Australian Capital Territory Consolidated Acts

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COOPERATIVES ACT 2002 - SECT 459

Exemption from stamp duty for certain instruments

    (1)     Stamp duty is not payable in relation to any of the following instruments:

        (a)     the certificate of registration of a cooperative;

        (b)     a share certificate or any other instrument issued or executed in relation to the capital of a cooperative, other than a transfer of shares.

    (2)     This section, and any other provision of this Act about stamp duty, prevails over any inconsistent provision of another Act (including, in particular, any inconsistent provision of the Duties Act 1999 ).



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