Stamp Duties Act 1923 An Act relating to stamp duties. Contents


Provisions amended since 3 February 1976



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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

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

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

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)

uncommenced—not incorporated

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

fixed interest security

inserted by 111/1980 s 3(a)

6.11.1980




deleted by 81/1985 s 3

5.8.1985

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

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

recognised financial market

inserted by 34/2002 s 26(d)

1.8.2003

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

spouse

inserted by 80/2000 s 5(d)

14.12.2000




substituted by 43/2006 s 199(2)

uncommenced—not incorporated

savings bank

substituted by 50/1984 s 3(1) (Sch 6)

1.11.1984




deleted by 41/1999 s 16

1.12.1998

stamp

substituted by 8/1986 s 2(d)

13.3.1986

stamped

substituted by 8/1986 s 2(d)

13.3.1986

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

s 2(2) and (3)

inserted by 80/2000 s 5(g)

14.12.2000

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







s 3C(4)

amended by 23/2001 s 106

15.7.2001

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 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

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 12







s 12(3)

substituted by 88/1992 s 5

14.12.1992

s 15

deleted by 82/1996 s 82

1.7.1997

s 15A

substituted by 21/2000 s 23

8.6.2000

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)—(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

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