Australian Capital Territory Numbered Acts

DUTIES AMENDMENT ACT 2006 (NO 2) (NO. 45 OF 2006)

TABLE OF PROVISIONS

           Long Title

   1.      Name of Act  
   2.      Commencement  
   3.      Legislation amended  
   4.      Imposition of duty on certain transactions concerning dutiable  
   5.      Imposition of duty on dutiable transactions that are not  
   6.      Section 8 (2) (a)  
   7.      Section 8 (2) (b)  
   8.      Section 8 (2) (c)  
   9.      Section 8, table 8  
   10.     Dutiable property  
   11.     Section 10 (1) (d), note  
   12.     Section 10 (1) (e), note  
   13.     What is the dutiable value of dutiable  
   14.     Shares, units and interests—marketable  
   15.     Transfers back from nominee  
   16.     Section 57 (3), new definition of dutiable property  
   17.     Transfers between trustees and custodians of superannuation funds or  
   18.     Marketable securities  
   19.     New part 2.7  
   20.     Acquisition statements  
   21.     Section 103  
   22.     Definitions for ch 5  
   23.     Section 133, definitions of lessee and lessor  
   24.     How duty is charged on lease instrument  
   25.     What is the cost of a lease?  
   26.     Section 136 (3) and (4)  
   27.     Splitting or redirection of cost of franchise  
   28.     Section 138  
   29.     General rate—short-term leases  
   30.     General rate—long-term leases  
   31.     General rate—franchise arrangements  
   32.     Quantification of lessee's improvements  
   33.     Exemptions—lease instruments  
   34.     Section 150 (1) (b)  
   35.     New part 5.6  
   36.     Exclusions from definition of hire of  
   37.     Section 153 (1) (b)  
   38.     New part 6.5  
   39.     Objections and review of decisions  
   40.     New chapter 15  
   41.     Dictionary, definitions of company title dwelling and error  
   42.     Dictionary, definition of lease  
   43.     Dictionary, definitions of lessee and lessor  
   44.     Dictionary, new definition of long-term lease  
   45.     Dictionary, definition of tenement  
   46.     Dictionary, definition of transfer, new paragraph (a) (iia)  
           ENDNOTES