Australian Capital Territory Consolidated Acts Australian Capital Territory Consolidated Acts(1) Subject to subsection (2) and section 229A, despite any other provision of this Act, if the amount of duty chargeable under this Act in respect of a transaction or an instrument would, apart from this section, be less than $20, the amount of duty chargeable is $20.
Note A reference to an Act includes a reference to the statutory instruments made or in force under the Act, including a regulation (see Legislation Act, s 104).
(2) This section does not apply to transactions and instruments in respect of which duty is imposed by chapter 8 (Insurance).