A New Tax System (Goods and Services Tax Transition) Regulations 2000 (Repealed)

Part 4 - New Tax System changes - prescribed changes

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Some of this legislation has been amended or repealed since it was first enacted.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 ;

(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 .

View history note

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.