STATE STAMP DUTY
WHETHER BILLS OF LADING FOR GOODS SHIPPED BY COMMONWEALTH GOVERNMENT DEPARTMENT LIABLE TO STATE STAMP DUTY: WHETHER TAX ON PROPERTY OF COMMONWEALTH
CONSTITUTION s 114: STAMP DUTIES ACT 1920 (NSW) ss 4, 5, Schedule 2: STAMPS ACT 1928 (Vic) s 56, Schedule 3: STAMP ACT 1894 (Qld): STAMP DUTIES ACT 1923 (SA) s 53, Schedule 2: STAMP DUTIES ACT 1931 (Tas) s 4, Schedule 2: STAMP ACT 1921 (WA) ss 20, 39
The Assistant Secretary, Department of Commerce, has forwarded the following memorandum to me for advice:
I shall be glad if you will advise me, in respect of the various States, if Bills of Lading in connection with goods shipped by a Commonwealth Government Department are liable for Stamp Duty.