Australian Capital Territory Numbered Acts

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DUTIES ACT 1999 (NO. 7 OF 1999) - SECT 47

Reduction of duty—payment in non-Australian jurisdiction

(1)     The amount of duty chargeable under this Chapter on a transfer of marketable securities is to be reduced by the amount of duty of a similar kind paid in relation to the transfer in accordance with the law of a place outside Australia.

(2)     In this section, a reference to a transfer of marketable securities includes a reference to a dealing or arrangement affecting marketable securities by means of a dutiable transaction other than a transfer.



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