Stamp Duties Consolidation Act 1999 section 161

Saving for enactments not repealed

Section 161 preserves the continued operation of stamp duty provisions contained in other Acts that were not repealed when the Stamp Duties Consolidation Act 1999 came into force.

• The SDCA 1999 does not override stamp duty provisions sitting in other Acts that were left on the statute book.
• Those external provisions continue to apply as if the SDCA 1999 had not been enacted in their place.
• The saving applies generally across the SDCA 1999, with a narrow carve-out for subsections (2) to (4) of section 163.
• The aim is to avoid any gap or conflict where stamp duty rules outside the consolidated Act are still in force.