Australian Capital Territory Numbered Acts

DUTIES ACT 1999 (NO. 7 OF 1999) - SECT 102

    A statement required to be lodged by a person under section 100 is chargeable with duty—

        (a)     in the case of a company whose shares are quoted on the market operated by the Australian Stock Exchange—30 cents for every $100, or part, of the higher of—

              (i)     the total or aggregate obtained under paragraph 101 (d); and

              (ii)     the total obtained under paragraph 101 (e); or

        (b)     in the case of a company whose shares are not quoted on the market operated by the Australian Stock Exchange—60 cents for every $100, or part, of the higher of—

              (i)     the total or aggregate obtained under paragraph 101 (d); and

              (ii)     the total obtained under paragraph 101 (e).

PART IV—ACQUISITION OF LAND USE ENTITLEMENTS BY ALLOTMENT OF SHARES OR ISSUE OF UNITS