Stamp Duties Act 1923

The following instruments are exempt from all stamp duties:

1 Wills, testamentary instruments and letters of administration and any instrument acknowledging, evidencing or recording any such instrument. 1A Agreement or memorandum of agreement made on or after

1 September 1992, not under seal, and not otherwise specifically charged with duty. 2 Certificates of title issued from the Lands Titles

Office. 3 Customs bonds. 4 Administration bonds. 5 Bonds to the Crown. 6 Conveyances of bills, bonds, debentures or other securities issued by a public statutory body constituted under a law of the Commonwealth or of this or any other State or of any Territory of the Commonwealth, not being a prescribed statutory body or a statutory body of a prescribed class. 7 Bond on appointment of a special bailiff. 8 Memorandum of association, articles of association and rules and regulations of any incorporated company, association or society. 9 Marriage settlements. 10 Mortgage bonds guaranteed by the Government of South

Australia. 11 Articles or indentures of apprenticeship and assignments of articles or indentures of apprenticeship. 12 Leases to the Crown and to any person on behalf of the

Crown. 13 A power of attorney (or any other instrument in the nature of a power of attorney). 13A Grant of land from the Crown. 13B Conveyance, whether on sale or otherwise, to the Crown or to any person on behalf of the Crown (not being a surrender to the Crown, or any such person, of a lease or other interest in land in order that the Crown may grant to a person other than the surrenderor a lease of, or other interest in, the same land or any part thereof). 15 Any transfer of any fire, personal accident, fidelity, guarantee, livestock, plate glass or marine insurance or assurance policy. 16 Any cemetery leases. 18 Bills, bonds, inscribed stock, debentures, deposit receipts and other securities issued by the Government of the State, and coupons or interest warrants issued in connection with any such bills, bonds, stock, debentures, deposit receipts or other securities, and any transfer of, or document relating to, the purchase or sale of any such bills, bonds, stock, debentures, deposit receipts or other securities. 19 Conveyance or transfer of a financial product by the personal representative of a deceased person to another person entitled under the will of the deceased person, or on intestacy, to have the financial product conveyed or transferred to him or her. 20 Conveyance or transfer of a financial product if the conveyance or transfer is made for the purpose of effectuating the appointment of a new trustee or the retirement of a trustee and all duty chargeable on any instrument for the appointment of the new trustee or the retirement of the trustee, as the case may be, has been duly paid. 21 Conveyance or transfer of a financial product if the conveyance of transfer is made in pursuance of any deed of settlement or deed of gift and all duty chargeable on the deed of settlement or deed of gift, as the case may be, has been duly paid. 23 (1) Any conveyance, transfer or mortgage to which a prescribed person is a party and which is executed or entered into in connection with the purchase or gift of any land on which the prescribed person resides or intends to reside shall be exempt from stamp duty on so much of the amount on which the duty is chargeable as does not exceed two thousand four hundred dollars, but a conveyance, transfer or mortgage shall not be exempt under this paragraph unless the Commissioner is satisfied by such evidence as he requires—

prescribed person means—

Commonwealth or of the United Kingdom or of any part of Her Majesty's dominions, whether or not he is still so serving at the time when he claims exemption under this paragraph;

Queen, whether or not he is still so employed at the time when he claims exemption under this paragraph;

Kingdom or of any other part of Her Majesty's dominions, whether or not he is still on such service at the time when he claims exemption under this paragraph.

The expression Korean war in this paragraph means the war in Korea which commenced on the twenty-fifth day of June, 1950.

For the purposes of this paragraph that war shall be deemed to end on the day on which a proclamation is issued by the Governor declaring that the Korean war has ceased;

Stamp Duties Act Amendment Act 1965) has been on active service as a member of a naval, military or air force of the

Commonwealth or of the United Kingdom or of any other part of Her Majesty's dominions in any area outside Australia or in any naval, military or air force operation that is proclaimed to be an area or (as the case may be) a naval, military or air force operation for the purposes of this paragraph, whether or not he is still on such service at the time when he claims exemption under this paragraph;

land includes the fee simple of any land and the estate and interest of a lessee of land held under a Crown lease, and of a purchaser of land held under an agreement for sale and purchase granted by the

Crown.

prescribed person, a war shall be deemed to continue from the commencement thereof until the day declared by the Governor by proclamation to be the day on which the war shall be deemed to cease. Notwithstanding the provisions of this paragraph, or of any proclamation made in pursuance thereof, the war which commenced on the third day of September, 1939, shall, for the purposes of any conveyance, transfer or mortgage executed or entered into after the commencement of the Stamp Duties Act Amendment

Act 1965 be deemed to have ceased on the thirty-first day of December, 1945. 24B A conveyance or transfer of a financial product made solely for the purpose of a security lending transaction of a kind that would qualify for relief under section 26BC(3) of the Income Tax

Assessment Act 1936 of the Commonwealth, as amended from time to time. 25 A declaration of trust by the Public Trustee for the benefit of a child under the age of 18 years who has received a payment under the

Victims of Crime Act 2001 or a corresponding previous law. 26 An instrument executed by a trustee of a regulated superannuation fund within the meaning of the Superannuation Industry (Supervision)

Act 1993 of the Commonwealth in the ordinary course of administering the fund for the purpose of effecting or acknowledging, evidencing or recording—

Act 2023. 28 A conveyance (other than a conveyance operating as a voluntary disposition inter vivos) for effectuating the appointment of a new trustee or the retirement of a trustee. 29 A conveyance of a kind for which no specific charge, or basis for charging duty, is fixed by this Schedule. 30 A deed or transfer of a kind for which no specific charge, or basis for charging duty, is fixed by this Schedule. 31 A conveyance of a carbon right created under an Act of the

Commonwealth. 32 A conveyance of a renewable energy certificate under the

Renewable Energy (Electricity) Act

2000 of the Commonwealth. 33 A conveyance or transfer of property to a body established wholly for charitable or religious purposes, or to a person who acquires the property in the person's capacity as trustee for a body established wholly for charitable or religious purposes, where the Commissioner is satisfied that the property will not be used (wholly or predominantly) for commercial or business purposes (including on the basis that this exemption will not apply even if any revenue, income or other benefit arising from the use of the property for commercial or business purposes will be applied towards the charitable or religious purposes of the body).