The Minister for Trade and Customs:

The State Collector, South Australia, has asked the Comptroller-General whether papers in connection with registration of shipping are subject to stamp duty.

Sir George Turner (for the Minister for Trade and Customs) directed that a full statement of the documents and necessary reference should be placed before the Attorney-General.

A statement is accordingly submitted, from which it appears that the instruments in question are bills of sale (with receipt), mortgages, and transfer and discharge of mortgages (Merchant Shipping Act 1894, sections 24, 31, 32, 37). The statement proceeds:

All these, forms being instruments used for carrying into effect the first part of the Merchant Shipping Act 1894 are exempt from stamp duty in the United Kingdom,
section 721, but in accordance with the ruling of the Comptroller of Stamps the stamp duty has been required on the documents in Victoria.

Section 721 of the Merchant Shipping Act 1894 provides that (inter aha) 'Any instruments used for carrying into effect the First Part of this Act' shall be exempt from stamp duty.

In my opinion this is only an exemption from stamp duty within the United Kingdom, and does not withdraw the instruments from the operation of any Stamp Duties Acts of a State.

[Vol. 3, p. 441 ]