Opinion Number. 38

Subject

COMMONWEALTH INSTRUMENTS WHETHER LIABLE TO STATE STAMP DUTY

Author
Date
Client
The Minister for Defence

I am asked by the Right Honourable the Minister for Defence whether my opinion(1) that stamp duty is not payable on money orders issued by the Federal Government, is to be taken as covering the affixing of duty stamps for all other purposes, including money orders-i.e., on tenders, agreements, and contracts, as well as on receipts for £2 and upwards, all of which are paid by individuals, not by the Commonwealth.

I am of opinion that stamp duty is not payable under State Acts, either by the Commonwealth or by individuals with whom the Commonwealth deals, in respect of any documents which are part of any transaction between the Commonwealth and any other party for the purpose of conducting the public business of the Commonwealth.

[Vol. 1, p. 267]

(1) Opinion No. 11.