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The reason for not referring to these documentary taxes as stamp duty was that under the old International Business Companies Act (Cap 291), companies incorporated under that Act were exempt from stamp duty, and so to retain the payment obligations for those companies, they were referred to as 'cheque duty' and 'trust duty' respectively.
Stamp Duty Land Tax" (SDLT), a new transfer tax derived from stamp duty, was introduced for land and property transactions from 1 December 2003. SDLT is not a stamp duty, but a form of self-assessed transfer tax charged on "land transactions". On 24 March 2010, Chancellor Alistair Darling introduced two significant changes to UK Stamp Duty Land ...
The Goods and Services Tax is a value-added tax of 10% on most goods and services sold in Australia. It was introduced by the Howard Government on 1 July 2000, replacing the previous federal wholesale sales tax system and designed to phase out the various state and territory taxes such as banking taxes, stamp duty and land value tax. While this ...
Taxation in Malta is levied by the State and it is administered by the Commissioner for Tax and Customs (il-Kummissarju tat-Taxxa u d-Dwana). The total tax revenues in 2014 amounted to €2.747 Billion, which represents 34.6% of the Maltese GDP. [1] The main sources of tax revenue were value-added tax, income tax, and social security contributions.
Impressed duty stamp for 11s/3d, circa 1907. Western Australia also had many impressed duty stamps. They started in 1881 and were initially colourless, with the embossing just leaving an impression on the document. Colourless embossed duty stamps remained in use for many years, and in the 1960s similar imprints denominated in cents were used.
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The following grades convey how well centered the stamp is and the width of the stamp's margins. [1] Superb is sometimes used for a perfect stamp. Extra fine (EF) or extremely fine (XF) is a perfectly centered stamp with wide margins. Very fine (VF) is a well centered stamp with ample margins.
Stamp duty land tax (SDLT) is a tax on land transactions in England and Northern Ireland. It was introduced by the Finance Act 2003. It largely replaced stamp duty with effect from 1 December 2003. SDLT is not a stamp duty, but a form of self-assessed transfer tax charged on "land transactions".