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



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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

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 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







conveyance

amended by 38/1996 s 40

4.11.1996




amended by 80/2000 s 8

14.12.2000

s 60A

substituted by 95/1982 s 5

23.12.1982

s 60A(1)

amended by 36/1990 s 4

24.5.1990

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

uncommenced—not incorporated

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 60B







s 60B(1)

amended by 35/2002 s 19

28.11.2002

s 60C

inserted by 80/2000 s 10

14.12.2000

s 61

amended by 95/1982 s 6

23.12.1982

s 62

inserted by 80/2000 s 11

14.12.2000

s 62(2) and (3)

substituted by 27/2001 s 10

26.7.2001

s 63

deleted by 95/1982 s 7

23.12.1982

s 65

amended by 95/1982 s 8

23.12.1982

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

s 67(5) and (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

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

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

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

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

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)

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