Service 71 of Australian Stamp Duties Law is now online.

In the service, the following commentary chapters have been reviewed and updated:

• Chapter 16 — Leases and Other Agreements to Use Land

• Chapter 27 — Concessions for Constructive and Resulting Trusts

• Chapter 29 — Unit Trusts

• Chapter 30 — Transfers by Way of Security

• Chapter 33 — Mortgages and Charges

• Chapter 43 — Superannuation

The following rulings have been updated:

South Australia

• General Information Circulars

— [INFO 1] RevenueSA Publication Processes

— [INFO 18] State Budget 2010–11

• Stamp Duties Information Circulars

— [INFO 8] Stamp Duties on Policies of Insurance

— [INFO 10] Transfer of Fishing Licences — Liability for Duty

• Taxation Administration Circulars

— [INFO 15] Interest Rates

Western Australia

• Commissioner’s Practices

— [CP-TAA-18.1] Remission of Penalty Tax—Late Lodgment and Non-lodgment of Returns, Transaction Records, Acquisition Statements, Instruments and Dutiable Statements

Northern Territory

• Commissioner’s Guidelines

— [CG-GEN-001] Revenue Circulars and Commissioner’s Guidelines:Explanation and Status

— [CG-GEN-002] Interest and Penalty Tax

— [CG-SD-014] Stamp Duty Concession for Substituting a Related Purchaser