Miscellaneous Taxation Ruling

MT 2015H

ACT Stamp Duty: mortgage securing a contingent liability

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FOI status:

Notice of Archival

Taxation Ruling MT 2015 is no longer current and has been archived.

It applied only for the purposes of the application of the Australian Capital Territory Taxation (Administration) Act 1969. The provisions of this Act are no longer administered by the Commissioner of Taxation.

Part VIII of the Taxation Laws Amendment Act (No.2) 1987 (No.62 of 1987) terminated the imposition of taxes and duties under certain laws relating to the ACT (including the A.C.T. Stamp Duty Act 1969) and provided for the transfer of the administration of those laws from the Commissioner of Taxation to the Commissioner for A.C.T. Revenue. The transfer became effective on 1 September 1987. The Ruling ceased to have effect from that date.

COMMISSIONER OF TAXATION
9 September 1993

References

ATO references:
NO NAT 93/4717-8