This Act is a consolidation of the Acts mentioned in the first Schedule, and the said Acts are hereby repealed. 34;which" includes any plate, type, tool or implement used under the direction of the Commissioner to indicate a duty, or of the fact that a duty or fine has been paid, or of the fact that an instrument has been duly stamped .or to which no charges are applicable, and includes any part of any such plate, type, tool or implement: If such assessment is not confirmed, the amount of the charge ultimately to be deducted will be the amount determined by the treasurer has been determined, and the difference will be refunded to the person who forwarded the statement.
If it is determined by the court that the Commissioner's assessment is erroneous, any excess tax that may have been paid in accordance with such erroneous assessment shall be imposed together with any penalty that may have been paid as a result thereof. of the right to be. The statement of every person examined shall be recorded in writing and signed by him in the presence of the Commissioner. When an instrument liable to stamp duty which is unstamped or insufficiently stamped comes into the possession of the Commissioner, he shall retain such instrument until the amount of stamp duty due, together with any penalty and costs in connection therewith. of the manufacture of such unstamped instrument, is paid.
PART III
The duty on an agreement not under seal may be indicated by an adhesive stamp, which will be canceled by one of the parties executing the agreement. An annual license shall be issued on the first day of J anual'Y in each year: Provided that the first license may be issued to any company, person or firm of persons. filed at any time during the year, but shall remain in force only for the remainder of such year, and the tax payable in such case shall be a proportionate part of the tax levied on an annual licence, except where , after in the opinion of the Commissioner, the license should have been obtained in advance, when the full amount of tax is payable thereon. Commissioner shall final: Provided that, in the event of a decision of the Commissioner as to the amount of tax payable in respect of any annual licence, there shall be an appeal against such decision in the manner provided by section 24 for appeal against an assessment of the Commissioner, and for the purposes of such appeal all the provisions of that section shall, mutatis mutandis, apply to an appeal under this section.
An annual license shall, subject to the provisions of any Act for the time being in force relating to insurance or underwriting, be deemed to authorize the lawful care of any company, person or firm of persons named therein to be carried on in Australia of the South. and from all their branches and agencies in South Australia, and for one or more species. of the insurance or insurance business mentioned in this license. In the matter of an appeal of the Bank FEDERAL OF AUSTRALIA LIMITED p.nga the. Where the sum or part of the agreement on which a conveyance is charged ad valorem consists of shares or debentures to be issued by a company, or a contract for the issue of such shares or debentures, the market value of such shares or debentures shall have been taken as the value of such consideration or part.
In the case of an application for an order of attachment under the Immovable Property Act, 1886, the value of the land in respect of which the application is made shall be considered as consideration for the transfer for sale. Where the sum, or any part of the sum, for a conveyance for sale consists of any real or personal property, other than money, such conveyance shall be charged ad valorem duty in proportion to the value of such property or personal. property on the date of this conveyance. 2) 'Where the sum, or any part of the sum, for a transfer on sale consists of money payable periodically in perpetuity, or for an indefinite period which cannot terminate in life, such transfer shall be chargeable to in respect of such sum at ad valorem charge on the total amount which, according to the terms of the sale, may be paid during the period of twenty years after the day of the date of this instrument.
Where any property is transferred to any person in consideration, in whole or in part, of any debt due to, or subject to, security or conditionally the payment or transfer of any money or stock, whether or not it is or constitutes a charge or encumbrance . on property or not, such debt, money or stock shall be deemed to be the whole or part, as the case may be, of the sum in respect of which the carriage is charged with ad valorem duty. The consideration for the sale to the original purchaser in respect of each part or parcel shall, for the purposes of this subsection, be determined by determining the ratio of the value of said part or parcel to the value of the whole. property, and shall be specified in the instrument of conveyance. A bond for the transfer or re-transfer of any stock shall be charged with the same liability as a similar bond for a sum of money equal to the value of such stock; and an assignment or conveyance of any such paper shall be charged with the same duty as an instrument of the same description in respect of a sum of money equal in value to the value of such stock.
Within fourteen days after the receipt is given, on payment of the tax and a fine not exceeding five pounds:. After fourteen days but 'within a month after the receipt is given, 011 payment of the tax and a fine not exceeding ten pounds:. For the purpose of determining the amount of the duty hereby imposed, it shall be the duty of every racing club, racing committee and racing association to send to the Commissioner within fourteen days after the holding of a race meeting held or held . by such club, committee or association where any totalizer is used, a full written statement showing the total amount of withdrawals from each totalizer used at such meeting and the particulars of such amount.
PART IV
The Commissioner may require the promoter of any entertainment to make arrangements approved by the Commission. sioner for providing returns of the payments for access to such entertainment and to give security to an amount and in a manner approved by the Commissioner for the payment of taxes, and if such promoter refuses or fails or neglects to to make such arrangements or such security, or to execute such arrangements when made, he shall be liable to a fine not exceeding fifty pounds. For the purposes of this section, in the case of continuing entertainment, the phrase "the termination of such entertainment". means the conclusion of the final entertainment on each day. The Commissioner may, on application in writing by the promoter of any entertainment, and on proof to his satisfaction that any entertainment tickets have not been used, refund to such promoter the value of the stamp thereon.
The police may be authorized to exercise the powers of the commissioner. tickets, subject to such deductions as may lawfully be made in the case of a refund of the value of damaged or unused stamps of equal value by the Commissioner under section 106. In addition to any power conferred by any other section of this Part on the Governor to make regulations on any matter (this power being in any case implied for the purposes of any section in which the word "prescribed" is used), the Governor may make any regulations which may be necessary or expedient for carrying out any provision of this Part or for better achieve the objectives of this part and in particular (without limiting the effect of this section) for all or any of the following purposes namely:-. It is required by any Government officer in connection with any matter connected with the duties of his office.
No premiums received by such firm, person or enterprise for out-of-state fire or marine insurance risks shall be counted. Any such scheme shall be promoted among and maintained solely for the benefit of officers and members of a registered friendly society or branch, and shall not extend directly or indirectly to such officers and members. BILLS of every kind drawn in South Australia, except bills of exchange payable at any place beyond the boundaryB of the Commonwealth of Australia-.
Draft or order for the payment of money issued by any duly authorized officer of the Government on account of the public service. For every £50, or part of £50, of the nominal value of such share or negotiable security. Transfer, whether by sale or otherwise, to the Crown and to any person on behalf of the Crown.
LEASE (not a lease made subsequently to and in accordance with a duly stamped agreement for a lease) or AGREEMENT: or a HIRE PURCHASE, Or any written document for the lease or occupation of any lands, properties or hereditaments , the following duties in respect of the rent at the rate per annum-. Receipt written on any instrument duly stamped in terms of this Act acknowledging the receipt of the consideration money. Where the stated gross income exceeds £5,000, the tax is: 51 per cent of the stated gross withdrawals.
![Application for registration of an identification mark [5(1)] 3](data:image/gif;base64,R0lGODlhAQABAIAAAP///wAAACH5BAEAAAAALAAAAAABAAEAAAICRAEAOw==)