Stamp duty

These relate to the Stamp Duties Act 1920.

Stamp duty rulings 1-50

SD 001 Revenue Ruling System: Explanation and Status
SD 002 Lodgement Information and General Requirements in Stamp Duty Matters (Stamp Duties Act 1920)
SD 003 Leases - Calculation of Term
SD 004 Stamp Duty on an Agreement to Assign a Vendor's Interest Under a Contract for Sale
SD 005 Transfers of Shares from Executors to Persons Beneficially Entitled - Beneficiaries Deceased or Have Assigned Interests (Pre-31 December 1981 estates)
SD 006 Crown Land Holdings - Rate of Capitalisation of Rentals of Perpetual Leases to Determine "Present Title" Values
SD 007 Conveyance of Property Fixed Duty - Transfer from Apparent Purchaser to Real Purchaser
SD 008 Loan Securities - Territorial Nexus
SD 009 Goods, Wares Or Merchandise (Sec. 41(6))
SD 010 Associations Incorporation Act 1984 - Exemption (Effective from 1 July 1985)
SD 011 Macarthur Growth Area Director - Exemption
SD 012 New South Wales Treasury Corporation - Exemption
SD 013 Board of Fire Commissioners Of NSW - Exemption
SD 014 Cheques Drawn by Governments Outside NSW Received in New South Wales
SD 015 Sporting Injuries Insurance Act 1978 - Exemption
SD 016 Aboriginal Land Rights Act 1983 - Exemption
SD 017 Public Authorities Superannuation Act 1985 - Exemption
SD 018 Lutheran Church of Australia (New South Wales District) Property Trust - Exemption
SD 019 Public Authorities (Financial Accommodation) Act 1981 - Exemptions
SD 020 Company Reconstructions - Guidelines for Determining Eligibility for Stamp Duty Relief
SD 021 Remission of Fines for Late Payment of Stamp Duty on Instruments
SD 022 Application by a Trustee in Bankruptcy Pursuant to Section 90 of the Real Property Act (Dixon's Case)
SD 023 Leases - Lump Sum Payments of Rent in Advance (Frazier's Case)
SD 024 Discretionary Trust - Variation Deed (Pachet's Case)
SD 025 Payment Of Stamp Duty on Foreign Securities
SD 026 Loan Security Duty - Contingent Liability
SD 027 Novations, Subsales and Refunds in Respect of Contract for Sale of Land
SD 028 Amalgamation of Registered Clubs - Guidelines for Determining Eligibility for Stamp Duty Relief
SD 029 Transmission Applications/Consents - Devisee
SD 030 Time For Applications under General Exemption 24
SD 031 Hiring Arrangements - Stamp Duties (Amendment) Act, 1985 - Concessional Amendments - Administrative Interpretation
SD 032 Family Provision Act 1982 - Duty Concessions
SD 033 Loan Agreement - Insurance Policy Released to Insurer (Lender) By Insured (Borrower) - (EPA's Case)
SD 034 St Vincent De Paul Society - Exemption
SD 035 Maximum Prospective Liability - Loan Security Duty
SD 036 Policies of Insurance - 'Third Party' Policies
SD 037 Transfers to New Trustees - Local Libraries, Museums, Public Halls Etc - Exemptions
SD 038 De Facto Relationships Act 1984 - Exemption from Duty for Property Settlements
SD 039 Financial Institutions Duty - Foreign Exchange
SD 040 Loan Securities - Regulated Contracts
SD 041 Crown Immunity from Stamp Duty - Commonwealth Instrumentalities
SD 042 Interim Stamping - Agreements for Sale - Stamping Transfers Pursuant to Interim Stamped Agreements
SD 043 Policies of Insurance - Additional Benefits of Unspecified Amounts - Stamp Duty
SD 044 Remission of Fines for Late Payment of Stamp Duty by way of Return
SD 045 Variations of Discretionary Trusts
SD 046 Policies of Insurance - Endorsements
SD 047 Evidence of Value Section 125
SD 048 Stockbroker Returns - 10 Day Rule under Section 97AB
SD 049 Stamp Duty on Leases - Interpretation of the Term "Rent" and Procedures Regarding Stamping and Upstamping of Leases
SD 050 Application of Section 252, 255 and 962 of the Stamp Duties Act - Transfer of Marketable Securities

Stamp duty rulings 51-100

SD 051 Assessment Of Duty - Duty On Amending Superannuation Deeds
SD 052 Joint Venture Mining Agreements
SD 053 Hiring Arrangements - Some Characteristics Of Dutiability: And Hiring Fee Factors Considered Liable
SD 054 Loan Securities - Territorial Nexus
SD 055 Goods, Wares Or Merchandise - Exemption
SD 056 Loan Securities - Stamping Of "Unlimited" Or "Allmoneys" Mortgages And "Limited" Mortgages Where Advances Are Made
SD 057 Amalgamation Of Registered Clubs - Exemption
SD 058 Transactions Otherwise Than By Dutiable Instruments - Partnership Arrangements
SD 059 Acquisitions Of Company And Unit Trust Interests Dutiable As Conveyances Of Land
SD 060 Hiring Arrangements - Motor Vehicle Dealers - Wholesale Floor Plans
SD 061 Variation Of Mortgage - Loan Security Duty
SD 062 Policies Of Insurance Limitation Of Sum Insured By Indemnity Clause
SD 063 Evidence Of Value - Section 125 Stamp Duties Act
SD 064 Loan Security Duty - Foreign Currency Loans
SD 065 Stamp Duty On Instruments Affecting Superannuation Trusts
SD 066 Division 30, Stamp Duties Act Land Use Entitlements
SD 067 Goods Wares And Merchandise - Exemption To Be Applied To Avoid Double Duty
SD 068 Policies Of Insurance - Disability Income Policies
SD 069 Policies Of Insurance Investment-Linked And Investment Account Life Insurance Policies
SD 070 Loan Securities - Mortgages In Support Of Obligations Under Guarantees
SD 071 Loan Security Duty - Debentures - Section 831
SD 072 Loan Securities - Affect Of Deemed Date Of Execution Provisions And Application Of Section 84F
SD 073 Financial Institutions Duty - Telegraphic Transfers
SD 074 Conveyance Duty - Surrenders Of Leases
SD 075 Loan Security Duty - Bill Facilities
SD 076 Goods, Ware Or Merchandise - Exemption For Stock-In-Trade
SD 077 Loan Security Duty - Charges - Standard Agreement For Sale Of Land
SD 078 Contract Splitting - Application Of Aggregation Provisions
SD 079 Stamp Duty On Caveats
SD 080 Corporate Reconstructions - Stamp Duty Exemption 0064 Under General Exemption 32 - General Guidelines
SD 081 Leases Of Personal Property - Stamp Duty Concessions For 'Approved' Persons
SD 082 Loan Securities - Payment Of Duty On 'Foreignsecurities' By Way Of Periodic Return
SD 083 Policies Of Insurance - Duty On "Maximum Loss" Policies
SD 084 Financial Institutions Duty - Short-Term Dealings
SD 085 Payment Of Duty On Caveats By Way Of Periodic Return
SD 086 Guide To Lodging Instruments And Answering Requisitions
SD 087 Charges In Building Contracts - Caveats - Loan Security Duty
SD 088 Employee Share Plan Transfers
SD 089 Transactions Otherwise Than By Dutiable Instrument - Partnership Interests
SD 090 Financial Institutions Duty - Crediting Of An Account
SD 091 Superannuation Trust Deeds - Amendments Made To Ensure Compliance With Commonwealth Occupational Superannuation Standards
SD 092 Financial Institutions Duty - Approved Deposit Fund Trustee - Permanent Building Societies
SD 093 Joint And Several Guarantees
SD 094 Remission Of Fines For Late Payment Of Stamp Duty On Instruments
SD 095 Exchanges Of Land With Or Without Consideration
SD 096 Family Provision Act 1982, Stamp Duty
SD 097 Valuation Of Annuities, Life Estates And Remainder Interests
SD 098 Declaration Of Trust - Property Vested In Declarant As Vendor (Akkerman's Case)
SD 099 Fines For Late Payment - Conditional Contracts
SD 100 Concessions In Respect Of Purchases By Housing Department Tenants

Stamp duty rulings 101-150

SD 101 Stamp Duty Concessions in Respect of Rental/Purchase Schemes
SD 102 Aboriginal Development Commission - Stamp Duty Exemptions
SD 103 Eraring Power Station Act 1981 - Stamp Duty Exemptions
SD 104 Stamp Duty on Motor Vehicle Certificates of Registration Following Repossession
SD 105 Stamp Duty on Hiring of Video Cassettes
SD 106 Transactions otherwise than by Dutiable Instruments - Sale of Business - Valuation of Assets
SD 107 Trust Units - Changes in Beneficial Ownership
SD 108 Policies of Insurance - Disability Income Policies
SD 109 Declarations of Trust - Contract with Purchaser Shown as Trustee - Farrar's Case
SD 110 Refunds in Respect of Contracts for Sale of Land
SD 111 Stamp Duties Act 1920 - Division 30 - Acquisitions of Company and Unit Trust Interests Dutiable as Conveyances of Land - "Ownership" of Land
SD 112 Joint and Several Guarantees - Application of Section 17 Following Ministerial Direction
SD 113 Stamp Duties Act 1920 - Sections 97a and 99a -Meaning of "Recognised Stock Exchange"
SD 114 Stamp Duty on Discharge of a Charge
SD 115 First Home Purchase Mortgages
SD 116 Fines Payable where Additional Duty Payable on Lodged Documents
SD 117 Division 30, Stamp Duties Act Definition of "Majority Interest"
SD 118 Transfers to New Trustees - Section 73(2a) Stamp Duties Act
SD 119 Stamp Duty Exemption for Certain Classes of Annuities - Section 71(3) of the Stamp Duties Act
SD 120 Declaration of Trust - Resulting Trust Situation Property Vested in an Apparent Purchaser
SD 121 Stamp Duties Act 1920 - Division 30 - Section 99k -Exemption for Financing Arrangements
SD 122 Definition of "Loan Security" - Memoranda of Deposit Section 83(1)(E) Stamp Duties Act 1920
SD 123 Loan Security Duty - Exemption for Loans Refinanced by Primary Producers
SD 124 Exemption for New Demonstrator Motor Vehicles - Section 84g(1)(F) Stamp Duties Act 1920
SD 125 First Home Purchase Scheme - Statutory Declaration Accompanying Application
SD 126 Consideration in Agreements to Convey Property
SD 127 Use of Section 73d Stamp Duties Act 1920 - Stamping of Copies to Facilitate Court Proceedings
SD 128 Paragraph 2(A), - "Declaration of Trust" Heading Second Schedule Stamp Duties Act 1920 - Pendal Nominees Case - High Court Decision
SD 129 Stamp Duty on Policies of Insurance - Credit Insurance
SD 130 Option Agreements - Valuation
SD 131 Order of the Supreme Court Made under Section 66g(3)(B) of the Conveyancing Act 1919 (NSW)
SD 132 Declarations of Trust - Pendal Nominees Case Meaning of "To Be Vested"
SD 133 Stamp Duty on Guarantees
SD 134 Transfers in Conformity with a Contract
SD 135 Conveyances by Possessory Application - Valuations
SD 136 Exemption under Section 73aa of the Stamp Duties Act
SD 137 Novations and Subsales - Purchases for Trusts to be Formed
SD 138 Eligibility of a Trust for Exemption under General Exemption 24(B)
SD 139 Family Law Settlement Commissioner of Stamp Duties Vs K R Bryan (Ca 119 of 1988)
SD 140 Stamping of Loan Security Documents as Prime or Collateral Securities - Section 84b Stamp Duties Act
SD 141 Financial Institutions Duty - Liability on Rollovers of Commercial Bills of Exchange
SD 142 Confirmatory Leases - Section 78(G)
SD 143 Hiring Arrangements - Calculation of Stamp Duty
SD 144 Sale of Broadcasting Licence
SD 145 Stamp Duty on Motor Vehicle Certificates of Registration Following Repossession
SD 146 Policies of Insurance - Disability Income Insurance
SD 147 Mortgages to Secure Obligations under Chattel Leases
SD 148 Instruments which have the effect of a Deed after Registration
SD 149 Division 30 - Acquisitions and Credits
SD 150 Financial Institutions Duty - Liability of Principals and Subsidiaries of Group Lending Activities

Stamp duty rulings 151-200

SD 151 Stamp Duty On Policies Of Insurance
SD 152 Instruments Amending Superannuation Schemes
SD 153 Loan Security Amendments
SD 154 Section 129 Compromise Of A Claim For Duty
SD 155 Policies Of Insurance - Co-Insurance
SD 156 Division 30 - Acquisition Of A Majority Interest Or Increase Of A Majority Interest
SD 157 New Procedures For Stamping And Unstamping Of Leases
SD 158 Corporate Reconstructions - Stamp Duty Exemption, General Exemption 32
SD 159 First Home Purchase Scheme - Approved Forms
SD 160 Capitalised Interest - Loan Security Duty
SD 161 Instruments Amending Superannuation Schemes
SD 162 Loan Securities - Mortgages In Support Of Obligations Under Guarantees
SD 163 Transactions Otherwise Than By Dutiable Instrument - Options
SD 164 Charitable/Benevolent Institutions - Stamp Duty Exemption General Exemption 24(B) - Guidelines
SD 165 Leases - Consumer Price Index
SD 166 Stamp Duty On Transfer Taken To Correct An Error In An Earlier Transfer Now Registered
SD 167 Loan Security Duty - Mortgages From A New Mortgagee
SD 168 Stamping Of "Authority To Agent"
SD 169 Policies Of Insurance - Care Custody And Control Policies
SD 170 Stamp Duty On Assignments Of Hire Purchase Agreements
SD 171 Financial Institutions Duty - Application Of Ceiling To Receipts And Short Term Dealings
SD 172 Marine Insurance - Liability Policies
SD 173 Policies Of Insurance - Travel Policies
SD 174 Compulsory Third Party Personal Injury Insurance
SD 175 Amendment To Anti-Gazumping Legislation
SD 176 Loan Security Duty - Foreign Currency Loans
(This Ruling Replaces Revenue Ruling SD 064)
SD 177 Exemption 73aa Of The Stamp Duties Act
SD 178 Partitions Of Land
SD 179 Concessions Under Schedule 2D Of The Stamp Duties Act
SD 180 Redundancy Insurance For Home Purchasers - Exemption From Stamp Duty
SD 181 Share Buy-Backs
SD 182 New Provisions Relating To Loan Security Duty Payable On Small Loans
SD 183 Matrimonial Property
(This Ruling Replaces Revenue Ruling SD 139)
SD 184 Liability To Stamp Duty Of Warrants
SD 185 Life Insurance Riders
SD 186 Loan Security Duty - Exemption For Refinancing Of Primary Producer Loans
SD 187 Amalgamation Of Financial Institutions Duty Returns
SD 188 Transfers Of Shares By Way Of Devise
SD 189 Financial Institutions Duty - Liability Of Receipts From Bailment Agreements
SD 190 Financial Institutions Duty - Leasing And Bailment Transactions
SD 191 Division 30 - Acquisitions More Than Three Years
SD 192 Policies Of Insurance - Excess Workers' Compensation
SD 193 Partitions Of Property Generally
SD 194 Assignment Of Life Insurance Policies - Section 38c Of The Stamp Duties Act
SD 195 General Exemption 24(A)
SD 196 Section 78b(1) - Refund Of Stamp Duty On Certain Leases
SD 197 Franchise Agreements - Liability To Stamp Duty
SD 198 Nursing Home Agreements
SD 199 Common Enquiries Made By Senior Citizens Concerning Stamp Duties
SD 200 Guidelines For Issue Of Additional Exemption Authorities For New Demonstrator Motor Vehicles

Stamp duty rulings 201-250

SD 201 Financial Institutions Duty - Scrip Lending Agreements
SD 202 Exemption from Stamp Duty for Community Tenancy Scheme Tenants
SD 203 Stamp Duty on New Land Titles Office Forms
SD 204 Collateral Loan Securities in respect of Property in and out of the State - Sections 84B and 84F
SD 205 Exemption from Stamp Duty - Additional Loan Securities
SD 206 Share Transfers - use of Adhesive Stamps
SD 207 Financial Institutions Duty - Scrip Lending Agreements
SD 208 Hiring Arrangement Duty - Wet Hires
SD 209 Assessment of Unexecuted Documents
SD 210 Travel Compensation Fund - Stamp Duty Exemption
SD 211 Goods, Wares or Merchandise (Section 43)
SD 212 Refund of Stamp Duty Paid on Spoiled Stamps under the Loan Securities Returns System
SD 213 Financial Institutions Duty - Short Term Liabilities of all Group Members to be included in the Return of the Short Term Dealer
SD 214 Financial Institutions Duty Crediting of Accounts within a Corporate Group
SD 215 Financial Institutions Duty Liability of Receipts Received from Sale of Goods as a Consequence of a Hiring Arrangement
SD 216 First Home Purchase Deferred Stamp Duty Scheme - Trustee Purchaser
SD 217 Family Law Refunds
(This ruling should be read in conjunction with Revenue Ruling SD 183)
SD 218 Transfer of Assets Between Superannuation Funds
SD 219 Financial Institutions Duty Refinancing of a Loan
SD 220 Financial Institutions Duty Extinguishment of Debt or Obligation
SD 221 Financial Institutions Duty - Receipts Lodged with one Bank for Credit with another Bank
SD 222 Stamp Duty Consequences of Employee/Employer Car Leasing
SD 223 Stamp Duty Payable on "Everett" Type Assignments
SD 224 Financial Institutions Duty - Liability Of Amounts Of $50,000 or More Deposited or Borrowed "At Call"
SD 225 Stamp Duty Implications of a Transfer of Intellectual Property
SD 226 Lease of Computer Hardware and Software
SD 227 First Home Purchase Deferred Stamp Duty Scheme Lease of Property by Purchaser
SD 228 Financial Institutions Duty - Liability of Treasury Products
SD 229 Stamp Duty - Transfers to Trustees
SD 230 Amendment to Debits Tax and Financial Institutions Duty Legislation
SD 231 Default Assessments and Collection of Debts from Third Parties
SD 232 Instruments Executed for the Transfer of Tax Losses; Capital Losses and Foreign Tax Credits
SD 233 Financial Institutions Duty use of Clearing & Settlement Accounts held by Wool Brokers on behalf of Wool Buyers and Sellers
SD 234 Loan Security Duty Stamping of Loan Agreements as Loan Securities
SD 235 Conveyance of Property between a Married Couple
SD 236 Loan Security Duty Transferred Loan Securities and Refinancing
SD 237 Refinancing of Loans to Primary Producers
SD 238 Division 30 - Definition of "Majority Interest"
SD 239 Financial Institutions Duty - Whether Financial Accommodation by a Loan or Borrowing is a Short Term Dealing
SD 240 Endorsement of Promissory Notes - Liability to Stamp Duty
SD 241 Stamp Duty on Hiring Arrangement Charges for the Late Return of Goods
SD 242 Regulated Contracts and Associated Mortgages
SD 243 Financial Institutions Duty - Borrowings as Short Term Dealings
SD 244 Financial Institutions Duty Applicability of Section 98(3)(C)(ii) - Nexus Provision
SD 245 Financial Institutions Duty De-Grouping of Persons who are Members of a Group
SD 246 Financial Institutions Duty - Sole or Principal Business of Provision of Finance
SD 247 Financial Institutions Duty on the Payment of FID and Debits Tax
SD 248 Financial Institutions Duty - "Involuntary" Transfers Between Customer Accounts
SD 249 Hiring Arrangements Maximum $10,000 Duty on one Hiring Arrangement
SD 250 Financial Institutions Duty Foreign Currency Accounts

Stamp duty rulings 251-on

SD 251 Stamp Duty on Indemnities
SD 252 Stamp Duty on Insurance Policies Apportionment of Premiums amongst Various Jurisdictions
SD 253 Division 30 - Acquisitions by Trustees
SD 254 Financial Institutions Duty Foreign Exchange Hedging Agreements
SD 255 Exemption From Stamp Duty for Organisations Required to Incorporate under the Industrial Relations Act 1991
SD 256 Exemption from Stamp Duty for Costs Agreements made between Solicitors and Clients under the Legal Profession Act 1987
SD 257 Exemption from Stamp Duty for Deeds of Release Connected with Homefund Complaints
SD 258 Concessions under the Stamp Duties Act
SD 259 Declarations of Trust over Corporate Debt Securities and Mortgages
SD 260 Stamping of Loan Agreements as Loan Securities
SD 261 Stamp Duty Liability on the Transfer of assets on the Conversion of an Incorporated Association to a Company under the Corporations Law (Section 57(3) Associations Incorporation Act 1984)
SD 262 Financial Institutions Duty - Term Deposit Rollovers
SD 263 Stamp Duty Liability on the Transfer of Assets from a Legal Practice to a Corporation
SD 264 FID Liability on Transfers of Engagements between Credit Unions
SD 265 Stamp Duty Liability on Share Transfers arising from Family Law Proceedings
SD 266 Exemption from Stamp Duty on Share Buy-Backs
SD 267 Financial Institutions Duty Receipts By Charitable Organisations
SD 268 Contracts for Sale of Land and Associated Building Agreements (House/Land Packages)
SD 269 Conveyances of Assets from Complying Superannuation Funds to Complying Pooled Superannuation
SD 270 Stamp Duty on the Off Market Transfer of Instalment Receipts
SD 271 Contract Splitting - Application of Aggregation Provisions
(This ruling should be read in conjunction with Revenue Ruling SD 078)
SD 272 Loan Security Refinancing Exemption
SD 273 Hiring Arrangements - Equipment Financing Arrangements
SD 274 Compulsory Building And Maintenance Contracts - Exemption from Stamp Duty
SD 275 Amendment to the Value of Penalty Units
SD 276 Exemption for Transfers of Assets Involving Public Sector Superannuation Funds
SD 277 Budget Announcements - Insurance Duty
SD 278 Australian Taxation Office - Taxpack Agreements
SD 279 Contracts for the Sale of Land - Builder's Terms and Equivalent Arrangements
SD 280 Stamp Duty on Exchanging Instalment Notes in Suncorp-Metway Ltd
SD 281 Motor Vehicle Certificate Of Registration Exclusion of Sales Tax Component Extended Warranties
SD 282 Accommodation Bond Agreements made under the Commonwealth Aged Care Act 1997
SD 283 Stamp Duty on Motor Vehicles Purchased by Totally & Permanently Incapacitated Veterans
SD 284 Exemption from Stamp Duty on Index Trusts
SD 285 Stock Exchange Transaction in New Zealand and Papua New Guinea Companies
SD 286 Hiring Arrangements Stamp Duty - Novated Motor Vehicle Leases
Last updated: 22 October 2018