Duties Regulations 2021
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Duties Regulations 2021
Duties Regulations 2021
I, the Governor in and over the State of Tasmania and its Dependencies in the Commonwealth of Australia, acting with the advice of the Executive Council, make the following regulations under the
Duties Act 2001 . 7 June 2021 C. WARNER Governor By Her Excellency's Command, MICHAEL DARREL JOSEPH FERGUSON Minister for Finance
1.
Short title
These regulations may be cited as the
Duties Regulations 2021 .
2.
Commencement
These regulations take effect on 29 June 2021.
3.
Interpretation
In these regulations
Act
means the
Duties Act 2001 ;
former Act
means the
Stamp Duties Act 1931 ;
prescribed day
means 1 July 2001.
4.
Prescribed fees
(1)
The fees specified in
Schedule 1
are prescribed as the fees payable to the Commissioner in respect of the matters to which they respectively relate.
(2)
The fees specified in
Schedule 1
are exclusive of GST.
5.
Savings and transitional provisions
(1)
An objection made on or after the prescribed day to an assessment of duty payable under the former Act is to be determined in accordance with section 21 of the former Act.
(2)
An appeal made on or after the prescribed day in relation to an assessment of duty payable under the former Act is to be determined in accordance with section 22 of the former Act.
6.
Prescribed property
(1)
For the purposes of
paragraph (c) of the definition of
mortgage-backed security
in section 3
of the Act, and
paragraph (b) of the definition of
pool of mortgages
in section 3
of the Act, the following property is prescribed property:
(a) cash;
(b) bonds, debentures, stock or Treasury Bills, of a government authority;
(c) debentures, or stock, of a statutory authority constituted under the law of a government authority;
(d) notes or other securities of a government authority;
(e) deposits with authorised deposit-taking institutions;
(f) certificates of deposits, or other securities, issued by an authorised deposit-taking institution;
(g) bills of exchange, or promissory notes or other negotiable instruments, accepted, drawn or endorsed by an authorised deposit-taking institution;
(h) a guaranteed investment contract, expressed in Australian currency, of a type approved by the Commissioner;
(i) mortgage-backed securities.
(2)
For the purposes of
subregulation (1)
government authority
means
(a) the Government of the Commonwealth; or
(b) the Government of Tasmania or another State; or
(c) the Administration of a Territory;
statutory authority
means a body or authority, whether incorporated or not, that is established or constituted under a written law or under the royal prerogative, being a body or authority which, or of which the governing authority, wholly or partly comprises a person or persons appointed by the Governor, a Minister or another statutory authority, but does not include an Agency within the meaning of the
State Service Act 2000 .
SCHEDULE 1 - Fees
Regulation 4
Column 1
Column 2
Column 3
Item
Section of Act
Fee (fee units)
1.
205(2)(b)
352
2.
210(2)(b)
314
Displayed and numbered in accordance with the
Rules Publication Act 1953 . Notified in the Gazette on 16 June 2021 These regulations are administered in the Department of Treasury and Finance.
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©The State of Tasmania (The Department of Premier and Cabinet) 2026 (Ver. 6.0.73 Rev. 1612)