Where an instrument is subject to an ad 'oalorem duty in respect of money denominated in a foreign or colonial currency, such duty shall be calculated on the value of that money in British currency, at the exchange rate in force on the day of the date on which it instrument is issued. sueh instrument. Access to Ullstamped illstru. any instrument executed in the Northern Territory on which the duty is required under this Act to be indicated by a printed postage stamp may be postmarked. without penalty at any time within three months from the date of its execution. If such assessment is not confirmed, the amount of final fees to be withheld will be the amount determined by the Treasurer, and the difference will be refunded to the person who forwarded the statement.
The fee for a stamp without a stamp can be marked with an adhesive stamp, which will be canceled by one of the parties implementing the agreement. In the case of a lease in respect of which any sum may be paid or agreed to be paid, other than the Consideration, the amount of the lease. suoh other consideration shall be considered consideration for l:!t~~2, s. Where the consideration, or any part of the consideration, 'Yhere co.nsidera. for a conveyance for sale consists of any real or personal property ~:~:~!:i;:.rea1 other than money, such conveyance shall be paid for by advertisement. the liability is assessed in relation to the value of such real or personal property s. on the date of such shipment. The consideration for the sale to the original purchaser in respect of each lot or parcel shall, for the purposes of this subsection, be determined by determining the ratio of the value of said lot or parcel to the value of the whole property, and shall be specified in the instrument of conveyance. .
The value for the purposes of this law of real estate ~nveyanoe opera. transported by a means of transport that operates on a voluntary basis. 34. The means of transport will be declared. A security for the transfer or retransfer of shares shall be subject to the same duties as a similar security, for an amount of money equal to the value of those shares; and any transfer or assignment of such security shall be subject to the same duties as to an instrument of the same description in respect of a sum of money equal to the value of such shares. Within fourteen days after the receipt is issued, on payment of the excise duty and a fine not exceeding five pounds:.
After fourteen days, but within one month of receipt, on payment of a duty and a fine not exceeding ten pounds:
PART IV
Membership and season tickets. has paid the entrance fee to the amusement park and has given a bond up to the amount and in the manner approved by the duty paying officer. Where the payment of the entrance fee for the entertainment is made with a lump sum paid as a subscription or contribution for. to any club, association or society, or for a season ticket or for the right of admission to a series of entertainments or to any entertainment, during a specified period of time, the entertainment charge shall be paid to the amount of a lump sum, but if the Commissioner considers that the payment of the lump sum or any payment for a ticket constitutes payment for other privileges, rights or purposes in addition to admission to the entertainment or covers admission to the entertainment during any period for which the charge did not apply, the charge shall be such amount as the Commissioner considers to constitute a right to entering entertainment for which entertainment duty is paid. 1) 'If the promoter of any entertainment has filed with the commissioner before the performance of such entertainment, the commissioner is satisfied-. a) that the entire gross income or the entire net income of such entertainment must be devoted to charitable, patriotic, religious, educational or scientific purposes.
The commissioner may require the promoter of any entertain- Com~8ioner m&y. ment to prepare arrangements approved by the Commissioner for f:.u:ar;:~ it turns out,. furnishing refunds for admission to such entertainment Ibid, s. and give security to such amount and in such manner as the Commissioner may approve for the payment of duty and if such promoter refuses. For the purposes of this section, in the case of continuous parties, the phrase "completion of such party" means the termination of the final party on any day. In the case of any entertainment held within a radius of ten miles of the head post office at Adelaide, all such tickets as are mentioned in this section shall be delivered to the Commissioner's office at Adelaide within twelve hours after the close of the entertainment, and in the case of other entertainments all such tickets as above forwarded to the Commissioner at Adelaide by the first available post.
The Commissioner may, upon the written request of the promoter of any amusement, and upon satisfactory proof that any amusement tickets have not been used, refund to such promoter the value of the stamp on such tickets, subject to such deductions as may lawfully be made in the case of refund by the Commissioner under section 106 of the value of spoiled or unused stamps of the same value. The commissioner may, if he deems it appropriate, after written agreement with the chief of police, cause the chief of police to exercise the commissioner's powers either simultaneously with the commissioner or to the exclusion of the commissioner. with "regard to amusements and amusement duty;.
PART
PART V
Filed, read or used in any court or before any judge, clerk, officer or officer of any court. It is required by any Government officer in connection with any matter connected with the duties of his office. Issued by a notary public or other authority in respect of the execution of any document and any certificate by such notary public or authority that such declaration has been duly made.
Any agreement or memorandum for the employment of any labourer, artisan, manufacturer or servant. Any such society promoted and maintained exclusively for the benefit of the officers and members of any registered friendly society or branch, and not extending either directly or indirectly beyond such officers and members. BILL OF EXCHANGE of any kind issued in South Australia, except a demand draft payable at any place outside the borders of the Commonwealth of Australia.
BILLS of every other kind, and PROMISES of every kind, drawn or expressed to be due, or aotually paid or inscribed, or in any way negotiated, iv South Australia-. Letter written by any bank in South Australia to any other bank in South Australia directing the payment of any sum of money not payable to bearer or order, and such letter is not sent or delivered to the person to whom the payment is made shall be made, or to any person on his behalf. LEASE (there being no lease made subsequent to and in accordance with §§ 72 to 74. . duly stamped agreement for a lease) or AGREEMENT for a LEASE, or any written document for the lease or occupancy of land, tenancy or inheritance , the following duties with regard to the rent according to the rate per
For every £100 or fractional part of £100 (not counting any money to be advanced for the insurance of any property .. included in the security against damage by fire). Carriage for sale of any goods, chattels, goods, horses, cattle, sheep or other chattels when the value does not exceed £20. Any transfer of any fire, personal accident, fidelity, warranty, live plate glass, or marine insurance or security policy.
The amount of net premiums of any kind recovered or in any way charged in bulk by such company, person or firm of persons during the year ending 31st December 19.
I DUTY I
Passing" or until such time as such instrument is stamped under this section, whichever is earlier. It was expressly provided that the appellant directly to the Supreme Court must first pay the duty. The section was drafted to relate exclusively to applications to the Commissioner for an opinion with reference to acts.
34; He" in the penultimate line has been interpreted as referring to the person inspecting and not to the Commissioner. The words "chargeable with any duty" have been inserted after "instrument" in the second line to express a clearer apparent intention.,. Reference to the heirs or successors of the sovereign are unnecessary because of the Acts Interpretation Act, 1915, s.
34;Whether corporate or unincorporated" omitted by reason of the inclusion of the phrase in the definition of "company". 23. Provisions for charging tax and amount of chargeable duty omitted as provided by the Second Schedule.
