Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Acts(1) Duty is payable by a broker at the differential rate on—
(a) a purchase by a broker, on the broker's own account, of marketable securities on which concessional duty was paid under paragraph 122 (1) (a) if marketable securities of the same type were not sold by the broker during the period of 3 months after the purchase;
(b) a sale by the broker on the broker's own account, of marketable securities on which the concessional duty was paid under paragraph 122 (1) (c) if marketable securities of the same type were not purchased by the broker during the period of 3 months after the sale;
(c) a purchase by a principal broker, on the broker's own account of marketable securities on which concessional duty was paid under paragraph 122 (2) (a) if marketable securities of the same type were not sold by the principal broker during the period of 3 months after the purchase; and
(d) a sale by the principal broker on the broker's own account of marketable securities on which the concessional duty was paid under paragraph 122 (2) (c) if marketable securities of the same type were not purchased by the principal broker during the period of 3 months after the sale.
(2) Duty is payable by a registered independent options trader or futures broker at the differential rate on—
(a) a purchase of marketable securities made on his or her behalf by a broker and on which concessional duty was paid under paragraph 123 (1) (a) if marketable securities of the same type were not sold by the registered independent options trader or futures broker during the 3 months after the purchase; and
(b) a sale of marketable securities made on his or her behalf by a broker and on which concessional duty was paid under paragraph 123 (1) (c) if marketable securities of the same type were not purchased by the registered independent options trader or futures broker during the 3 months after the sale.
(3) Duty is payable by a warrant-issuer at the differential rate on—
(a) a sale of marketable securities made on his or her behalf by a broker and on which concessional duty was paid under subsection 124 (1), if marketable securities of the same type were not purchased by the warrant-issuer during the period of 30 days after the last day on which the relevant warrant could be exercised; and
(b) a purchase of marketable securities made on his or her behalf by a broker and on which concessional duty was paid under subsection 124 (2), if marketable securities of the same type were not sold by the warrant-issuer during the period of 30 days after the last day on which the relevant warrant could be exercised.
(4) Duty payable under this section is in addition to duty payable under sections 122, 123 and 124.
(5) In this section—