A New Tax System (Goods and Services Tax Transition) Regulations 2000 (Repealed)

Part 4 - New Tax System changes - prescribed changes  

22  

22   Abolition of liability to pay stamp duty on quoted marketable securities  
For paragraph (d) of the definition of New Tax System changes in subsection 15L(3) of the Act, the abolition of the liability to pay stamp duty on quoted marketable securities, as provided for by the following laws, is a prescribed change:

(a) Schedule 2 to the Intergovernmental Agreement Implementation (GST) Act 2000 (NSW);

(b) Part 7 of the National Taxation Reform (Consequential Provisions) Act 2000 (Vic);

(c) Part 5 of the GST and Related Matters Act 2000 (Qld);

(d) Part 5 of the Financial Relations Agreement (Consequential Provisions) Act 1999 (WA);

(e) Part 8 of the National Tax Reform (State Provisions) Act 2000 (SA);

(f) Part 2 of the Financial Relations Agreement Consequential Amendments Act 2000 (ACT);

(g) Part 6 of the Financial Relations Agreement (Consequential Provisions) Act 2000 (NT).

Note

Some of this legislation has been amended or repealed since it was first enacted. It may be necessary to consult a historical version of State or Territory legislation to find the provision or provisions that abolished the liability to pay stamp duty on quoted marketable securities. Historical legislation for each State and Territory is located on the following websites:

(a) New South Wales - http://www.legislation.nsw.gov.au ;

(b) Victoria - http://www.legislation.vic.gov.au ;

(c) Queensland - http://www.legislation.qld.gov.au ;

(d) Western Australia - http://www.slp.wa.gov.au ;

(e) South Australia - http://www.legislation.sa.gov.au ;

(f) Australian Capital Territory - http://www.legislation.act.gov.au ;

(g) Northern Territory - http://notes.nt.gov.au/dcm/legislat/history.nsf .