Australian Capital Territory
Stamp Duties and Taxes Regulations   
SL1988-3
Republication No 1 (RI)
Effective:  30 April 1991 – 29 June 1995
Republication date of printed version: 30 April 1991
Reissued electronically: 14 February 2008
Regulation not amended
(republication for initial republication 
since self-government)

Unauthorised version prepared by ACT Parliamentary Counsel’s Office

About this republication
The republished law
This is a republication of the Stamp Duties and Taxes Regulations effective from 30 April 1991 to 29 June 1995. 
Kinds of republications
The Parliamentary Counsel’s Office prepares 2 kinds of republications of ACT laws (see the ACT legislation register at www.legislation.act.gov.au):
•	authorised republications to which the Legislation Act 2001 applies
•	unauthorised republications.
The status of this republication appears on the bottom of each page.

Australian Capital Territory

stamp duties and taxes regulations
Reprinted as at 30 April 1991
TABLE OF PROVISIONS
Regulation
	1.	Citation
	2.	Interpretation
	3.	Prescribed stock exchanges
	4.	Stamp duty exemptions: conveyances
	5.	Tax exemptions: sale or purchase of marketable securities

1. 	Citation
	These Regulations may be cited as the Stamp Duties and Taxes Regulations.1
2. 	Interpretation
	In these Regulations, unless the contrary intention appears, “Act” means the Stamp Duties and Taxes Act 1987.
3. 	Prescribed stock exchanges
	For the purposes of section 38 of the Act the following stock exchanges are prescribed:
	(a)	the American Stock Exchange;
	(b)	the Auckland Stock Exchange;
	(c)	the Christchurch Stock Exchange;
	(d)	the Dunedin Stock Exchange;
	(e)	the Johannesburg Stock Exchange;
	(f)	the Mid-West Stock Exchange;
	(g)	the Montreal Stock Exchange;
	(h)	the New York Stock Exchange;
	(j)	the Pacific Coast Stock Exchange;
	(k)	the Paris Bourse;
	(l)	the Stock Exchange, London;
	(m)	the Toronto Stock Exchange.
4. 	Stamp duty exemptions:  conveyances
	For the purposes of paragraph (o) of Schedule 1 to the Act the Trustees of the Canberra Public Cemetery are prescribed.
5. 	Tax exemptions:  sale or purchase of marketable securities
	For the purposes of paragraph (c) of Schedule 3 to the Act the Trustees of the Canberra Public Cemetery are prescribed.

NOTE
1.	Regulations 1988 No 3 (in force under the Stamp Duties and Taxes Act 1987) (a); notified in Commonwealth of Australia Gazette on 27 April 1988;  commenced 27 April 1988.
(a) Citation of Laws—The Self-Government (Citation of Laws) Act 1989 (No. 21, 1989) altered the citation of most Ordinances so that after Self-Government day they are to be cited as Acts.  That Act also affects references in ACT laws to Commonwealth Acts.

©  Australian Capital Territory 2008