Australian Capital Territory Consolidated Acts Australian Capital Territory Consolidated Acts(1) If a dutiable transaction is effected by more than 1 instrument, 1 instrument is to be stamped with the duty payable on the transaction and in respect of the other instruments—
(a) no duty is chargeable on an instrument that is lodged with the commissioner for stamping at the same time as the instrument to be stamped with the duty payable on the transaction; and
(b) duty of $20 is chargeable on an instrument lodged with the commissioner for stamping at any other time.
(2) If a transfer of dutiable property is made in conformity with an agreement for the sale or transfer of the property—
(a) no duty is chargeable in respect of the transfer if it is lodged with the commissioner for stamping at the same time as the agreement for sale or transfer; and
(b) duty of $20 is chargeable in respect of the transfer if it is lodged for stamping at any other time.
(3) The duty chargeable in respect of a transfer of dutiable property that is not made in conformity with an agreement for the sale or transfer of the dutiable property is $20 if—
(a) the duty chargeable in respect of the agreement has been paid; and
(b) the transfer would be in conformity with the agreement if the transferee was the purchaser under the agreement; and
(c) the purchaser under the agreement and the transferee under the transfer were related people at the time the agreement was entered into.
(4) The duty chargeable on a transfer to a trustee of dutiable property subject to a declaration of trust is $20 if ad valorem duty has been paid on the declaration of trust in respect of the same dutiable property.
(5) The duty chargeable on a declaration of trust that declares the same trusts as those on and subject to which the same dutiable property was transferred to the person declaring the trust is $20 if ad valorem duty has been paid on the transfer.
(6) A dutiable transaction in respect of marketable securities that confer a land use entitlement is taken to be a dutiable transaction in respect of the land use entitlement only and, if duty has been paid on the dutiable transaction in accordance with a law of another Australian jurisdiction, the duty charged by this chapter on the dutiable transaction is to be reduced by the amount of the duty so paid.
(7) The duty charged by this chapter on the grant of a long-term lease mentioned in section 10 (1) (e) must be reduced by the amount (if any) of duty paid under chapter 5 on the lease instrument that evidenced or effected the previous surrendered lease or any earlier surrendered lease mentioned in that section.
(8) The duty charged by this chapter on the grant of a long-term lease mentioned in section 10 (1) (f) must be reduced by the amount (if any) of duty paid under chapter 5 on the lease instrument that evidenced or effected the lease that was extended or further extended as mentioned in that section.
(9) This section does not apply to a personal relationship financial agreement if—
(a) the agreement provides for a transfer of dutiable property; and
(b) the transfer is not exempt from duty under section 74B (Transfers relating to certain personal relationships).
(10) In this section:
"personal relationship financial agreement" means—
(a) a financial agreement made under the Family Law Act 1975 (Cwlth), section 90B, section 90C or section 90D that is binding on the parties under that Act; or
(b) a part VIIIAB financial agreement made under the Family Law Act 1975 (Cwlth), section 90UB, section 90UC or section 90UD that is binding on the parties under that Act; or
(c) a domestic relationship agreement or termination agreement under the Domestic Relationships Act 1994 .