23.     Assessments and stamping of instruments
   27.     No instrument to be enrolled or registered unless stamped

   PART 3--Special provisions with respect to certain stamp duties

           Division 1--Agreements

   30.     When agreement comprised of several letters
   31.     Certain contracts to be chargeable as conveyances on sale

           Division 3--Insurance

              Subdivision 1--Interpretation

   32.     Interpretation

              Subdivision 2--Registration and payment of duty

   33.     Registration
   34.     Lodgement of statement and payment of duty--general insurance
   35.     Lodgement of statement and payment of duty--life insurance

              Subdivision 3--Exempt insurance

   36.     Certain premiums exempt from duty

              Subdivision 4--General

   37.     Denoting of duty
   38.     Duty in respect of policies effected outside South Australia
   39.     Insurers not required to be registered
   40.     Duty payable on acquisition of insurance business
   41.     Refunds

           Division 4--Application for motor vehicle registration

   42A.    Interpretation
   42B.    Duty on applications for motor vehicle registration or transfer of registration
   42BA.   Concessional rate of duty on some applications to transfer registration
   42C.    Refund of duty where vehicle returned or registration or transfer in error
   42CA.   Refund of duty on eligibility for reduced fee
   42D.    Taxation Administration Act and functions of Registrar
   42E.    Regulations

           Division 6--Conveyances and conveyances on sale

   60.     Interpretation
   60A.    Value of property conveyed or transferred
   60B.    Refund of duty where transaction is rescinded or annulled
   60C.    Refund of duty on reconveyance of property subject to a common law mortgage
   61.     Method or estimating value of consideration where consideration consists of shares
   62.     Land use entitlements
   64.     Consideration in case of lease
   65.     Where consideration consists of real or personal property
   66.     Where consideration is payable in instalments
   67.     Computation of duty where instruments are interrelated
   68.     Duty in certain cases
   70.     Evasion of duty
   71.     Instruments chargeable as conveyances
   71AA.   Instruments disclaiming etc an interest in the estate of a deceased person
   71A.    Provision where trust property distributed in specie
   71CAA.  Special disability trusts
   71CA.   Exemption from duty in respect of Family Law instruments
   71CB.   Exemption from duty in respect of certain transfers between spouses etc or former spouses etc
   71CBA.  Exemption from duty in respect of domestic partnership agreements or property adjustment orders
   71CC.   Interfamilial transfer of farming property
   71CD.   Duty on conveyances by Official Trustee etc
   71D.    Concessional duty to encourage exploration activity
   71DA.   Duty on certain conveyances between superannuation funds etc
   71DB.   Concessional duty on purchases of off-the-plan apartments
   71DC.   Concessional duty on designated real property transfers
   71DD.   Relief from duty in respect of certain purchases of new homes and land
   71DE.   Duty payable if relief ceases to be available

           Division 8--Transactions effected without creating dutiable instrument

   71E.    Transactions otherwise than by dutiable instrument
   71F.    Statutory transfers

           Division 9--Foreign ownership surcharge

   72.     Surcharge for foreign purchasers of residential land

           Division 11--LSS Fund levy

   82B.    Interpretation
   82C.    Lodgment of statement and payment of duty

   PART 4--Land holding entities

           Division 1--Preliminary

   91.     Interpretation
   92.     Land assets
   93.     Direct interests
   94.     Related entities
   95.     Indirect interests
   96.     Notional interest in assets of related entity
   97.     Widely held trusts
   98.     Land holding entity
   99.     Determination of value

           Division 2--Dutiable transactions

   100.    General principle of liability to duty
   101.    Aggregation of interests
   102.    Value of notional interest acquired as a result of dutiable transaction
   102A.   Calculation of duty
   102AB.  Surcharge where foreign person or group acquires interest in residential land

           Division 3--Payment and recovery of duty

   102B.   Acquisition statement
   102C.   Recovery from entity

           Division 4--Miscellaneous

   102D.   Valuation of interest under contract or option to purchase land
   102E.   Separation of statutory funds held by life companies
   102F.   Exempt transactions and related matters
   102G.   Multiple incidences of duty
   102GA.  Operation of Part as in force after 1 July 2016

   PART 4AA--Corporate group exemptions

   102H.   Interpretation
   102I.   Direct and indirect interests
   102J.   Parent corporations and corporate groups
   102K.   Transactions to which this Part applies
   102L.   Exemption from duty
   102M.   Application for exemption
   102N.   Conditions of exemption
   102O.   Revocation of exemption
   102P.   Duty payable if transaction ceases to be exempt

   PART 4A--Abolition of various duties

           Division 3--Abolition of duty on conveyance or transfer of property other than land

   104B.   Application of Division
   104C.   Abolition of duty on conveyance or transfer of property other than land
   104D.   Relevant rates
   104E.   Non-derogation provision
   104EA.  Application of Division as in force before 1 July 2016

           Division 6--Abolition of duty on designated real property transfers

   105A.   Abolition of duty on designated real property transfers

   PART 5--Miscellaneous provisions

   106.    Spoiled or unused stamps
   107.    Transfer of property to correct error
   108.    Penalties for certain offences
   109.    Anti-avoidance provision
   111.    Remedy for misappropriation
   112.    Regulations
   114.     Exemption from stamp duty
           SCHEDULE 1--Transitional provisions
           SCHEDULE 2--Stamp duties and exemptions
           SCHEDULE 3--Concessional duty on purchases of off-the-plan apartments--Area B
           Legislative history