Miscellaneous Taxation Ruling

MT 2020H

ACT Stamp Duty : whether a collateral loan security is subject to duty where the primary loan security was executed before 1 January 1986

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FOI status:

Notice of Archival

Taxation Ruling MT 2020 is no longer current and has been archived.

It applied only for the purposes of the application of the Australian Capital Territory Taxation (Administration) Act 1969. The provisions of this Act are no longer administered by the Commissioner of Taxation.

Part VIII of the Taxation Laws Amendment Act (No.2) 1987 (No.62 of 1987) terminated the imposition of taxes and duties under certain laws relating to the ACT (including the A.C.T. Stamp Duty Act 1969) and provided for the transfer of the administration of those laws from the Commissioner of Taxation to the Commissioner for A.C.T. Revenue. The transfer became effective on 1 September 1987. The Ruling ceased to have effect from that date.

COMMISSIONER OF TAXATION
9 September 1993

References

ATO references:
NO NAT 93/4717-8