Duties Act 1999
- Number
- A1999-7
- Status
- In Force
- Current law
- Regulations & instruments
- Forms
- Point-in-time versions
- Law history
Current version
Notes
- Uncommenced amendments by Statute Law Amendment Act 2025.
| Effective | Files/Formats | Version | Published | Notes |
|---|---|---|---|---|
| 1 July 2024 | HTMLPDFWord | R78 | 1 July 2024 | Republication for amendments by A2023-47 |
Administering Minister and Directorate
- Treasurer - Chief Minister, Treasury and Economic Development Directorate
Legislative instruments
Legislative instruments under the Act and its subordinate laws
| Name | Status | Classifier | Type | Under | Effective | Year and No |
|---|---|---|---|---|---|---|
| Duties Determination 2002 (No 1)(Repealed) | Repealed | Disallowable instruments | s 4 | 25 June 2002 - 16 June 2003 | DI2002-90 | |
| Duties (Guidelines - Insurance Exempt from Duty) Determination 2002 (No 1)(Repealed) | Repealed | Disallowable instruments | s 201A | 1 July 2002 - 30 June 2017 | DI2002-118 | |
| Duties (Transitional Provisions) Regulations 2000(Repealed) | Repealed | Subordinate laws | s 253 | Never effective | SL2000-15 | |
| Duties (Liability for Payment) Determination 2001(Repealed) | Repealed | Disallowable instruments | s 4 | 23 August 2001 - 24 June 2002 | DI2001-248 | |
| Duties (Exemption Guidelines for Certain Voluntary Transfers) Determination 2001 | None | Disallowable instruments | s 115G | 15 August 2001 | DI2001-247 | |
| Duties (Exemption Guidelines for Corporate Reconstructions) Revocation Determination 2001(Repealed) | Repealed | Disallowable instruments | s 232 | 23 August 2001 - 30 June 2003 | DI2001-246 | |
| Duties (Exemption Guidelines for Corporate Reconstructions) Determination 2001(Repealed) | Repealed | Disallowable instruments | s 232 | 4 June 2001 - 20 August 2001 | DI2001-193 | |
| Duties Determination 2003 (No 1)(Repealed) | Repealed | Disallowable instruments | s 4 | 17 June 2003 - 18 June 2003 | DI2003-119 | |
| Duties (Corporate Reconstruction) Determination 2003 (No 1)(Repealed) | Repealed | Disallowable instruments | s 70A, S 91A, s 208AA | 1 July 2003 - 13 November 2014 | DI2003-178 | |
| Duties (Guidelines for Motor Vehicle Dealers Authorisation Scheme) 2000(Repealed) | Repealed | Disallowable instruments | s 214A | 1 March 2000 - 28 February 2018 | DI2000-124 | |
| Duties Exemption 2000(Repealed) | Repealed | Disallowable instruments | s 224 | 1 March 2000 - 31 March 2002 | DI2000-84 | |
| Duties Exemption 2000(Repealed) | Repealed | Disallowable instruments | s 213A | 1 March 2000 - 1 March 2002 | DI2000-83 | |
| Duties Declaration Notice 1999(Repealed) | Repealed | Disallowable instruments | s 75 | 1 March 1999 - 1 July 2001 | DI1999-92 | |
| Duties Intergenerational Rural Transfer Guidelines 1999(Repealed) | Repealed | Disallowable instruments | s 230 | 1 March 1999 - 17 September 2017 | DI1999-91 | |
| Duties (Exemption Guidelines for Corporate Reconstructions) Determination 1999(Repealed) | Repealed | Disallowable instruments | s 232 | 1 March 1999 - 3 June 2001 | DI1999-90 | |
| Duties (Stock Exchanges) Declaration 2001(Repealed) | Repealed | Notifiable instruments | Dictionary (definition of stock exchange) | 1 July 2001 - 28 February 2007 | NI2001-78 | |
| Duties Declaration Notice(Repealed) | Repealed | Notifiable instruments | s 75 | 1 March 1999 - 30 June 2001 | NI1999-141 | |
| Duties Commencement Notice 1999(Repealed) | Repealed | Commencement notices | s 2 | 1 March 1999 - 2 March 1999 | CN1999-4 | |
| Duties (Stock Exchanges) Declaration 2007 (No 1)(Repealed) | Repealed | Disallowable instruments | s 252A | 1 March 2007 - 31 August 2008 | DI2007-61 | |
| Duties (Amount Deferred) Determination 2007 (No 1)(Repealed) | Repealed | Disallowable instruments | s 75AD | 26 October 2007 - 10 December 2019 | DI2007-248 | |
| Duties (Affordable House and Land Packages) Declaration 2007 (No 1)(Repealed) | Repealed | Disallowable instruments | s 16B | 26 October 2007 - 3 June 2010 | DI2007-249 | |
| Duties (Community Housing) Declaration 2007 (No 1) | None | Disallowable instruments | s 73A | 26 October 2007 | DI2007-250 | |
| Duties (Stock Exchanges) Declaration 2008(Repealed) | Repealed | Disallowable instruments | s 252A | 1 September 2008 - 30 June 2013 | DI2008-223 | |
| Duties (Register of wholesale unit trust schemes) Declaration 2008(Repealed) | Repealed | Notifiable instruments | s 95G | 2 September 2008 - 1 July 2012 | NI2008-368 | |
| Duties (Transitional Provisions) Regulation 2008(Repealed) | Repealed | Subordinate laws | s 253 | 12 September 2008 - 1 September 2010 | SL2008-38 | |
| Duties (Affordable House and Land Packages) Revocation 2010(Repealed) | Repealed | Disallowable instruments | s 16B | 3 June 2010 - 4 June 2010 | DI2010-92 | |
| Duties (Stock Exchanges) Declaration 2013(Repealed) | Repealed | Disallowable instruments | s 252A | 1 July 2013 - 1 September 2016 | DI2013-183 | |
| Duties (Commercial Lease with Premium) Determination 2014 (No 1) | None | Disallowable instruments | s 6A | 29 April 2014 | DI2014-49 | |
| Duties (Corporate Reconstruction) Determination 2014 (No 1)(Repealed) | Repealed | Disallowable instruments | s 70A, s 91A, s 208AA | 14 November 2014 - 25 November 2015 | DI2014-288 | |
| Duties (Corporate Reconstruction Guidelines) Determination 2015 (No 1)(Repealed) | Repealed | Disallowable instruments | s 232A | 25 November 2015 - 17 September 2017 | DI2015-316 | |
| Taxation Administration (Amounts Payable—Interest Rates) Determination 2017 (No 1) | None | Fee | Disallowable instruments | s 75AD | 1 July 2017 | DI2017-146 |
| Duties (Corporate Reconstruction Transaction Guidelines) Determination 2017 (No 1) | None | Disallowable instruments | s 232A | 18 September 2017 | DI2017-229 | |
| Duties (Intergenerational Rural Transfer Guidelines) Determination 2017 (No 1) | None | Disallowable instruments | s 230 | 18 September 2017 | DI2017-230 | |
| Duties (Time for Payment) Determination 2017 (No 1) | None | Notifiable instruments | s 16 | 18 September 2017 | NI2017-481 | |
| Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2018 (No 1)(Repealed) | Repealed | Fee | Disallowable instruments | s 252AB | 1 July 2018 - 30 June 2019 | DI2018-181 |
| Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2019 (No 1)(Repealed) | Repealed | Fee | Disallowable instruments | s 252AB | 1 July 2019 - 30 June 2020 | DI2019-144 |
| Duties (Pensioner Concession Duty Deferral Scheme) Determination 2019(Repealed) | Repealed | Disallowable instruments | s 75AG | 16 December 2019 - 30 June 2020 | DI2019-270 | |
| Duties (Pensioner Duty Deferral Scheme) Determination 2020(Repealed) | Repealed | Disallowable instruments | s 75AG | 1 July 2020 - 30 June 2021 | DI2020-179 | |
| Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2020(Repealed) | Repealed | Fee | Disallowable instruments | s 252AB | 1 July 2020 - 30 June 2021 | DI2020-193 |
| Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2021(Repealed) | Repealed | Fee | Disallowable instruments | s 252AB | 1 July 2021 - 30 June 2022 | DI2021-170 |
| Duties (Pensioner Duty Deferral Scheme) Determination 2021 (Repealed) | Repealed | Disallowable instruments | s 75AG | 1 July 2021 - 30 June 2023 | DI2021-175 | |
| Duties (Deferred payment of duty—Eligible property) Determination 2022 | None | Disallowable instruments | s 75A | 1 July 2022 | DI2022-156 | |
| Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2022(Repealed) | Repealed | Fee | Disallowable instruments | s 252AB | 1 July 2022 - 30 June 2023 | DI2022-161 |
| Duties (Pensioner Duty Deferral Scheme) Determination 2023(Repealed) | Repealed | Disallowable instruments | s 75AG | 1 July 2023 - 26 November 2023 | DI2023-167 | |
| Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2023(Repealed) | Repealed | Fee | Disallowable instruments | s 252AB | 1 July 2023 - 30 June 2024 | DI2023-171 |
| Duties Regulation 2023 | None | Subordinate laws | s 253 | 1 October 2023 | SL2023-18 | |
| Duties (Pensioner Duty Deferral Scheme) Determination 2023 (No 2)(Repealed) | Repealed | Disallowable instruments | s 75AG | 27 November 2023 - 30 June 2024 | DI2023-281 | |
| Duties (Pensioner Duty Deferral Scheme) Determination 2024 | None | Fee | Disallowable instruments | s 75AG | 1 July 2024 | DI2024-180 |
| Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2024(Repealed) | Repealed | Fee | Disallowable instruments | s 252AB | 1 July 2024 - 30 June 2025 | DI2024-183 |
| Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2025 | None | Fee | Disallowable instruments | s 252AB | 1 July 2025 | DI2025-155 |
Related instruments
Related approved forms
| Form name/number | Status | Description | Effective | Year and No |
|---|---|---|---|---|
| Taxation Administration Act 1999 Form (Repealed) | Repealed | Declaration for residential ‘off the plan’ purchase agreement | 27 June 2006 - 2 May 2017 | AF2006-67 |
| Taxation Administration Act 1999 Form (Repealed) | Repealed | Transfer of business assets lodgment | 27 June 2006 - 2 May 2017 | AF2006-69 |
| Taxation Administration Act 1999 Form (Repealed) | Repealed | Franchise lodgment | 27 June 2006 - 2 May 2017 | AF2006-70 |
| Taxation Administration Act 1999 Form (Repealed) | Repealed | Leases or licences lodgment | 27 June 2006 - 2 May 2017 | AF2006-71 |
| Taxation Administration Act 1999 Form (Repealed) | Repealed | Statement of change in beneficial ownership | 27 June 2006 - 2 May 2017 | AF2006-72 |
| Taxation Administration Act 1999 Form (Repealed) | Repealed | Rates deferral (pensioner) application | 27 June 2006 - 10 August 2018 | AF2006-74 |
| Taxation Administration Act 1999 Form (Repealed) | Repealed | Pensioner rates rebate application | 27 June 2006 - 30 June 2015 | AF2006-76 |
| Taxation Administration Act 1999 Form (Repealed) | Repealed | Rates deferral (hardship) application | 30 June 2006 - 10 August 2018 | AF2006-79 |
| Taxation Administration Act 1999—Form (Repealed) | Repealed | Easy lodge registration | 25 May 2007 - 23 June 2014 | AF2007-49 |
| Taxation Administration Act 1999—Form (Repealed) | Repealed | Easy lodge | 25 May 2007 - 23 June 2014 | AF2007-50 |
| Taxation Administration Act 1999—Form (Repealed) | Repealed | Affordable house and land package declaration | 8 May 2008 - 2 May 2017 | AF2008-25 |
| Taxation Administration Act 1999—Form (Repealed) | Repealed | Conveyance lodgment | 22 August 2008 - 2 December 2013 | AF2008-97 |
| Taxation Administration Act 1999—Form (Repealed) | Repealed | Application for registration of a unit trust scheme | 1 September 2008 - 2 May 2017 | AF2008-100 |
| Taxation Administration Act 1999—Form (Repealed) | Repealed | Landholder transfer of unlisted shares, units and interests lodgment | 1 September 2008 - 5 January 2018 | AF2008-103 |
| Taxation Administration Act 1999—Form (Repealed) | Repealed | Transfer of unlisted shares, units and interests lodgment | 1 September 2008 - 2 May 2017 | AF2008-104 |
| Taxation Administration Act 1999—Form (Repealed) | Repealed | Report by the responsible entity of a wholesale unit trust scheme | 12 September 2008 - 2 May 2017 | AF2008-107 |
| Taxation Administration Act 1999—Form (Repealed) | Repealed | Application for general and life insurance duty registration | 12 November 2010 - 4 July 2016 | AF2010-95 |
| Taxation Administration Act 1999—Form (Repealed) | Repealed | Deferral of duty application | 28 June 2011 - 3 October 2013 | AF2011-68 |
| Taxation Administration Act 1999—Form (Repealed) | Repealed | Deferral of duty application | 4 October 2013 - 3 November 2014 | AF2013-89 |
| Taxation Administration Act 1999—Form (Repealed) | Repealed | Conveyance lodgment | 3 December 2013 - 16 December 2013 | AF2013-34 |
| Taxation Administration Act 1999—Form (Repealed) | Repealed | Conveyance lodgment | 17 December 2013 - 7 January 2016 | AF2013-35 |
| Taxation Administration Act 1999—Form (Repealed) | Repealed | Easy lodge | 24 June 2014 - 1 June 2015 | AF2014-30 |
| Taxation Administration Act 1999—Form (Repealed) | Repealed | Easy lodge registration | 24 June 2014 - 1 June 2015 | AF2014-31 |
| Taxation Administration Act 1999—Form (Repealed) | Repealed | Landholder transfer of unlisted shares, units and interests lodgment (for transactions on or after 1 July 2012) | 31 October 2014 - 5 January 2018 | AF2014-135 |
| Taxation Administration Act 1999—Form (Repealed) | Repealed | Deferral of duty application | 4 November 2014 - 4 July 2016 | AF2014-136 |
| Taxation Administration Act 1999—Form (Repealed) | Repealed | Conveyance lodgment | 8 January 2016 - 18 February 2016 | AF2016-1 |
| Taxation Administration Act 1999—Form (Repealed) | Repealed | Conveyance lodgment | 19 February 2016 - 6 June 2017 | AF2016-3 |
| Taxation Administration Act 1999—Form (Repealed) | Repealed | Application for general and life insurance duty registration | 5 July 2016 - 5 January 2018 | AF2016-43 |
| Taxation Administration Act 1999—Form (Repealed) | Repealed | Deferral of duty application | 5 July 2016 - 5 January 2018 | AF2016-45 |
| Taxation Administration Act 1999—Form (Repealed) | Repealed | Conveyance lodgment | 7 June 2017 - 5 January 2018 | AF2017-138 |
Point-in-time versions
| Effective | Files/Formats | Version | Published | Notes |
|---|---|---|---|---|
| 1 July 2024 | HTMLPDFWord | R78 | 1 July 2024 | Republication for amendments by A2023-47 |
| 27 November 2023 - 30 June 2024 | HTMLPDFWord | R77 | 27 November 2023 | Republication for amendments by A2023-36 |
| 1 October 2023 - 26 November 2023 | HTMLPDFWord | R76 | 1 October 2023 | Republication for amendments by A2023-6 |
| 19 September 2022 - 30 September 2023 | HTMLPDFWord | R75 | 19 September 2022 | Republication for expiry of transitional provisions (ch 19) |
| 23 June 2021 - 18 September 2022 | HTMLPDFWord | R74 | 23 June 2021 | Republication for amendments by A2021-12 |
| 20 May 2021 - 22 June 2021 | HTMLPDFWord | R73 | 20 May 2021 | Republication for amendments by A2021-10 |
| 16 December 2019 - 19 May 2021 | HTMLPDFWord | R72 | 16 December 2019 | Republication for amendments by A2019-46 |
| 28 March 2019 - 15 December 2019 | HTMLPDFWord | R71 | 28 March 2019 | Republication for amendments by A2019-7 |
| 1 March 2018 - 27 March 2019 | HTMLPDFWord | R70 | 1 March 2018 | Republication for amendments by A2018-2 |
| 18 September 2017 - 28 February 2018 | HTMLPDFWord | R69 | 18 September 2017 | Republication for amendments by A2017-1 |
| 1 July 2017 - 17 September 2017 | HTMLPDFWord | R68 | 1 July 2017 | Republication for amendments by A2017-11 |
| 1 September 2016 - 30 June 2017 | HTMLPDFWord | R67 | 1 September 2016 | Republication for amendments by A2016-47 |
| 27 April 2016 - 31 August 2016 | HTMLPDFWord | R66 | 27 April 2016 | Republication for amendments by A2016-18 |
| 25 November 2015 - 26 April 2016 | HTMLPDFWord | R65 | 25 November 2015 | |
| 1 July 2015 - 24 November 2015 | HTMLPDFWord | R64 | 1 July 2015 | Republication for amendments by A2015-19 and expiry of transitional provisions (pt 15.3) |
| 10 June 2015 - 30 June 2015 | HTMLPDFWord | R63 | 10 June 2015 | Republication for amendments by A2015-15 |
| 19 November 2014 - 9 June 2015 | HTMLPDFWord | R62 | 19 November 2014 | Republication for amendments by A2014-44 |
| 2 July 2014 - 18 November 2014 | HTMLPDFWord | R61 | 2 July 2014 | Republication for expiry of transitional provisions (ch 18) |
| 1 July 2014 - 1 July 2014 | HTMLPDFWord | R60 | 1 July 2014 | Republication for expiry of transitional provisions (pt 15.2) |
| 29 April 2014 - 30 June 2014 | HTMLPDFWord | R59 | 29 April 2014 | Republication for amendments by A2014-12 |
| 7 November 2013 - 28 April 2014 | HTMLPDFWord | R58 (RI) | 24 February 2014 | Reissued because of High Court decision in relation to A2013-39 |
| Never effective | HTMLPDFWord | R58 | 7 November 2013 | Republication for amendments by A2013-39 Never effective because of High Court decision in relation to A2013-39 (see reissued republication) |
| 1 September 2013 - 6 November 2013 | HTMLPDFWord | R57 | 24 September 2013 | Republication for retrospective amendments by A2013-35 |
| 1 July 2013 - 31 August 2013 | HTMLPDFWord | R56* | 1 July 2013 | Republication for expiry of transitional provisions (ch 16) |
| 14 June 2013 - 30 June 2013 | HTMLPDFWord | R55 | 14 June 2013 | Republication for amendments by A2013-19 |
| 11 September 2012 - 13 June 2013 | HTMLPDFWord | R54 | 11 September 2012 | Republication for amendments by A2012-40 |
| 1 July 2012 - 10 September 2012 | HTMLPDFWord | R53 | 1 July 2012 | Republication for amendments by A2012-35 and expiry of transitional provisions (pt 15.1) |
| 19 June 2012 - 30 June 2012 | HTMLPDFWord | R52 | 19 June 2012 | Republication for amendments by A2012-36 |
| 5 June 2012 - 18 June 2012 | HTMLPDFWord | R51 | 5 June 2012 | Republication for amendments by A2012-21 |
| 18 May 2012 - 4 June 2012 | HTMLPDFWord | R50 | 18 May 2012 | Republication for amendments by A2012-19 |
| 2 July 2011 - 17 May 2012 | HTMLPDFWord | R49 | 2 July 2011 | Republication for expiry of transitional provisions (ch 14) |
| 1 March 2011 - 1 July 2011 | HTMLPDFWord | R48 | 1 March 2011 | Republication for amendments by A2011-3 |
| 2 September 2010 - 28 February 2011 | HTMLPDFWord | R47 | 2 September 2010 | Republication for commenced expiry |
| 7 July 2010 - 1 September 2010 | HTMLPDFWord | R46 | 7 July 2010 | Republication for amendments by A2010-20 |
| 1 July 2010 - 6 July 2010 | HTMLPDFWord | R45 | 1 July 2010 | Republication for amendments by A2010-19 and commenced expiry |
| 3 June 2010 - 30 June 2010 | HTMLPDFWord | R44 | 3 June 2010 | Republication for amendments by A2010-18 |
| 16 March 2010 - 2 June 2010 | HTMLPDFWord | R43 | 16 March 2010 | Republication for amendments by A2009-45 |
| 17 December 2009 - 15 March 2010 | HTMLPDFWord | R42 | 17 December 2009 | Republication for amendments by A2009-49 |
| 25 November 2009 - 16 December 2009 | HTMLPDFWord | R41 | 25 November 2009 | Republication for amendments by A2009-45 |
| 22 September 2009 - 24 November 2009 | HTMLPDFWord | R40 | 22 September 2009 | Republication for amendments by A2009-20 |
| 5 July 2009 - 21 September 2009 | HTMLPDFWord | R39 | 5 July 2009 | Republication for amendments by A2009-16 |
| 1 July 2009 - 4 July 2009 | HTMLPDFWord | R38 | 1 July 2009 | Republication for amendments by A2009-15 and commenced expiry |
| 5 March 2009 - 30 June 2009 | HTMLPDFWord | R37 | 5 March 2009 | Republication for amendments by A2009-4 |
| 2 February 2009 - 4 March 2009 | HTMLPDFWord | R36 | 2 February 2009 | Republication for amendments by A2008-37 |
| 12 September 2008 - 1 February 2009 | HTMLPDFWord | R35 | 12 September 2008 | Republication for modifications by SL2008-38 |
| 3 September 2008 - 11 September 2008 | HTMLPDFWord | R34 | 3 September 2008 | Republication for amendments by A2008-34 |
| 1 September 2008 - 2 September 2008 | HTMLPDFWord | R33 | 1 September 2008 | Republication for amendments by A2008-31 |
| 26 August 2008 - 31 August 2008 | HTMLPDFWord | R32 | 26 August 2008 | Republication for amendments by A2008-28 |
| 1 July 2008 - 25 August 2008 | HTMLPDFWord | R31 | 1 July 2008 | Republication for amendments by A2008-17 and commenced expiry |
| 30 June 2008 - 30 June 2008 | HTMLPDFWord | R30 | 30 June 2008 | Republication for amendments by A2008-17 |
| 19 May 2008 - 29 June 2008 | HTMLPDFWord | R29 | 19 May 2008 | Republication for amendments by A2008-14 |
| 31 March 2008 - 18 May 2008 | HTMLPDFWord | R28 | 31 March 2008 | Republication for amendments by A2007-25 |
| 5 December 2007 - 30 March 2008 | HTMLPDFWord | R27 | 5 December 2007 | Republication for amendments by A2007-38 |
| 3 October 2007 - 4 December 2007 | HTMLPDFWord | R26 | 3 October 2007 | Republication for amendments by A2007-29 |
| 1 July 2007 - 2 October 2007 | HTMLPDFWord | R25 | 1 July 2007 | Republication for commenced expiry |
| 20 June 2007 - 30 June 2007 | HTMLPDFWord | R24 | 20 June 2007 | Republication for amendments by A2007-21 |
| 12 April 2007 - 19 June 2007 | HTMLPDFWord | R23 | 12 April 2007 | Republication for amendments by A2007-3 |
| 29 November 2006 - 11 April 2007 | HTMLPDFWord | R22* | 29 November 2006 | Republication for amendments by A2006-45 |
| 16 November 2006 - 28 November 2006 | HTMLPDFWord | R21 | 16 November 2006 | Republication for amendments by A2006-42 |
| 27 September 2006 - 15 November 2006 | HTMLPDFWord | R20 | 27 September 2006 | Republication for amendments by A2006-37 |
| 31 August 2006 - 26 September 2006 | HTMLPDFWord | R19 | 31 August 2006 | Republication for amendments by A2006-32 |
| 1 July 2006 - 30 August 2006 | HTMLPDFWord | R18 | 1 July 2006 | Republication for amendments by A2006-13 |
| 18 May 2006 - 30 June 2006 | HTMLPDFWord | R17 | 18 May 2006 | Republication for amendments by A2006-19 |
| 24 November 2005 - 17 May 2006 | HTMLPDFWord | R16 | 24 November 2005 | Republication for amendments by A2005-54 |
| 1 July 2005 - 23 November 2005 | HTMLPDFWord | R15 | 1 July 2005 | Republication for amendments by A2005-29 |
| 2 June 2005 - 30 June 2005 | HTMLPDFWord | R14 | 2 June 2005 | Republication for amendments by A2005-20 |
| 1 September 2004 - 1 June 2005 | HTMLPDFWord | R13 | 1 September 2004 | Republication for amendments by A2004-13 |
| 9 April 2004 - 31 August 2004 | HTMLPDFWord | R12 | 9 April 2004 | Republication for amendments by A2004-15 |
| 22 March 2004 - 8 April 2004 | HTMLPDFWord | R11 | 22 March 2004 | Republication for amendments by A2004-2 |
| 22 December 2003 - 21 March 2004 | HTMLPDFWord | R10A | 30 September 2016 | Republication for expiry of transitional provisions (ch 13) |
| 9 October 2003 - 21 March 2004 | HTMLPDFWord | R10 (RI) | 30 September 2016 | Republication for amendments by A2003-41 Reissued for correction to ch 13 expiry |
| 1 July 2003 - 8 October 2003 | HTMLPDFWord | R9 (RI) | 30 September 2016 | Republication for amendments by A2003-29 Reissued for correction to ch 13 expiry |
| 4 March 2003 - 30 June 2003 | HTMLPDFWord | R8 (RI) | 30 September 2016 | Republication for amendments by A2003-1 Reissued for correction to ch 13 expiry |
| 1 July 2002 - 3 March 2003 | HTMLPDFWord | R7 (RI) | 30 September 2016 | Republication for amendments by A2002-20 Reissued for correction to ch 13 expiry |
| 24 May 2002 - 30 June 2002 | HTMLPDFWord | R6 (RI) | 30 September 2016 | Republication for amendments by A2002-14 Reissued for correction to ch 13 expiry |
| 17 April 2002 - 23 May 2002 | HTMLPDFWord | R5 (RI) | 30 September 2016 | Republication for amendments by A2002-6 Reissued for correction to ch 13 expiry |
| 1 April 2002 - 16 April 2002 | HTMLPDFWord | R4 (RI) | 30 September 2016 | Republication for commenced expiry and includes retrospective amendments by A2002-6 Reissued for correction to ch 13 expiry |
| 2 March 2002 - 31 March 2002 | HTMLPDFWord | R3 (RI) | 30 September 2016 | Republication for commenced expiry and includes retrospective amendments by A2002-6 Reissued for correction to ch 13 expiry |
| 5 October 2001 - 1 March 2002 | HTMLPDFWord | R2 | 17 April 2002 | Republication for amendments by A2001-17 and includes retrospective amendments by A2002-6 |
| 12 September 2001 - 4 October 2001 | HTMLPDFWord | R1 | 17 April 2001 | Republication for amendments by A2000-34, A2000-46, A2000-80, A2001-22, A2001-40, A2001-44 and A2001-55 and includes retrospective amendments by A2002-6 |
| 28 September 2000 - 20 December 2000 | HTMLPDFWord | R0D | 13 February 2006 | Republication for amendments by A2000-46 and includes retrospective amendments by A2002-6 |
| 6 July 2000 - 27 September 2000 | HTMLPDFWord | R0C | 13 February 2006 | Republication for amendments by A2000-30 and A2000-34 and includes retrospective amendments by A2002-6 |
| 1 March 2000 - 30 June 2000 | HTMLPDFWord | R0B | 13 February 2006 | Republication for amendments by A1999-79, SL2000-15, A2000-5 and A2000-46 and includes retrospective amendments by A2002-6 |
| 1 March 1999 - 27 February 2000 | HTMLPDFWord | R0A | 13 February 2006 | Republication for new Act and retrospective amendments by A2002-6 |
| 1 March 1999 | HTMLPDFWord | As notified | 1 March 1999 |
Bill and Explanatory statement
The bill and explanatory statement for this Act are accessed from Duties Bill 1998.
Notification statement
The Duties Act 1999 was notified in the Gazette on 1 March 1999 (Gaz 1999 No S8).
(Parliamentary Counsel)
Act as notified
| Date notified | Effective | Files/Formats | Notes |
|---|---|---|---|
| 1 March 1999 | 1 March 1999 | HTMLPDFWord |
Commencement
| Provision | Commencement date | Commencement method |
|---|---|---|
| s 1, s 2 | 1 March 1999 | s 2 (1) |
| remainder | 1 March 1999 | s 2 (2) and Gaz 1999 No S8 |
Expiries
| Provision | Expiry date | Expiry method |
|---|---|---|
| ch 19 | 18 September 2022 (midnight) | s 474 |
| pt 15.3 | 30 June 2015 (midnight) | s 432 |
| ch 18 | 1 July 2014 (midnight) | s 463 |
| pt 15.2 | 30 June 2014 (midnight) | s 423 |
| ch 16 | 30 June 2013 (midnight) | s 443 |
| pt 15.1 | 30 June 2012 (midnight) | s 414 |
| ch 14 | 1 July 2011 (midnight) | s 403 |
| ch 17 | 1 September 2010 (midnight) | s 452 |
| s 10 (1) (h) and (i), s 10 (1) (m) (i) and (iii), s 10 (2), s 24 (8), s 32, s 60A, s 63 (3), s 70, s 72A, s 75, s 90 (4), s 91 (2) (h), pt 3.3, pt 3.5, s 248, s 249 | 30 June 2010 (midnight) | s 75A |
| s 6 def transfer, s 57 (3) def dutiable property, dict defs ADR, capital reduction, company, dutiable entitlement, marketable securities, person, rights alteration, transfer par (b) and voting share | 30 June 2010 (midnight) | s 75A |
| ch 5, dict defs fit-out costs, lease instrument, value of the lease and variation | 30 June 2009 (midnight) | s 150A |
| s 59, s 60 (1), s 61, pt 2.5A | 30 June 2008 (midnight) | s 72B |
| ch 6, s 252 (1) (n)-(p), dict defs commercial hire business, equipment financing arrangement, goods, hire of goods, hire-purchase agreement, hiring charges and special hiring agreement | 30 June 2007 (midnight) | s 173A |
| ch 13 | 21 December 2003 (midnight) | s 276 (1) |
| s 224 (2)-(4) | 31 March 2002 (midnight) | s 224 (4) |
| s 217 (4), (5) | 1 March 2002 (midnight) | s 217 (5) |
| s 213A | 1 March 2002 (midnight) | s 213A (3) |
| s 221 (4), (5) | 1 March 2002 (midnight) | s 221 (5) |
| s 75 (4), (4A), (4B) | 30 June 2001 (midnight) | s 75 (4B) |
Amendments
For section-by-section amendment annotations, see the amendment history in the endnotes in the current version of this law.
| Year and number | Amending law | Amending provision | Commencement date |
|---|---|---|---|
| A2021-10 | Revenue Legislation Amendment Act 2021 | sch 1 pt 1.1 | 20 May 2021 |
| A2021-12 | Statute Law Amendment Act 2021 | sch 3 pt 3.11 | 23 June 2021 |
| A2019-46 | Revenue Legislation Amendment Act 2019 (No 2) | pt 2 | 16 December 2019 |
| A2019-7 | Revenue Legislation Amendment Act 2019 | sch 1 pt 1.2 | 28 March 2019 |
| A2017-11 | Revenue Legislation Amendment Act 2017 (No 2) | pt 2 | 1 July 2017 |
| A2017-1 | Revenue Legislation Amendment Act 2017 | sch 1 pt 1.2 | 18 September 2017 |
| A2016-47 | Revenue Legislation Amendment Act 2016 | pt 2 | 1 September 2016 |
| A2016-18 | Red Tape Reduction Legislation Amendment Act 2016 | sch 3 pt 3.20 | 27 April 2016 |
| A2015-49 | Revenue Legislation Amendment Act 2015 | pt 2 | 25 November 2015 |
| A2015-48 | Revenue (Charitable Organisations) Legislation Amendment Act 2015 | pt 2 | 25 November 2015 |
| A2015-19 | Planning and Development (University of Canberra and Other Leases) Legislation Amendment Act 2015 | pt 6 | 1 July 2015 |
| A2015-15 | Statute Law Amendment Act 2015 | sch 3 pt 3.4 | 10 June 2015 |
| A2014-44 | Statute Law Amendment Act 2014 (No 2) | sch 3 pt 3.2 | 19 November 2014 |
| A2014-12 | Duties (Commercial Leases) Amendment Act 2014 | ss 4-20 | 29 April 2014 |
| A2013-39 | Marriage Equality (Same Sex) Act 2013 | sch 2 pt 2.12 | 7 November 2013 |
| A2013-35 | Duties (Duty Deferral) Amendment Act 2013 | s 4 | taken to have commenced 1 September 2013 |
| A2013-19 | Statute Law Amendment Act 2013 | sch 3 pt 3.14 | 14 June 2013 |
| A2012-40 | Civil Unions Act 2012 | sch 3 pt 3.12 | 11 September 2012 |
| A2012-36 | Duties Amendment Act 2012 (No 2) | s 4 | 19 June 2012 |
| A2012-35 | Duties (Landholders) Amendment Act 2012 | ss 4-22 | 1 July 2012 |
| A2012-21 | Statute Law Amendment Act 2012 | sch 3 pt 3.13 | 5 June 2012 |
| A2011-3 | Statute Law Amendment Act 2011 | sch 3 pt 3.15 | 1 March 2011 |
| A2010-20 | Revenue Legislation Amendment Act 2010 (No 2) | pt 2 | 7 July 2010 |
| A2010-19 | Duties Amendment Act 2010 | s 4, s 5 | 1 July 2010 |
| A2010-18 | Statute Law Amendment Act 2010 | sch 1 pt 1.5 | 3 June 2010 |
| A2009-49 | Statute Law Amendment Act 2009 (No 2) | sch 3 pt 3.22 | 17 December 2009 |
| A2009-45 | Duties Amendment Act 2009 (No 2) | ss 4-18, ss 21-24 | 25 November 2009 |
| A2009-45 | Duties Amendment Act 2009 (No 2) | s 19, s 20 | 16 March 2010 |
| A2009-20 | Statute Law Amendment Act 2009 | sch 3 pt 3.24 | 22 September 2009 |
| A2009-16 | Road Transport (Third-Party Insurance) Amendment Act 2009 | sch 3 pt 3.1 | 5 July 2009 |
| A2009-15 | Duties Amendment Act 2009 | ss 4-10 | 1 July 2009 |
| A2009-4 | Revenue Legislation Amendment Act 2009 | pt 2 | 5 March 2009 |
| A2008-37 | ACT Civil and Administrative Tribunal Legislation Amendment Act 2008 (No 2) | sch 1 pt 1.32 | 2 February 2009 |
| A2008-34 | Duties Amendment Act 2008 (No 2) | s 4 | 3 September 2008 |
| A2008-31 | Duties (Landholders) Amendment Act 2008 | ss 4-16, sch 1 | 1 September 2008 |
| A2008-17 | Duties Amendment Act 2008 | s 4 | 1 July 2008 |
| A2008-17 | Duties Amendment Act 2008 | s 5, s 6 | 30 June 2008 |
| A2008-14 | Civil Partnerships Act 2008 | sch 1 pt 1.10 | 19 May 2008 |
| A2007-38 | Duties Amendment Act 2007 | ss 4-11 | 5 December 2007 |
| A2007-25 | Planning and Development (Consequential Amendments) Act 2007 | sch 1 pt 1.9 | 31 March 2008 |
| A2007-21 | Revenue Legislation Amendment Act 2007 | pt 2 | 20 June 2007 |
| A2007-3 | Statute Law Amendment Act 2007 | sch 3 pt 3.33 | 12 April 2007 |
| A2006-45 | Duties Amendment Act 2006 (No 2) | ss 4-46 | 29 November 2006 |
| A2006-42 | Statute Law Amendment Act 2006 | sch 3 pt 3.10 | 16 November 2006 |
| A2006-37 | Revenue Legislation Amendment Act 2006 (No 3) | pt 2 | 27 September 2006 |
| A2006-32 | Revenue Legislation Amendment Act 2006 (No 2) | pt 2 | 31 August 2006 |
| A2006-22 | Civil Unions Act 2006 | sch 1 pt 1.12 | never commenced |
| A2006-19 | Revenue Legislation Amendment Act 2006 | pt 2 | 18 May 2006 |
| A2006-13 | Duties Amendment Act 2006 | ss 4-16 | 1 July 2006 |
| A2005-54 | Criminal Code Harmonisation Act 2005 | sch 1 pt 1.18 | 24 November 2005 |
| A2005-29 | Revenue Legislation Amendment Act 2005 | pt 2 | 1 July 2005 |
| A2005-20 | Statute Law Amendment Act 2005 | sch 3 pt 3.18 | 2 June 2005 |
| A2004-15 | Criminal Code (Theft, Fraud, Bribery and Related Offences) Amendment Act 2004 | sch 2 pt 2.29 | 9 April 2004 |
| A2004-13 | Construction Occupations Legislation Amendment Act 2004 | sch 2 pt 2.8 | 1 September 2004 |
| A2004-2 | Sexuality Discrimination Legislation Amendment Act 2004 | sch 1 pt 1.6 | 22 March 2004 |
| A2003-41 | Statute Law Amendment Act 2003 | sch 3 pt 3.8 | 9 October 2003 |
| A2003-29 | Revenue Legislation Amendment Act 2003 | pt 2 | 1 July 2003 |
| A2003-1 | Duties Amendment Act 2003 | ss 4-18 | 4 March 2003 |
| A2002-20 | Duties (Insurance Exemptions) Amendment Act 2002 | ss 4-6 | 1 July 2002 |
| A2002-14 | Duties (Personal Relationship Agreements) Amendment Act 2002 | ss 4-17 | 24 May 2002 |
| A2002-6 | Duties Amendment Act 2002 | s 4 | 17 April 2002 |
| A2002-6 | Duties Amendment Act 2002 | s 5, s 6 | taken to have commenced 1 March 1999 |
| A2001-55 | Duties Amendment Act 2001 (No 2) | amdts 1.1-1.3 | taken to have commenced 21 December 2000 |
| A2001-55 | Duties Amendment Act 2001 (No 2) | pt 2, amdt 1.4, amdt 1.5 | 15 August 2001 |
| A2001-44 | Legislation (Consequential Amendments) Act 2001 | pt 115 | 12 September 2001 |
| A2001-40 | Duties Amendment Act 2001 | ss 4-23 | 16 July 2001 |
| A2001-22 | Insurance Levy Legislation Repeal Act 2001 | sch 1 pt 1 | 1 September 2001 |
| A2001-17 | Unit Titles Consequential Amendments Act 2001 | sch 2 | 5 October 2001 |
| A2000-80 | Statute Law Amendment Act 2000 | sch 3 amdt 3.4 | 21 December 2000 |
| A2000-46 | Duties Amendment Act 2000 (No 3) | s 13, ss 18-22 | taken to have commenced 28 February 2000 |
| A2000-46 | Duties Amendment Act 2000 (No 3) | s 12 | 1 July 2001 |
| A2000-46 | Duties Amendment Act 2000 (No 3), as amended by:
|
s 23 | never commenced |
| A2000-46 | Duties Amendment Act 2000 (No 3) | ss 4-11, ss 14-17 | 28 September 2000 |
| A2000-34 | Financial Relations Agreement Consequential Amendments Act 2000 | s 18 | taken to have commenced 1 July 2000 |
| A2000-34 | Financial Relations Agreement Consequential Amendments Act 2000 | ss 4-17, ss 19-23 | 1 July 2001 |
| A2000-30 | Duties Amendment Act 2000 (No 2) | ss 4-6 | taken to have commenced 1 July 2000 |
| A2000-5 | Duties Amendment Act 2000 | s 4, s 5 | 1 March 2000 |
| SL2000-15 | Duties (Transitional Provisions) Regulations 2000 | ss 4-9 | never commenced |
| A1999-79 | Road Transport Legislation Amendment Act 1999 | sch 3 | 1 March 2000 |
| A2012-19 | Duties Amendment Act 2012 | s 4, s 5 | 18 May 2012 |
| A2008-28 | Statute Law Amendment Act 2008 | sch 3 pt 3.23 | 26 August 2008 |
| A2023-6 | Revenue Legislation Amendment Act 2023 | pt 2 | 1 October 2023 |
| A2023-36 | Planning (Consequential Amendments) Act 2023 | sch 1 pt 1.20 | 27 November 2023 |
| A2023-47 | Revenue Legislation Amendment Act 2023 [No 2] | pt 2 | 1 July 2024 |
| A2025-29 | Statute Law Amendment Act 2025 | sch 4 pt 4.62 | commences 16 December 2025 |
Modifications
| Year and number | Modifying law | Modifying provision | Commencement date | End date |
|---|---|---|---|---|
| SL2008-38 | Duties (Transitional Provisions) Regulation 2008 | s 3 | 12 September 2008 | 1 September 2010 (midnight) |