31F The instrument of transfer endorsed in respect of the sale and the purchase in accordance with the provisions of this section or in accordance with any corresponding Act shall be deemed to be duly stamped. Every account in terms of such agreement shall be delivered in duplicate to the Commissioner within fourteen days after the last day of the month in respect of which that account is deliverable. Provided that a fine shall not be recovered more than once in respect of the one offence.
34;TRANSFER OR TRANSFER" in the First Schedule to this Act;. vi) an amount equal to 1.5 per cent of the amount referred to in subsection (v) of this paragraph;. Queensland or for which any of the those dealings have taken place in Queensland, during the whole of the time during which, in the case where the property or a substantial interest therein has been owned by someone else before the transferor.
Banknotes to be exempt subject to annual composition. All pro- missory notes issued within the Colony of Queensland by any bank or
If in such case the instrument contains a statement of the said value and is stamped in accordance with the statement, it shall be deemed, for the purposes of the policy, duly stamped, unless or until it is proved that the statement is false and that the instrument is actually insufficiently stamped. -64 77 (2) If a settlement is made in accordance with a previous agreement on which value tax of more than 1 dollar has been paid for a property, the settlement shall not be subject to value tax in respect of the same property. If, in a case mentioned in this sub-section, by reason of any provision in the instrument in question, the occupation or use of the property to which the instrument relates may be continued beyond the period or time specified, it shall be deemed that the instrument creates a tenancy or usufruct whose duration is indefinite and the instrument is subject to stamp duty as prescribed.
If the size of the final asse::;sment-. a) is more than the amount of the provisional assessment, the balance of the stamp duty must be paid to the Commissioner. 64A 81 has been submitted to the commissioner for the purpose of payment of stamp duty thereon, and the rent thus determined is changed during the rental or occupancy period, § 3, subsection variation of the rent thereunder. If the term of the lease or usufruct of property under an instrument of a description mentioned in the preceding paragraph is for a fixed term exceeding three years, and the total rent payable thereunder is, in the opinion of the Commissioner, reasonably determinable, may the Commissioner may offer to assess a commutation of the charge on the instrument under this Act, and if such offer is accepted by a party to the instrument, the amount so determined shall be the charge on the instrument under this Act.
This subsection applies so that the decision of the Minister on such a reference does not constitute any bond, guarantee or agreement in respect of which-. a) The Commissioner previously decided that stamp duty was not charged; or. b) The Minister, on a later reference, decides that the claimant is entitled to the benefit of the exemption prescribed by this section. Stamp duty on such issue of tickets shown in the return and calculated at the above rate will be paid at the time of submission of the return. In all legal proceedings instituted by or on behalf of the Crown in terms of this Act, or any regulations made thereunder, the allegation that-.
When a reference is made in an Act to any of the provisions of the Acts hereby repealed, the reference shall be deemed to be to the corresponding provisions of this Act. Any bill on which stamps are affixed in accordance with the provisions of the rules under this sub-section shall be deemed to be duly stamped.
SCHEDULES
The Stamp Act Amendment Act 1904 and the Principal Act and this Act may be cited together as the Stamp Acts, 1894 to 1918. Subsection three of section four and section five of the Stamp Act Amendment Act 1904 are repealed and the Stamp Act Amendment Act of 1914 is repealed. {2) Until further appointment, the officer holding the office of Chief Commissioner of Stamps at the date of the passing of this Act shall be deemed to have been appointed and to be a Commissioner of Stamp Duties.
Wherever in the principal Act or an Act amending the same the word "Commissioners" occurs, such word shall be repealed and the word "Commissioner" shall be inserted in its place; Nothing contained in this Act shall be construed as repealing or affecting. to the detriment of the provisions of subsection three of section 24 of The Queensland Government Savings Bank Act of 1916. STAMP ACT AMENDMENT ACT 1970 No. BE IT ENACTED by the Queen's Most Excellent Majesty by and with the advice and consent of the Legislature of Queensland in Parliament assembled, and with the authority of the same, as follows:-.
The provisions of section 49B of the Principal Act do not apply in respect of a disposal of property in the course of and for the purposes of the liquidation of a company made during the period of three years commencing on the date on which this Act receives the Royal Assent where the Commissioner of Stamp Duties is satisfied that the transferee of that property and the company in liquidation were associated companies within the meaning of section 49c of the Principal Act at a date before this Act received the Royal Assent and continued to at all times be so associated up to the date of the conveyance, transfer or assignment giving effect to the disposal. An Act to amend the Stamp Act Amendment Act 1970 and the Stamp Act 1894-1970 each in certain particulars. BE IT ENACTED by the Queen's Most Excellent Majesty, by and with the advice and consent of the Legislative Assembly of Queensland in Parliament assembled, and by the authority of the same, as follows:-.
PART I-PRELIMINARY
SECTION 13 ORDER IN COUNCIL
- G. MACK, Administrator
WHEREAS section 13 of the Stamp Acts 1894-1959 provides that all stamp duty for the time being imposed by law on any instrument shall be paid and noted accordingly. ORDER IN COUNCIL 177 Schedule of said Acts in the manner hereinafter set forth, the stamp fees charged by law may be marked otherwise than printed stamps, namely, by adhesive stamps: Now, therefore, His Excellency the Administrator of the Government, acting. by and with the advice of the Executive Council and in exercise of the powers and authorities conferred upon it by the Stamp Acts 1894 to 1968, do hereby provide and direct that the stamp duties imposed by law on the following instruments set out in the Schedule of First for the said Works may be marked with an adhesive seal:-. And whereas it is expressly desired to provide that in respect of certain instruments mentioned and described in the First Schedule to the said Act, as hereinafter defined, the stamp duties charged by law may be marked otherwise than printed stamps, viz. affixed to the seals: Now, therefore, His Excellency the Governor, acting by and on the advice of the Executive Council, and in exercise of the powers and authorities vested in him by the Stamp Act, provides and directs that the duties of stamps charged with law on the following instruments, which means:-.
HIS Excellency the Governor, acting by and with the advice of the Executive Council and in terms of the powers and authorities vested in him by The Stamp Acts, 1894 to 1966, hereby grants exemption from stamp duty on the following:-. i). And whereas it is desirable to specify other mechanical extras as optional equipment: Now, therefore, His Excellency the Governor, acting by and with the advice of the Executive Council and in pursuance of the powers and authorities vested in him by said Acts, hereby specifies that the expression. A school committee appointed by the Minister of Education in terms of the provisions of the State Education Acts 1875 to 1957; or.
IN ALBANIA, with the Stamp Acts 1894 to 1963, it is provided, among other things, that the Governor in Council, by order of the Council, published in the Gazette, grants an exemption from stamp duty for any obligation issued in connection with a loan of borrowed by any Corporation or instrument created by statute to which the Governor in Council grants exemptions: Now, therefore, His Excellency the Governor, acting by and with the advice of the Executive Council and in exercise of the powers and authorities vested in him by Tf!, Stamp Acts 1894 to 1963, hereby exempt from stamp duty any debenture issued in respect of a loan borrowed by Corporations or instruments created by statute specified in the list herein. Commodity Boards established under the provisions of the Primary Producers' Organization and Marketing Acts 1926 to 1962. THE SOUTHERN ELECTRICITY AUTHORITY was established under the provisions of the Queensland Southern Electricity Authority Acts 1952-1954.
THE BRISBANE MARKET TRUST constituted under the provisions of The City of Brisbane Market Acts 1960 to 1962. ORDERS IN COUNCIL 185 further amends the said Order in Council dated the nineteenth day of December 1963 by the addition to the Schedule thereof of the corporation in the Schedule hereinafter contained.
