Australian Capital Territory
Taxation Administration (Amounts Payable –Duty) Determination 2008 (No 1)
Disallowable instrument DI2008–220
made under the  
Taxation Administration Act 1999, s 139 (Determination of amounts payable under tax laws)
EXPLANATORY STATEMENT

Purpose
1.	The purpose of this instrument is to determine the amounts of duty payable under various provisions of the Duties Act 1999 (Duties Act) by specifying:
(a)	the ranges of dutiable amounts of dutiable transactions and the corresponding rates of duty payable for each range; and 
(b)	the rates of duty payable on the relevant amount of certain other specified transactions.
Summary
2.	The Taxation Administration Act 1999 (TAA) deals with the administration of various tax laws relating to the imposition and collection of certain taxes, duties and licence fees.
3.	Section 139 of the TAA empowers the Minister to determine the amount of taxes, duties and licence fees payable under a tax law, including under the Duties Act 1999 (the Duties Act).  The Duties Act imposes duty on a range of transactions at determined rates. 
Determination  
4.	For the purposes of section 31 of the Duties Act, column 2 of Table 1, Amounts payable – Duties Act, section 31 (in paragraph 4 of the instrument) determines the amount of duty payable on the ranges of dutiable amounts listed in column 1 of the Table.
5.	For the purposes of various sections of the Duties Act, column 2 of Table 2, Amounts payable – Duties Act, various sections (in paragraph 6 of the instrument) determines the amounts of duty payable for the various sections of the Act as identified in column 1 of the Table.
6.	With the introduction of differential rates of duty for motor vehicles that come under the Green Vehicle Guide, all duty rates for application to register motor vehicles have been determined by a separate instrument.  
7.	All other rates of duty have been re-determined without change.