Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Acts(1) Subject to subsection (2), notwithstanding any other provision of this Act or the regulations, if the amount of duty chargeable under this Act in respect of a transaction or an instrument would, but for this section, be less than $20, the amount of duty chargeable is $20.
(2) This section does not apply to—
(a) transfers of marketable securities included in a return under section 39 ;
(b) transfers of beneficial interests in shares included in a return under section 45;
(c) sales and purchases of marketable securities, or transactions concerning marketable securities, that are included in a return under Part V of Chapter 4; or
(d) transactions and instruments in respect of which duty is imposed by Chapter 8.