Stamp Duties Consolidation Act 1999 section 136

Application (Part 11)

Section 136 sets out the scope of Part 11, providing that it applies to all stamp duties and to all fees that are required to be collected or received by means of stamps.

• Part 11 applies to all duties referred to in section 135.
• Part 11 also applies to every fee that is, for the time being, directed to be collected or received by means of stamps.
• The only fees currently collected by means of stamps are property arbitration award fees.
• The Part therefore captures both revenue stamp duties and a narrow category of stamp-collected fees.