A New Tax System (Goods and Services Tax) Regulations 2019

Chapter 7 - Transitional  

Part 7-2 - Matters relating to the A New Tax System (Goods and Services Tax Transition) Act 1999  

Division 220 - Agreements spanning 1 July 2000  

Subdivision 220-B - Meaning of New Tax System changes  

SECTION 220-5.14   220-5.14   Abolition of liability to pay stamp duty on quoted marketable securities  


The abolition of the liability to pay stamp duty on quoted marketable securities, as provided for by the following laws, is a prescribed change:


(a) Schedule 2 to the Intergovernmental Agreement Implementation (GST) Act 2000 (NSW);


(b) Part 7 of the National Taxation Reform (Consequential Provisions) Act 2000 (Vic.);


(c) Part 5 of the GST and Related Matters Act 2000 (Qld);


(d) Part 5 of the Financial Relations Agreement (Consequential Provisions) Act 1999 (WA);


(e) Part 8 of the National Tax Reform (State Provisions) Act 2000 (SA);


(f) Part 2 of the Financial Relations Agreement Consequential Amendments Act 2000 (ACT);


(g) Part 6 of the Financial Relations Agreement (Consequential Provisions) Act 2000 (NT).

Note:

Some of this legislation has been amended or repealed. Current and historical versions of State or Territory legislation could in 2019 be viewed on the legislation website of the State or Territory.




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