Stamp Duties Act (Chapter 117)

Coming into Force17 January 1953
Year1952
Published date17 January 1953
Revision Date11 April 2023
Type of DocumentCurrent Version
Stamp Duties Act (Chapter 117)

[Stamp Duties Act (Chapter 117) consolidated to No 40 of 2022 ]

INDEPENDENT STATE OF PAPUA NEW GUINEA.

CHAPTER No. 117.

Stamp Duties Act.

Being an Act relating to stamp duty.

PART I.—PRELIMINARY.
1 Interpretation.

(1) In this Act, unless the contrary intention appears—

"assignment", in relation to a lease, includes a transfer, but does not include a deed of settlement or deed of gift;

"bill of exchange" includes—

(a) a draft, order, cheque, letter of credit or other instrument (other than a bank note) entitling or purporting to entitle a person, whether named in the instrument or not, to payment by another person of, or to draw on that other person for, a sum of money mentioned in the instrument; and

(b) an order for the payment of a sum of money by a bill of exchange or promissory note; and

(c) an order for the delivery of a bill of exchange or promissory note in satisfaction of a sum of money; and

(d) an order for the payment of a sum of money—

(i) out of a particular fund that may or may not be available; or

(ii) on a condition or contingency that may or may not be performed or happen; and

(e) an order for the payment of a sum of money at weekly, monthly or any other stated intervals; and

(f) an order for the payment by a person, at a time after the date of the order, of a sum of money, where the person giving or making the order sends or delivers it to the person by whom the payment is to be made;

"bill of lading" means an instrument signed by the master, mate or other person in charge of a vessel or by the agent, shipping clerk or other person acting as such for such vessel, acknowledging the receipt of goods, wares or merchandise for conveyance therein to any place;

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