Stamp Duties Act [Cap 205]

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SECTION
1. Short title.
2. Interpretation.
3. Instruments on which duty shall be charged.
4. Power to amend exemptions.
5. Duties and other moneys recoverable summarily.

6. Commissioner.
7. Other officers.
8. Regulations.
9. Commissioner's seal.
10. One form of stamp may be used for all purposes.
11. Die may be discontinued.
12. Licences to sell stamps.
13. Discount.
14. Allowance for spoiled stamps.
15. Search warrants for detection of forged dies.
16. Further proceedings for the detection of forged stamps.
17. Resisting, obstructing or refusing to assist.
18. Mode of proceeding when stamps are seized.
19. Detection of stamps stolen or obtained fraudulently.
20. Defacement of adhesive stamps.
21. Frauds in relation to adhesive stamps or duty.
22. Felonies.
23. Imprisonment in default of payment of fine.
24. Affidavits and declarations.
25. Inquiries by Commissioner.
26. Production of instrument for stamping.
27. Chief Accountant to pay moneys.

28. How instruments are to be written and stamped.
29. Instruments to be separately charged with duty in certain cases.
30. Appropriated stamps.
31. Circumstances affecting duty to be set forth in instruments.
32. Commissioner may call for evidence.
33. Penalty for not fully setting forth facts.
34. Money in foreign currency to be valued.
35. Marketable securities to be valued.
36. Effect of statement of value.
37. Terms upon which instruments may be stamped after execution.
38. On presentation of instrument amount of duty to be tendered.
39. Terms on which unstamped or insufficiently stamped instruments may be received in evidence.
40. When evidence of contents of lost unstamped instruments may be given.
41. Instruments not duly stamped inadmissible.
42. Rule as to instruments executed out of Fiji.
43. Commissioner to assess duty.
44. Instruments may be impounded till duty paid.
45. If Commissioner is in doubt reference to be made to Supreme Court.
46. Deficient duty may be recovered.
47. Commissioner may inspect books, registers, etc.
48. Knowingly enrolling any instrument not duly stamped.
49. How duties to be denoted.
50. Cancellation of adhesive stamps.
51. Neglect or refusal to cancel adhesive stamps.

53. Bills and notes payable at sight to be deemed payable on demand.
54. Duties on bills and notes-how denoted.
55. Affixing and cancelling of stamps on bills.
56. Former cancellations validated.
57. Payment of duties on cheques and insurance policies.
58. Ad valorem duties - how denoted.
59. Provisions for the protection of bona fide holders.
60. No stamping after execution.
61. Offences.
62. Bill of exchange drawn in a set.
63. Bills not to be noted or protested unless stamped.

66. Adhesive stamp may be used.
67. As to charter-parties executed abroad.
68. Terms upon which charter-parties may be stamped after execution.

72. Leases how to be charged in respect of produce, etc.
73. Duty not to be charged on penal rents.
74. Leases how to be charged in respect of royalty.
75. Duty not to be charged on improvements.

77. Duty on notarial act.
78. Deeds, etc., not to be notarially attested unless stamped.

80. Adhesive stamps may be used for policies.
81. Policies not to be stamped after making except on certain conditions.
82. Insurance for voyage and time to bear duties for both voyage and time.
83. Policy for insurance of separate interests to be charged separately.

84. As to settlement of security.
85. Where several instruments one only to be charged with ad valorem duty.
86. Instrument in favour of object of power of appointment in certain cases not liable to duty.
87. Mortgage debt or charge to be deducted when assessing duty or value of property settled.

88. Transfers of shares not to be registered unless duly stamped.
89. Duty to be payable on exchange of shares in same manner as on sale of shares.

90. How ad valorem duty to be calculated.
91. How transfer in consideration of a debt or subject to future payment to be charged.
92. How consideration to be charged where property is transferred by separate instruments.
93. Where property transferred separately on distinct parts of consideration.
94. Where property transferred direct to sub-purchaser.
95. Where property transferred direct to separate sub-purchasers.
96. As to sale of annuity or other right not before in existence.
97. Duty on transfer on sale when consideration cannot be determined.
98. Certain agreements chargeable as transfers on sale.

99. Minister may appoint fees, etc., to be collected by means of stamps only.
100. Document invalid until properly stamped.
101. Duties of officer who receives payment in stamps.
102. Cancellation of stamps.
103. Issuing unstamped documents, writs or processes.
104. Provisions of Act to apply.

Ordinances Nos. 9 of 1920, 15 of 1925, 13 of 1926,
34 of 1928, 28 of 1929, 3 of 1931, 23 of 1933,
13 of 1936, 25 of 1937, 2 of 1944, 2 of 1945,
13 of 1952, 9 of 1955, 7 of 1966, 37 of 1966,
41 of 1968, 1 of 1970, 20 of 1978.

3.-(1) Subject to the exemptions contained in the Schedule there shall be raised, levied, collected and paid unto Her Majesty for the public uses of Fiji upon and in respect of the several instruments specified in the said Schedule the several duties in such Schedule specified.

(2) It shall be lawful for Parliament by resolution from time to time to add to, alter or amend the duties payable under this Act and such addition, alteration or amendment shall be deemed to be embodied in this Act and to take effect as from the date of the publication of such resolution in the Gazette or as from the date specified in the resolution.

4. It is hereby declared that the power conferred upon Parliament to add to, alter or amend the duties payable under this Act includes and has always included power to add to, alter or amend exemptions from such duties.

5.-(1) All duties and other moneys payable under this Act shall from and after the day on which the same become due and payable be deemed to be debts due to Her Majesty from every person liable to the payment of the same and may be recovered in any court of competent jurisdiction.

(2) Every person who with respect to any instrument of the nature mentioned in the Schedule comes within the description specified in the column thereof headed "persons primarily liable" is personally liable to Her Majesty for the payment of the duty so chargeable on such instrument immediately upon the execution thereof.

(3) Nothing herein shall be deemed to exonerate any other person from any liability imposed upon him by or under this Act or to exempt any instrument from any duty or disability to which it is liable under this Act.

(4) Nothing in this Act shall be deemed to interfere with or control the operation of any Act whereby any instruments are exempted from stamp duty.

6. There shall be a Commissioner of Stamp Duties who shall be appointed by the Minister and who shall be charged with the administration of this Act and the chief control of all matters relating to the duties imposed by this Act.

7. The Minister may appoint deputy commissioners, official valuers and such other officers as may be found necessary in the administration of this Act.

8. The Minister may from time to time make regulations (not inconsistent with the provisions of this Act) for the due administration of this Act and for the conduct of all persons concerned in such administration and generally for carrying this Act into effect.

9. There shall be a die called the Commissioner's seal which may be impressed on any instrument to denote that all duty to which any such instrument is liable has been paid and any instrument which is so impressed with the Commissioner's seal shall be deemed to be duly stamped for all purposes whatsoever.

10.-(1) All impressed stamps shall be created and impressed only at the head office.

(2) One form of adhesive stamp of various denominations according to the money-value of each may be used either as postage labels or for any other purpose for which adhesive stamps are used or permitted to be used.

(3) This provision shall not be deemed to affect the operation of section 51.

11. Where the Commissioner determines to discontinue the use of any die and to provide a new die in lieu thereof and gives public notice thereof in the Gazette, then, from and after a day to be fixed in the notice (not being within three months after the same is so published), the new die shall be the only lawful die for denoting the duty chargeable in any case in which the discontinued die wound have been used, and every instrument bearing date after the day so named and stamped with the discontinued die shall be deemed to be not duly stamped.

The expression "instrument" in this section includes any postal packet as defined by the Post Office Act and the date borne by an instrument shall, in the case of a postal packet, be the date of posting thereof.

12. For the convenience of the public and when deemed expedient the Commissioner may, with the authority of the Minister, grant a licence without fee to any person to sell such stamps as may be specified in the licence. The form of licence shall be such as may from time to time be approved by the Minister. Any licence granted under this section may be cancelled at any time.
(Substituted by 3 of 1931, s. 2.)

13. Upon the sale of stamps to any licensed vendor such discount may be allowed as the Minister may from time to time direct.

14. The Commissioner may in his discretion subject to any regulations made under this Act make allowance for stamps inadvertently and undesignedly spoiled, obliterated or rendered unfit for the purpose intended by giving in exchange other stamps of the same value or by giving the owner thereof an order on the Treasury for the same amount.

15.-(1) On information given before any magistrate on oath that there is just cause to suspect any person of being guilty of any offence relating to stamps, such magistrate may by warrant under his hand cause every dwelling-house, room, workshop, outhouse or other building or place belonging to or occupied by the suspected person or where or in relation to which he is suspected of being or having been in any way engaged or concerned in the commission of any such offence or of secreting any forged die or stamp or any machinery, implement or utensils applicable to the commission of any such offence to be searched.

(2) If on such search any of the said several matters or things are found the same may be seized and carried away in order that they may be produced in evidence against any offender and shall afterwards, whether produced in evidence or not, by order of the court or judge before whom such offender is tried or, in case there is no such trial, by order of some magistrate, be delivered over to the Commissioner to be defaced or destroyed.

16.-(1) Upon information given to a magistrate that there is reasonable cause to suspect that any person being or having been licensed to deal in stamps has in possession any forged stamps, such magistrate may by warrant under his hand authorise any police officer to enter between the hours of nine in the morning and seven in the evening into any dwelling-house, room, shop, warehouse, outhouse or other building of or belonging to or occupied by any such suspected person.

(2) If on demand of admittance and notice of such warrant the door of any such building or any inner door thereof is not opened, then such police officer may break open the same respectively and search for and seize any stamps that may be found in any such place as aforesaid or elsewhere in the custody or possession of such suspected person.

18.-(1) The police officer who is entrusted with the execution of any such warrant as aforesaid shall, if required, give to the person in whose custody or possession any stamps are found and seized an acknowledgement of the number, particulars and amount of the stamps so seized and shall permit such last-mentioned person or any person employed by him to mark such stamps before the removal thereof.

(2) The person in whose custody or possession any stamps are so found and seized shall be entitled to claim and receive in money the amount of such of the stamps so seized as may be found to be genuine (deducting therefrom the proper discount) or, if the Commissioner thinks fit, such of the stamps so seized as may be found to be genuine may be returned to the person from whose custody or possession the same have been taken.

19.-(1) Any magistrate may, on reasonable suspicion that any stamps have been stolen or fraudulently obtained, issue his warrant for the seizure thereof and for apprehending and bringing before himself or any other magistrate the person in whose possession or custody such stamps may be found to be dealt with according to law.

(2) If such person omits or refuses to account for the possession of such stamps or is unable satisfactorily to account for the possession thereof or if it does not appear that the same were purchased by him at a stamp office or from some person duly licensed or authorised to deal in stamps, such stamps shall be forfeited to Her Majesty and shall be by such magistrate delivered over to the Commissioner, and such stamps shall be kept by the Commissioner for the space of six months and shall afterwards be cancelled and destroyed.

(3) If at any time within such six months any person makes out to the satisfaction of the Commissioner that any such stamps were stolen or otherwise fraudulently obtained from him and were purchased by him at a stamp office or from some person duly licensed or authorised to deal in stamps, such stamps may be delivered up to him.

20. Every person who by any writing in any manner defaces any adhesive stamp before it is used shall be guilty of an offence and liable to a fine not exceeding ten dollars:

Provided that any person may, with the express sanction of the Commissioner and in such manner as he prescribes, write upon an adhesive stamp before it is used for the purpose of identifying the same.

he shall be guilty of an offence and liable to a fine of forty dollars over and above any other penalty to which he may be liable.

(2) The expression "instrument" in this section includes any postal article as defined by the Post Office Act and the cover of any postal article.

22. Any person who is guilty of doing or causing or procuring to be done or knowingly aiding, abetting or assisting in doing any of the acts following, that is to say:-

23. In cases in which a money penalty without any alternative of imprisonment is imposed by this Act, the magistrate may, in default of payment of the penalty inflicted, inflict punishment of imprisonment not exceeding three months:

Provided always that the Minister may at his discretion stay or compound proceedings for any penalty and may reward any person who informs of any offence against this Act or assists in the recovery of any penalty.

24.-(1) Any oath, affidavit or declaration to be taken or made in pursuance or for the purposes of this Act may be made before the Commissioner or any magistrate or any commissioner of oaths or, at any place out of Fiji, before any person duly authorised to administer oaths thereat.

(2) Every person who knowingly and wilfully makes a false oath or declaration concerning any matter in this Act commits perjury.

25.-(1) For the purpose of obtaining information respecting the liability of any person in respect of duty under this Act, the Commissioner may summon before him and examine any person whom the Commissioner deems capable of giving information as aforesaid.

(2) On an inquiry under this section the Commissioner shall be deemed to be vested with all the powers that may be conferred on Commissioners by the Commissions of Inquiry Act, and the provisions of that Act shall apply accordingly.

26. If the Commissioner or a deputy commissioner has reason to believe that any instrument chargeable with duty has been executed and has not been presented for stamping, he may, by notice in writing under his hand, require any person whom he believes to be liable for the payment of duty on that instrument forthwith to present the same for stamping, and any person upon whom such notice is served who fails without reasonable cause (the proof whereof shall lie on him) to comply with the requirements of such notice shall be guilty of an offence and shall be liable to a fine of one hundred dollars.

27. The Chief Accountant may without further appropriation issue and pay out of the Consolidated Fund any moneys payable to any person under the provisions of this Act.

28.-(1) Every instrument written on stamped material is to be written in such manner, and every instrument partly or wholly written before being stamped is to be so stamped, that the stamp may appear on the face of the instrument and cannot be used for or applied to any other instrument written on the same piece of material.

(2) If more than one instrument is written on the same piece of material every one of such instruments is to be separately and distinctly stamped with the duty with which it is chargeable.

29.-(1) Except where express provision to the contrary is made by this or any other Act an instrument containing or relating to several distinct matters is to be separately and distinctly charged with duty in respect of each of such matters as if each matter were expressed in a separate instrument.

(2) An instrument made for more than one consideration is to be charged with duty in respect of each such consideration according to the rate with which each is chargeable as though each consideration were expressed in a separate instrument.

30.-(1) A stamp which by any word or words on the face of it is appropriated to any particular description of instrument is not to be used or available for any instrument of any other description.

(2) An instrument falling under the particular description to which any stamp is so appropriated as aforesaid is not to be deemed duly stamped unless it is stamped with the stamp so appropriated.

31.-(1) All the facts and circumstances affecting the liability of any instrument to ad valorem duty or the amount of the ad valorem duty with which it is chargeable are to be fully and truly set forth in such instrument.

(2) This provision shall not prevent the Commissioner exercising the powers conferred upon him by section 32 and, if the facts justify it, charging or assessing a greater amount of duty than would appear to be chargeable or assessable by a reference to the language and contents of such instrument.

32.-(1) On any application to the Commissioner, with reference to any instrument he may require to be furnished with such evidence on oath or otherwise as he deems necessary in order to show to his satisfaction whether all the facts and circumstances affecting the liability of the instrument to duty or the amount of the duty chargeable thereon are fully and truly set forth therein, and may refuse to proceed on any such application until such evidence has been furnished accordingly.

(2) No oath, affidavit or statutory declaration made in pursuance of this section shall be used against any person making the same in any proceeding whatsoever except in an inquiry as to the duty with which the instrument to which it relates is chargeable and, except as provided by section 33 every person by whom any such oath, affidavit or declaration is made shall, on payment of the full duty with which the instrument to which it relates is chargeable, be relieved from any fine, forfeiture or disability he may have incurred by reason of the omission to state truly in such instrument any of the facts or circumstances aforesaid.

shall be guilty of an offence and liable to a fine of one hundred dollars in addition to the amount of duty of which Her Majesty has been deprived by any such fraudulent act as aforesaid.

34. Where an instrument is chargeable with ad valorem duty in respect of any money in any foreign currency such duty shall be calculated on the value of such money in Fiji currency according to the current rate of exchange on the day of the date of the instrument.

35. Where an instrument is chargeable with ad valorem duty in respect of any marketable security such duty shall be calculated on the average value according to the best evidence that can be obtained of such security on the day of the date of the instrument.

36.-(1) Where an instrument contains a statement of current rate of exchange or quoted price or average value and is stamped in accordance with such statement it is, so far as regards the subject matter of such statement, to be deemed duly stamped.

(2) If such statement is proved to be untrue the deficient duty and fine may be recovered.

37.-(1) Except where express provision to the contrary is made by this or any other Act, any unstamped or insufficiently stamped instrument maybe stamped or further stamped by the Commissioner after the first execution thereof on payment of the unpaid duty and a fine in addition to the duty as follows:-

(2) The payment of any fine shall be denoted on the instrument by a particular stamp.

(3) The fine provided for by this section in respect of any instrument shall constitute a debt due to the Crown by the person primarily liable for payment of the duty on that instrument and may be recovered from that person by action in the same manner as duty. Where there are two or more persons so liable their liabilities shall be joint and several.

(4) The fine provided for by paragraph (a) of subsection (1) shall become due on the presentation of the instrument for stamping and the fine provided for by paragraph (b) of subsection (1) shall, whether the instrument is presented for stamping or not, become due on the expiration of three months after the execution of the instrument or, in the case of an instrument first executed out of Fiji, on the expiration of three months after it has been first received in Fiji.

38.-(1) No instrument shall be deemed presented to be stamped when tendered to the Commissioner unless the duty payable on it is capable of being at once assessed and until the amount of duty so assessed is paid.

(2) But in special cases where the Commissioner's assessment is disputed a sum on account of duty as fixed by the Commissioner may be paid to him and no fine shall accrue in respect of such instrument until after such dispute has been settled in the manner provided by this Act.

Terms on which unstamped or insufficiently stamped instruments may be received in evidence

39.-(1) On the production of an instrument chargeable with stamp duty as evidence in any court of civil judicature the officer whose duty it is to read the instrument shall call the attention of the judge or magistrate to any omission or insufficiency of the stamp thereon and, if the instrument is one which may legally be stamped after execution, it may, on payment to such officer of the amount of the unpaid duty and the fine payable by law, be received in evidence saving all just exceptions on other grounds.

(2) Such officer shall detain and immediately transmit to the Commissioner the instrument together with the duty and fine so paid thereon and the payment thereof shall be denoted on such instrument accordingly.

40.-(1) If an instrument chargeable with duty and which may legally be stamped after execution is lost before the same is stamped, secondary evidence may be given of such instrument and of the contents thereof in any court, but the person adducing such evidence shall first pay to the officer of the court whose duty it would be to read such instrument in court if the same had not been lost such unpaid duty and fine as the judge or magistrate assesses to be the duty and fine that would be payable on such instrument had such instrument itself been tendered in evidence.

(2) If such duty and fine are not paid on assessment being made as aforesaid the evidence shall be rejected.

41. Except as aforesaid no instrument executed in Fiji or relating (wheresoever executed) to any property situate or to any matter or thing done or to be done in any part of Fiji shall except in criminal proceedings be pleaded or given in evidence or admitted to be good, useful or available in law or equity unless it is duly stamped in accordance with the law in force at the time when it was first executed.

42.-(1) No instrument executed out of Fiji and which by the law of the country in which it was executed is inadmissible in evidence in such country by reason of not having been stamped shall be for such reason inadmissible in evidence in Fiji unless it is proved that such instrument is by the statute law of such country expressly made void if made or executed without being stamped.

(2) Nothing herein shall be deemed to render valid in Fiji any instrument executed out of Fiji which is void by the law of the place in which the same was executed for any other reason than that the same was not duly stamped.

43. Where an instrument is brought to the head office for assessment the Commissioner shall state whether it is liable to duty and if he is of the opinion that-

44. Any instrument presented at the head office or at any stamp office for assessment or otherwise may be impounded and detained until the duty or fine or both have been paid in respect thereof.

45.-(1) If the Commissioner is in any doubt as to whether an instrument is liable to duty or as to the amount of duty or fine with which it is chargeable or if the person presenting the instrument is dissatisfied with the assessment of the Commissioner thereon, the matter upon payment of the duty so assessed shall be summarily referred to the Supreme Court and its decision thereon shall be final, and the Supreme Court may for that purpose require the Commissioner to state and sign a case setting forth the question upon which his opinion was required and the assessment made by him.

(2) The Commissioner shall thereupon state and sign a case accordingly and deliver the same to the appellant by whom it is required and on the application such case may be set down for hearing in the Supreme Court.

(3) Upon the hearing of such case (due notice of which is to be given to the Commissioner) the Court shall determine the question submitted and if the instrument in question is in the opinion of the Court chargeable with any duty shall state the duty with which it is chargeable.

46.-(1) If it appears that a deputy commissioner has stamped an instrument having assessed an insufficient amount of duty or fine thereon or erroneously or improperly put on the same a stamp denoting that it is not liable to duty, the Commissioner may, at any time within six months after the date of stamping such instrument, call upon the person by whom the instrument was presented for assessment to pay the amount with which in his opinion such instrument was properly chargeable in respect of duty or fine or both duty and fine at the time of stamping the same.

(2) The aforesaid amount shall be a debt due to the Crown and may be recovered from such person accordingly:

Provided that-

47.-(1) All public officers and all other persons having in their custody or possession any rolls, books, records, registers, papers or other documents the inspection whereof may tend to secure the payment of any duty under this Act or to the proof or discovery of any fraud or omission in relation to any such duty shall at all reasonable times, notwithstanding anything to the contrary in any other Act, permit any person thereunto authorised by the Commissioner to inspect all such documents and to take such notes, copies or extracts thereof or therefrom as he may deem necessary without fee or reward.

(2) Every person who refuses to permit or obstructs any such inspection or any such taking of notes, copies or extracts shall be guilty of an offence and liable to a fine not exceeding one hundred dollars.

48. Every person whose office it is to enrol, register or enter in or upon any rolls, books or records any instrument chargeable with any duty who knowingly enrols, registers or enters any such instrument not being duly stamped shall be guilty of an offence and liable to a fine not exceeding twenty dollars.

49. Except where express provision is made to the contrary all duties are to be denoted by impressed stamps only:

Provided that where an instrument is stamped at a stamp office a deputy commissioner may use adhesive stamps to denote the duty paid thereon but shall forthwith obliterate every stamp so used.

50.-(1) An instrument the duty on which is required or permitted by law to be denoted by an adhesive stamp is not to be deemed duly stamped with an adhesive stamp unless such adhesive stamp is obliterated by the Commissioner or deputy commissioner or unless the person required by law to cancel such adhesive stamp cancels the same at the time of the execution of the instrument by him by writing or impressing or marking in ink on or across the stamp his name or initials or the name or initials of his firm together with the true date of his so writing so that the stamp may be effectually cancelled and rendered in capable of being used for any other instrument or unless it is otherwise proved that the stamp appearing on the instrument was affixed thereto at the proper time.

(2) If there are several parties to any such instrument the cancellation shall be deemed effectual if made in manner aforesaid by such one of the parties as first executes the same.

(3) If the instrument is executed by any corporate body or quasi corporate body the cancellation shall be deemed effectual if made in manner hereinbefore provided and by impressing or marking in ink the full name of such body or the initial letters of such name or the initial letters of the name of the manager, secretary or other person executing such instrument on behalf of such body together with such date as aforesaid.

51. Every person who, being required by law to cancel an adhesive stamp, neglects or refuses duly and effectually to do so in manner aforesaid shall be guilty of an offence and liable to a fine not exceeding twenty dollars.

52. The duty on an agreement under hand may be denoted by an adhesive stamp which is to be cancelled by either of the parties to the agreement signing the same.

53. Every bill of exchange or promissory note drawn and purporting to be payable at sight or on presentation shall for the purposes of this Act be deemed to be a bill of exchange or promissory note payable on demand.

54.-(1) The duties imposed on bills of exchange and promissory notes may, subject to the provisions of subsection (2), be denoted by adhesive stumps affixed thereto or may be partly denoted by adhesive stamps and partly by impressed stamps.

(2) Notwithstanding the provisions of subsection (1), all promissory notes made within Fiji shall be on paper duly stamped with the stamp duty for the time being chargeable by law duly impressed thereon:

Provided that, in the case of a promissory note for any sum over fifty dollars, the stamp duty payable on any amount exceeding fifty dollars may be denoted by adhesive stamps. Every such adhesive stamp shall be cancelled by the person by whom the note is signed before he delivers it out of his hand, custody or power.

55.-(1) Where an adhesive stamp is used for denoting the payment of such stamp duties such adhesive stamp shall be affixed by the maker, payee, drawer, acceptor or endorser thereof, as the case may be, and if such maker, payee, drawer, acceptor or endorser fails to affix and cancel any such stamp at the time of making, endorsing, drawing or accepting any such bill of exchange or note in the manner provided by section 50 he shall be guilty of an offence and liable to a fine not exceeding one hundred dollars.

(2) But if a bill of exchange for the payment of money on demand liable only to the duty of two cents is presented for payment unstamped the person to whom it is so presented may affix thereto a proper adhesive stamp and cancel the same as if he had been the drawer of the bill and such bill shall thereupon be deemed to be duly stamped.

(3) Subsection (2) is not to relieve any person from any penalty he may have incurred in relation to such bill.

56. An adhesive stamp on any note or bill of exchange heretofore obliterated or cancelled as provided by this Act shall be deemed to be duly obliterated and cancelled.

57. The Minister shall have power to exempt cheques supplied or issued by any bank or policies issued by any insurance company from being stamped in accordance with the provisions of this Act in consideration of the periodical payment by the bank or by the insurance company, as the case may be, to the Commissioner of the amount of duty payable in respect of cheques supplied or issued by the bank or policies issued by the insurance company. Such exemption and payments shall be in accordance with regulations made under section 8.

58.-(1) The ad valorem duties upon bills of exchange and promissory notes drawn or made out of Fiji may be denoted by adhesive stamps.

(2) A bill of exchange or promissory note purporting to be drawn or made out of Fiji is for the purposes of this Act to be deemed to have been so drawn or made although it may in fact have been drawn or made within Fiji.

59.-(1) Every person into whose hands any bill of exchange or promissory note comes before it is stamped shall, before he presents for payment or endorses, transfers or in any manner negotiates or pays such bill or note, affix thereto a proper adhesive stamp denoting the duty payable on the amount named therein whether such bill be single or drawn as one of a set and shall cancel every stamp so affixed.

(2) If at the time when any such bill or note comes into the hands of any bona fide holder thereof there is affixed thereto an adhesive stamp, appearing to be duly cancelled, such stamp shall so far as relates to such holder, be deemed to be duly affixed and cancelled.

(3) If at the time when any such bill or note comes into the hands of any bona fide holder thereof there is affixed thereto an adhesive stamp not duly cancelled it shall be competent for such holder to cancel such stamp and such bill or note shall thereupon be as valid and available as if the stamp had been duly cancelled by the person by whom it was affixed.

(4) Neither of subsections (2) or (3) is to relieve any person from any fine incurred by him for not cancelling any adhesive stamp.

(5) This section applies to bills or notes drawn or made within or out of Fiji.

60. Except as aforesaid no bill of exchange or promissory note shall be stamped after the execution thereof.

shall be guilty of an offence and liable to a fine not exceeding one hundred dollars.

(2) A complaint for any offence against the provisions of this section may be made at any time within one year next after the date when such offence was committed.

62. When a bill of exchange is drawn in a set accordingly to the custom of merchants and one of the set is duly stamped, the other or others of the set shall, unless issued in some manner or negotiated apart from such duly stamped bill, be exempt from duty, and upon proof of the loss or destruction of a duly stamped bill forming one of a set any other bill of the set which has not been issued or in any manner negotiated apart from such lost or destroyed bill may, although unstamped, be admitted in evidence to prove the contents of such lost or destroyed bill.

63. Every notary public or other person shall be guilty of an offence and liable to a fine of forty dollars who knowingly and wilfully notes or protests otherwise than for non-acceptance any bill of exchange or promissory note liable to duty not appearing to be duly stamped.

64.-(1) A bill of lading includes also any receipt given in lieu thereof from the master, mate, owner or agent of any vessel and is not to be stamped after the execution thereof.

(2) Every person shall be guilty of an offence and liable to a fine not exceeding one hundred dollars who makes or executes any bill of lading not duly stamped.

65. Every person shall be liable to a fine not exceeding forty dollars who knowingly and wilfully delivers, assigns, transfers or negotiates in Fiji any bond, debenture or other security chargeable with stamp duty or pays any principal money, interest or dividend accrued due in respect of any such instrument before the same is duly stamped.

66. The duty on a charter-party may be denoted by an adhesive stamp which is to be affixed and cancelled at the time of execution by the person by whom the instrument is first executed.

67. Where a charter-party not being duly stamped is first executed out of Fiji, any party thereto may, within seven days after it has been first received and before it has been executed by any person in Fiji, affix thereto an adhesive stamp denoting the duty chargeable thereon and at the same time cancel such adhesive stamp, and the instrument shall thereupon be deemed duly stamped.

68. A charter-party may be stamped after execution only by the Commissioner or a deputy commissioner and then only-

69. An attested or otherwise authenticated copy or extract may be denoted by an adhesive stamp which is to be cancelled by an officer signing the same.

70. The duplicate or counterpart of an instrument chargeable with duty is not to be stamped as such unless it is proved to the satisfaction of the Commissioner that the full and proper duty has been paid on the original instrument of which it is the duplicate or counterpart.

71.-(1) Any instrument by which any property is legally or equitably transferred to or vested in any other person by way of exchange shall be deemed to be a transfer on sale of that property and stamp duty shall be assessed and paid thereon accordingly.

(2) In all the provisions of this Act relating to transfer on sale every reference to sale or purchase shall be construed as extending to exchanges, accordingly.

(3) Whenever land or any interest in land constitutes the consideration or part of the consideration for a transfer on sale, the value of that land or interest shall be deemed and taken to be the capital value thereof or any other value which may be stated as the value thereof in the transfer or in any agreement or other instrument executed by any party to the transfer as preliminary thereto or otherwise in relation thereto, whichever value is the greatest.

(4) If the value so stated in any such transfer, agreement or instrument includes without apportionment the value of any property other than the said land or interest therein, the Commissioner shall apportion the said value in such manner as he thinks fit between such land or interest and such other property, and stamp duty shall be assessed and payable accordingly.

(5) The Commissioner may require any party to any such transfer on sale to produce to him any such agreement or instrument as is referred to in subsection (3) or to make a statutory declaration disclosing the existence and contents of any such agreement or instrument, and until such requirement is complied with to the satisfaction of the Commissioner he may impound the transfer on sale.

(6) Whenever any land or interest in land constituting the consideration or part of the consideration for a transfer on sale is not separately valued, the Commissioner may cause a valuation of that land or interest to be made for the purposes of this section and stamp duty shall be assessed and payable by reference to the valuation so made.

72. Where the consideration or any part of the consideration for which any lease is granted or agreed to be granted does not consist of money but of any produce or other goods, the duty is to be calculated on the value of such produce or goods at the average market price thereof on the day of the date of the instrument.

73. A lease is not to be charged with duty in respect of any penal rent or increased rent in the nature of a penal rent thereby reserved or by reason of being made in consideration of the surrender or abandonment of any existing lease of or relating to the same subject matter.

74.-(1) Where the consideration for a lease is wholly or partly a royalty payable either in money, produce or goods or any other consideration whatsoever other than a fixed sum of money, then, if it is stipulated that the amount of such money or the value of such produce or goods is to amount at least to or not to exceed a given sum or where the lessee is specially charged with or has the option of paying after any permanent rate of conversion, the yearly amount of such money and value of such produce or goods is to be estimated at such given sum or according to such given rate.

(2) In the case of a lease at a specified rental for a specified period or series of periods with provision for the rent subsequent to the last such period being fixed by valuation or otherwise, the duty shall be assessed on the highest fixed rental specified in such lease, and, if the new rental when fixed by valuation or otherwise as aforesaid exceeds the rental upon which the duty was originally assessed, duty on the excess shall then be payable and the instrument of lease shall then be presented for assessment accordingly in like manner and subject to the like provisions as to fine and otherwise as in the case of the original assessment.

(3) Where there is no possible means of discovering what is the maximum value of the consideration dealt with under a lease then, subject to the provisions of subsection (2), the duty payable in respect of such lease shall be a fixed sum of ten dollars.

75. No lease made for any consideration in respect whereof it is chargeable with ad valorem duty and in further consideration either of a covenant by the lessee to make or of his having previously made any substantial improvement of or any addition to the property demised to him or of any covenant relating to the matter of the lease is to be charged with any duty in respect of such further consideration.

76.-(1) The following provisions shall apply in assessing the amount of stamp duty payable in respect of the transfer of mortgages in the cases hereinafter mentioned:-

(2) Nothing in this section shall be deemed to exempt any transfer of a mortgage from liability to any other duty to which it is or may be liable under this or any other Act relating to stamp duties.

77. The duty upon a notarial act may be denoted by an adhesive stamp which is to be cancelled by the notary.

78.-(1) Every notary public who knowingly and wilfully by any notarial act attests or certifies the due execution of any instrument liable to duty and not appearing to be duly stamped shall be guilty of an offence and liable to a fine of forty dollars.

(2) Nothing in this Act shall extend to render any notary public liable to a fine by reason of his attesting the execution of any instrument merely as a witness and without attaching, annexing or subscribing any notarial act.

79.-(1) Where on the partition or division of any real property any consideration exceeding in amount or value two hundred dollars is paid or given or agreed to be paid or given for equality, the principal or only instrument whereby such partition or division is effected is to be charged with the same ad valorem duty as a sale for such consideration and with such duty only.

(2) For the purposes of this section "real property" includes leaseholds.

80. The duty on any policy of marine insurance may be denoted by an adhesive stamp which is to be cancelled by the person by whom the instrument is executed at the time of execution.

81. A policy of marine insurance after it is signed or underwritten may be stamped only by the Commissioner or a deputy commissioner and then only-

82. Where any marine insurance is made for a voyage and also for time or to extend to or cover any time beyond thirty days after the ship arrives at her destination and is there moored at anchor in good safety, the policy shall be chargeable with duty as a policy for a voyage and also with duty as a policy for time.

83. Where the separate and distinct interests of two or more persons are insured by one policy for a voyage or for time such policy shall be liable to duty as a separate policy for each of such interests.

84. Where any money which may become due or payable on any security not being a marketable security is settled or agreed to be settled, the instrument whereby such settlement is made or agreed to be made is to be charged with ad valorem duty in respect of such money and in the case of a marketable security is to be charged with the ad valorem duty on the value of such security.

85.-(1) Where several instruments are executed for effecting the settlement of the same property and the ad valorem duty chargeable in respect of such settlement exceeds one dollar and fifty cents, one only of such instruments is to be charged with the ad valorem duty.

(2) A settlement made in pursuance of any previous agreement or articles upon which any ad valorem settlement duty exceeding one dollar and fifty cents has been paid in respect of the same property is not to be charged with any ad valorem settlement duty.

(3) In each of the aforesaid cases the instruments not chargeable with ad valorem duty are to be charged with the duty of one dollar and fifty cents.

Instrument in favour of object of power of appointment in certain cases not liable to duty

86. Where any person is specially named or described as the object of a power of appointment in a settlement on which ad valorem duty has been paid or in a will in respect of property on which duty under any Act imposing duties on the estates of deceased persons has been paid, an instrument of appointment in favour of such person in respect of such property is not liable to duty.

Mortgage debt or charge to be deducted when assessing duty or value of property settled

87.-(1) Where the property comprised in any deed of settlement is subject to any mortgage debt or certain charge annual or otherwise created prior to the execution of the deed of settlement such deed is liable to the duty payable on the amount or value of such property after a reduction has been made of the amount of such mortgage debt or charge.

(2) No such deduction shall be made unless the deed of settlement is expressly made subject to such mortgage debt or charge and the amount or nature thereof is stated in such deed of settlement or in a schedule thereto.

(3) Where such charge consists of money payable periodically for a definite period or periodically in perpetuity or for an indefinite period or periodically during any life or lives, the amount of such charge in respect of which such deduction shall be made shall be calculated in the same manner as provided by section 90 in the case of the consideration on conveyances on sale payable periodically.

88.-(1) No transfer of any share or shares of or in the stock or funds of any corporation, company or society whatsoever shall be registered, recorded or entered in the books of such corporation, company or society in Fiji unless such transfer is duly stamped and every such transfer shall be retained in the registered office of the corporation, company or society for a period of not less than twelve months from the date of such transfer.

(2) Any person who fails to comply with the provisions of this section shall be guilty of an offence and shall be liable on conviction to a fine not exceeding two hundred dollars.

89. A transfer of shares by way of exchange for shares or for any other property shall be subject to the same ad valorem stamp duty in respect of the consideration for such transfer as if the transfer were by way of sale.

90.-(1) Where the consideration or any part of the consideration for a transfer on sale consists of-

(2) No transfer on sale chargeable with ad valorem duty in respect of periodical payments and containing also provision for securing such periodical payments is to be charged with any duty whatsoever in respect of such provision, and no separate instrument made in any such case for securing such periodical payments is to be charged with any higher duty than one dollar and fifty cents.

How transfer in consideration of a debt or subject to future payment to be charged

91.-(1) Where property is conveyed to any person in consideration wholly or in part of any debt due to him or subject either certainly or contingently to the payment or transfer of any money or marketable security, whether being or constituting a charge or encumbrance upon the property or not, such debt, money or marketable security is to be deemed the whole or part, as the case may be, of the consideration in respect whereof the conveyance is chargeable with ad valorem duty.

(2) Where there is more than one owner of property and one of such owners sells his share or interest therein in consideration of any such debt or subject as mentioned in subsection (1), then the duty shall be assessed and paid on or in respect of the share or interest of the vendor in such debt, money or marketable security as aforesaid and any further or other consideration, if any, and not on the full amount or value of such debt, money or marketable security, as the case may be.

How consideration to be charged where property is transferred by separate instruments

92. Where any property has been contracted to be sold for one consideration for the whole and is conveyed to the purchaser in separate parts or parcels by different instruments, the consideration is to be apportioned in such manner as the parties think fit so that a distinct consideration for each separate part or parcel is set forth in the transfer relating thereto and such transfer is to be charged with ad valorem duty in respect of such distinct consideration.

93. Where property contracted to be purchased for one consideration for the whole by two or more persons jointly or by any person for himself and others or wholly for others is conveyed in parts or parcels by separate instruments to the persons by or for whom the same was purchased for distinct parts of the consideration, the transfer of each separate part or parcel is to be charged with ad valorem duty in respect of the distinct part of the consideration therein specified.

94. Where a person having contracted for the purchase of any property, but not having obtained a transfer thereof, contracts to sell the same to any other person, and the property is in consequence transferred directly from the first vendor of the property to a sub-purchaser, the transfer shall, for the purposes of this Act, be deemed to be a transfer on sale of the estate or interest in the property of each purchaser and sub-purchaser of the property, and shall be chargeable with ad valorem duty in respect of the consideration moving from the purchaser and each sub-purchaser respectively. In any such case the original purchaser and each sub-purchaser shall respectively be liable to pay the ad valorem duty payable in respect of the consideration moving from him, and such duty may be recovered from him by the Commissioner or the last sub-purchaser who pays the same.

95. Where a person having contracted for the purchase of any property but not having obtained a transfer contracts to sell the whole or any part or parts thereof to any other person or persons and the property is in consequence conveyed by the original seller to different persons in parts or parcels, the transfer of each part or parcel is to be charged with ad valorem duty in respect only of the consideration moving from the sub-purchaser thereof without regard to the amount or value of the original consideration.

96. Where upon the sale of any annuity or other right not before in existence such annuity or other right is not created by actual grant or conveyance but is only secured by bond, warrant of attorney, covenant, contract or otherwise, the bond or other instrument or some one of such instruments if there is more than one is to be charged with the same duty as a transfer on sale.

97. When the value of the consideration or any part of the consideration for a transfer on sale is in the opinion of the Commissioner incapable of estimation and there is no express provision in this Act applicable to the case, the Commissioner may assess the value of such consideration or of such part thereof at such sum as he thinks fit but so that the duty or additional duty payable in respect of such a valuation shall in no case exceed ten dollars, and the valuation so made by the Commissioner shall be final and conclusive.

shall be charged with the same ad valorem duty to be paid by the purchaser as if it were an actual transfer on sale of the estate, interest or property contracted or agreed to be sold.

(2) Where duty has been duly paid in conformity with the foregoing provisions, the transfer made to the purchaser or sub-purchaser or any other person on his behalf or by his direction shall not be chargeable with any duty, and the Commissioner, upon application, either shall denote the payment of the ad valorem duty upon the transfer, or shall transfer the ad valorem duty thereto upon production of the contract or agreement, or contracts or agreements, duly stamped.

(3) Ad valorem duty paid on any such contract or agreement of sale, together with any mortgage duty which may have been paid in respect of any agreement to mortgage that may be contained in the contract or agreement of sale for the purpose of securing any balance of purchase money payable by the purchaser to the seller, shall be refunded if and so far as the Commissioner is satisfied that the contract or agreement of sale was unenforceable by reason of fraud, misrepresentation, or defect of title, and has been rescinded accordingly, or has not been substantially performed or carried into effect, whether directly or indirectly, in favour of the purchaser or of any other person claiming under him or otherwise, and that application for such refund has been made by the person entitled thereto within twelve months after the execution of the instrument or earliest instrument of agreement of sale.

99.-(1) The Minister may from time to time by notice in the Gazette direct that after the time specified in such notice all or any of the duties, fees, fines or penalties for the time being payable in money in any public department or office connected with the public service or to the officers thereof shall be collected by means of adhesive stamps.

(2) After the time so specified the duties, fees, fines and penalties therein mentioned shall be received by stamps denoting the sums payable and not in money.

100.-(1) Any document which ought to bear a stamp under the provisions of this Part shall not be of any validity unless and until it is properly stamped nor shall any judge, magistrate or officer of any court allow such document to be used, although no exception be raised thereto, until such document has been first duly stamped.

(2) But if any such document is through mistake or inadvertence received, filed or used without being properly stamped, the court in which the same is so received, filed or used may, if it thinks fit, order that the same be stamped, and thereupon such document shall be as valid as if it had been properly stamped in the first instance.

101. Every officer whose duty it is to receive any fee or sum of money for any matter or thing to be done or performed and for which payment is to be made by stamps shall, before doing or performing such matter or thing, see that there is affixed to the document, instrument, matter or thing in respect whereof the fee or sum of money is payable or to such other document to which it is required by regulations that the stamp in respect of the said fee shall be affixed, a stamp of value not less than the fee or sum of money payable for the performance of such matter or thing.

102. Every such officer shall see that such stamp is effectually cancelled or, if such stamp is not effectually cancelled, shall immediately cancel the same by punching a hole in its centre adding his name or initials and the date thereof so as not to admit of its being used again.

103. Every person shall be guilty of an offence and liable to a fine not exceeding forty dollars who without lawful excuse (the proof whereof shall be upon him)-

104. All the preceding provisions of this Act so far as applicable shall extend and apply to the stamps to be used under this Part.

(Substituted by Resolution 13th December 1974 and amended 18th December 1975 and 30th November 1977)

Nature of Instrument	Amount of Duty	Persons primarily liable
AGREEMENT OR MEMORANDUM OF AN AGREEMENT (other than an agreement for a lease) under hand only and not otherwise specifically charged with any duty, whether the same be only evidence of a contract or obligatory upon the parties from its being a written instrument, including every receipt or other matter put or endorsed thereon or annexed thereto ..................	$1.00	The parties thereto
Exemption - Any agreement made between an employer and a workman in pursuance of the provisions of section 16 of the Workmen's Compensation Act.
APPOINTMENT in execution of a power over any property or of any use, share or interest therein by any instrument not being a will ..........................................	$10.00	The person making or executing the appointment.
APPOINTMENT As NOTARY PUBLIC..............................	Section 23 of the Legal Practitioners Act......	The appointee
APPOINTMENT OF TRUSTEE (including new trustees)-For every appointment of a trustee by any instrument or by order of the Supreme Court....	$10.00	The person making or executing the appointment.
Exemptions – (a) the appointment of a trustee by or pursuant to a will; (b) every instrument or order appointing the Public Trustee as trustee; (c) every instrument for the appointment of a trustee or trustees of property held in trust for any corporation or body of persons associated for religious, charitable, or educational purposes.
ASSIGNMENTS OR ORDERS for payment of the proceeds of crops or other agricultural or pastoral produce -
For any sum not exceeding $100.	50	The assignor
For every additional $100 or part of $100.... (Adhesive or Impressed Stamp)	50	The assignor
AWARD whether under hand only or under hand and seal -		The person making or executing the award
Where the amount of the value of the matter in dispute -
Does not exceed $100...........	$1.00
Exceeds $100 and does not exceed $200.....	2.00
Exceeds $200 and does not exceed $400.....	3.00
Exceeds $400 and does not exceed $600...	4.00
Exceeds $600 and does not exceed $800.....	6.00
Exceeds $800.	10.00
Exemptions - Award made in any matter in which Her Majesty is a party, either directly or by some public officer acting in such matter or representing Her Majesty or the Government of Fiji therein.
BILL OF EXCHANGE AND PROMISSORY NOTE of any kind (except a bank-note) drawn or expressed to be payable or actually paid or endorsed or in any manner negotiated in Fiji.....................	.04	The drawer or acceptor.
BILL OF LADING for any goods, merchandise, or effects -
To be exported from Fiji.....................	.50	The person by whom the goods are consigned.
BILL OF SALE AND CROP LIEN......................	The likely duty as in the case of a mortgage.	The assignor or lienor.
BILL OF SALE AND CROP LIEN - Discharge of................................	The likely duty as on discharge of mortgage.	The assignor or lienor.
BOND..........................................	$1.00	The obligor.
CHARTER-PARTY, or any agreement or contract for the charter of any ship or vessel for conveyance outside Fiji...............................	$5.00	The charterer.
COPY OR EXTRACT (attested or in any manner authenticated) of or from an instrument chargeable with any duty...................	$1.00	The applicant.
DEBENTURE OR DEBENTURE STOCK.........................	The likely duty as in the case of a mortgage....	The person issuing.
Exemption - Any debenture issued by the Government or by any municipal authority.
DEED of any kind whatsoever not otherwise charged in this Schedule........................	$10.00	The parties to the deed or any one of them.
DUPLICATE OR COUNTERPART of any instrument charged with any duty where such duty does not amount to $1..............................	The like duty as on the original instrument	The person chargeable in the original instrument.
In any other case..............	$1.00	The person declaring the trust.
DECLARATION OF TRUST -
(1) Any instrument declaring that a person in whom property is vested as the apparent purchaser thereof is held by him in trust for the person or persons who have actually paid the purchase money therefore.........	$10.00
(2) Any instrument declaring that the property vested in the person executing the same is or shall be held in trust for the person or persons mentioned therein -
Upon the amount or value of such property -
For every $100 and every part of $100.........	$2.00
EASEMENT...............................	The like duty as on transfer on sale....	The grantor.
ENCUMBRANCE under the Land Transfer Act, securing annuity, rent-charge or money, other than mortgage.................................	The like duty as in the case of a mortgage of same amount....	The encumbrancer
EXCHANGE-See Sec. 71 of Act....................	The like duty as on transfer on sale on each property passing....	The parties
INSTRUMENT - otherwise exempt - on any instrument exempt from duty and required to be so stamped "exempt" by any person-denoting duty...........	.50c	The person requiring.
GUARANTEE.....................	$1.00	The guarantor.
LEASE OR agreement for a lease or any written document for the tenancy or occupancy of any lands -		The lessee or tenant.
(1) Without any consideration by way of a premium - (a) Where the term does not exceed ten years, for every $50 or part of $50 of the yearly rental...... (b) Where the term exceeds ten years but does not exceed twenty-one years, for every $50 or part of $50 the yearly rental................ (c) Where the term exceed twenty-one years but does not exceed fifty years for every $50 or part of $50 of the yearly rental................ (d) Where the term exceeds fifty years, on every $50 or part of $50 of the yearly rental..................	.50c $3.00 $8.00 $16.00
(2) In consideration of a sum of money by way of premium without rent..............	The like duty as on a transfer on sale.
(3) In consideration of a sum of money by way of premium and also of a yearly rent -	The like duty as on a transfer on sale.
On the amount of the premium........
And on the yearly rent	The likely duty as on a lease.
LEASE-Surrender of -
(1) Without any consideration.................	$1.00	The lessee.
(2) In consideration of a sum of money...........................	The like duty on a transfer on sale.
LETTERS OF CREDIT-See Bills of Exchange.
MORTGAGE -		The mortgagor.
(1) Being the only or principal or primary security for the payment or repayment of money- For every $100 or part of $1.00 principal moneys..	50c
or
Where such a mortgage secures further or future advances or moneys due on account current-For every $100 or part of $100 of the principal indebtedness at anytime owing...	50c
Where the principal indebtedness under such a mortgage at any time exceeds the amount covered by ad valorem duty already paid, the mortgage shall be liable to further duty as if it were a new instrument in respect of the amount of such excess -
(2) Being a collateral, auxiliary or additional or substituted security or by way of further assurance where the principal or primary security is duly stamped............	50c	The mortgagor
NOTE. - In determining whether an instrument is the only principal or primary security for the payment or repayment or money within the meaning of paragraph (1) of this Head no account shall be taken of any other instrument which is a security for the same sum or sums or for the payment or repayment as the case may be, of any part thereof, unless that other instrument is chargeable with stamp duty under paragraph (1) above and is duly stamped.
(3) Transfer or assignment- For every $100 or part of $100 principal moneys owing........	50c	The transferee.
(4) Reconveyance, release, or discharge of any such security as aforesaid, or of the benefit thereof, or of the money thereby secured....................................	$1.00	The mortgagor.
Exemption - The transfer of a mortgage or mortgages to or in trust for any corporation or body of persons associated solely for religious, charitable, or educational purposes.
NOTARIAL ACT -
(1) For every notarial act of any kind (except protests on injury to ship or cargo).............................	40c	The person requiring the act.
(2) For every maritime protest for or in respect of any injury or damage to any ship or vessel or the cargo or loading thereof or for any purpose that such protest may be required for and whether noted only or extended in due form...................................	$1.00
ORDER FOR PAYMENT- See Bills of Exchange.
PARTITION OR DIVISION -
(1) For any instrument effecting a partition of any lands upon any consideration exceeding $100 paid by way of equality...................................	The like duty as on a transfer...............	The person making the partition.
(2) In any other case...............	$5.00
POLICY OF LIFE ASSURANCE: OF INSURANCE -
For every equitable assignment thereof to secure the payment or repayment of money...............	The like duty as on a mortgage...	The assignor.
On re-assignment of the same....	Like duty as in discharge of mortgage...	The assignor.
POLICY OF ASSURANCE OR INSURANCE of other instrument by whatsoever name the same shall be called whereby any insurance shall be made of or upon any building, goods, wares, merchandise, or other property, from loss or damage by fire or by any other cause whatsoever -		The company or persons issuing the policy.
For every $100 insured and also for every fractional part of $100 insured...........	.05c
The foregoing duty (hereinafter called the basic duty) under this item shall be payable in respect of a policy or instrument of which the term or period does not exceed one year. Where the term or period of any policy or instrument referred to in this item exceeds one year the duty payable shall be the basic duty multiplied by the number of years covered by the policy or instrument and for this purpose an incomplete year shall be reckoned as one year.
On any renewal of any policy or instrument referred to in this item duty shall be payable in accordance with the period for which the policy or instrument is renewed as on an original issue for that period.
POLICY OF MARINE INSURANCE -
(1) Upon every policy executed in Fiji on any voyage beyond Fiji -		The company or persons issuing the policy.
For every $100 and every part of $100 there by insured...............	.05c
(2) Upon every such policy for time -
For every $100 and every part of $100 thereby insured -
Where the insurance is made for any time not exceeding six months..............................	.05c
For any time exceeding six months and not exceeding twelve months..................	.10c
Exemption – the extension for the like time, of a policy where the insurance is made for any time not exceeding six months and relates to any shipment of sugar.
POWER OF ATTORNEY - Upon every power or letter of attorney whether executed in or out of Fiji................................	$5.00	The person executing.
Exemption - Appointment of agent or attorney under the Patents Act or Trade Marks Act.
PROMISSORY NOTES - See Bills of Exchange.
SETTLEMENT, Deed of...........	The like duty as on a declaration of trust	The person making the settlement.
TRANSFER (other than any transfer otherwise specifically charged) -		The transferee
(1) Of a share, or any stock, or the like, in or of any corporation or limited liability company -
(a) Upon sale, for every $100 or part thereof of the purchase or consideration money........................	50c
(b) Otherwise than upon sale, for every $100 or part thereof of the nominal or face value..........................	50c
(2) Of any property (or interest therein) other than shares, stock, or the like as above -
(a) Upon sale otherwise than for a nominal consideration, for every $100 or part thereof of the purchase of consideration money.	$2.00
(b) Upon a sale for a nominal consideration or upon a transfer otherwise than upon sale, for every $100 or part thereof of the amount or value of the property transferred (as at the date of the execution of the instrument).....................	$2.00
Provided that -
(i) no instrument appointing any new trustee or trustees under any will, settlement, or other instrument or any transfer to any devisee or any appointee under a deed or will not for valuable consideration or to any next-of-kin by any executor, administrator, or trustee shall be liable to the duty hereby imposed for a transfer;
(ii) nothing herein shall be deemed to exempt any instrument from liability to any other duty to which it is or may be liable under this or any other Act relating to stamp duties.
Exemptions -
(a) Any instrument dedicating a road, street or free and perpetual right-of-way to the use of the public, or dedicating or transferring to any municipality land reserved as open space in a sub-division, and not containing any provision by which such instrument could otherwise become liable to duty.
(b) Any transfer of property to or in trust for any corporation or body of persons associated for religious, charitable, or educational purposes; and any instrument for declaring or defining the trust or for appointing new trustees in respect of such property.

(1) Every instrument for effecting the payment or transmission of money to or for acknowledging any such payment to or receipt by or on behalf of Her Majesty or the Government.

(2) Every instrument for the conveyance of any property or any interest therein to Her Majesty or to the Government.

(3) Every instrument whereby any contract is made by Her Majesty or the Government or any other person or authority on Her or its behalf, with any other person.

(4) Every contract or instrument made or executed by any responsible officer of the Government under the authority of any Act.

(5) Letters of registration and letters patent granted under the Patents Act, and all instruments issued under the seal of Fiji other than those specifically charged under this Act.

(6) Every policy of insurance on the life of the person effecting the same.

(7) All bonds to Her Majesty or the Government including bonds of administrators and executors.

(8) Generally any instrument expressly exempted under any Act.

(9) Every contract or instrument made or executed by or on behalf of the Imperial War Graves Commission.

(10) Every instrument for the conveyance of any interest therein to a foreign Government for the use of any agency of such foreign Government where -

(11) Every agreement, whether creating a mortgage, pledge, lien or other security over property or not, whereby a member of his surety agrees to repay to a credit union a loan not exceeding $200 by the credit union to the member.

(12) Every agreement, whether creating a mortgage, pledge, lien or other security over property or not, whereby the Housing Authority, constituted under the Housing Act, agrees to repay a loan raised by it for the purpose of carrying out its statutory functions.

(13) Every instrument whereby a mortgage or bill of sale securing moneys advanced by the Government of Fiji to a civil servant under the Civil Servants Housing Loan Scheme is transferred by the Government to the Home Finance Company Limited.

(14) Every agreement for sale and purchase whereby the Housing Authority, constituted under the Housing Act, agrees to sell a house to a purchaser.

(15) Every instrument required to be made under the provisions of the Fiji National Provident Fund Act.

(16) Every instrument whereby the Fiji Development Bank raises and secures the repayment of moneys to be used for the purpose of the granting of loans by such Bank and every transfer of any such instrument.

(17) Every registrable instrument involved in the surrender of leases to facilitate re-parcelling or boundary re-arrangement and the issue of new grants or leases where the registration of such instrument is in the interest of Government.

(18) Every instrument for the transfer of land or of any estate or interest therein to the Housing Authority.

(19) Every contract or instrument made or executed by or on behalf of Nadi International Airport Property Company Limited on or after the 27th day of June, 1975.

(20) Every instrument relating to those borrowings of the Home Finance Company Limited which are for the specific purpose of providing finance for house purchase or construction.

(21) Contracts for sale, purchase, transfer or encashments of units in the Unit Trust of Fiji.

Regulations 26th Sept., 1928 [in force 5th Oct., 1928],
27th Nov., 1928, 19th April, 1955.

1. These Regulations may be cited as the Stamp Duties (Duty on Cheques) Regulations.

3. Subject as hereinafter provided the Commissioner may, upon receiving such security as he may require for the due payment of stamp duty, grant to any bank on application trade on its behalf by its manager or attorney for Fiji a licence or permission to supply to its customers unstamped cheques and to pay or negotiate unstamped cheques so supplied by it or any other bank to which a similar licence or permission has been granted and also to issue on its own behalf unstamped cheques.

4. Within twenty-one days after the expiration of each quarter any bank to which a licence or permission has been granted shall forward to the Commissioner a statement in the form contained in the Schedule, verified by its manager or attorney for Fiji, showing the dutiable value of unstamped cheques supplied by it to its customers or issued by it on its own behalf during such quarter, the dutiable value of unstamped cheques received from its printer or printers during such quarter, and the dutiable value of unstamped cheques remaining in its possession at the end of such quarter.

5. The said statement shall be accompanied by the amount of stamp duty payable in respect of the unstamped cheques supplied to its customers or issued by it on its own behalf during the quarter to which it refers.

6. Any bank to which a licence or permission has been granted shall at all reasonable times permit the Commissioner or any person authorised by him in that behalf to inspect its books, records and documents which have reference to unstamped cheques.

7. Whenever the Commissioner grants a licence or permission to any bank he shall by registered letter communicate the fact to every other bank to which a subsisting licence or permission has been granted as aforesaid.

8. The Commissioner may by notice in writing under his hand cancel the licence or permission granted to any bank. Such notice shall be forwarded by registered letter to the manager or attorney for Fiji of such bank and on the expiration of three months from the posting of such notice the licence or permission granted to such bank shall cease to have any force or effect.

9. Immediately any licence or permission granted to any bank has been cancelled the fact shall be communicated by the Commissioner to every other bank to which a subsisting licence or permission has been granted together with the date upon which such cancellation is to take effect.

10. The provisions of section 14 of the Act shall apply to unstamped cheques the stamp duty on which has been paid by a bank, but no allowance shall be made in respect of the duty paid on any such cheques unless the application therefor is made by the bank which paid the stamp duty sought to be recovered or is accompanied by a certificate by a responsible officer of such bank setting forth that the stamp duty sought to be recovered has been duly paid.

11. If any bank to which a licence or permission has been granted fails to surrender the statement required by these Regulations or fails to comply with any of the provisions thereof it shall be liable on conviction to a fine not exceeding one hundred dollars.

QUARTERLY STATEMENT BY A BANK IN RESPECT OF CHEQUES EXEMPTED FROM STAMP DUTY IN CONSIDERATION OF THE PAYMENT OF A SUM BY WAY OF COMMUTATION OF SUCH DUTY

Name of Bank:

Quarter ended the day of , 19.

Dutiable value of exempted cheque forms on hand at the commencement of the said quarter......................., $

Dutiable value of exempted cheque forms received from printers during the said quarter................................. $_______

Dutiable value of exempted cheque forms supplied to customers or issued during the quarter............................. $_________

Dutiable value of exempted cheque forms remaining on hand at the close of the said quarter ............................. $_________

I, [name and designation of certifying officer and name of bank], do hereby certify that the foregoing statement is true and correct in every particular, and that there was owing by the said bank at the close of business on the ............ day of .........., 19.., by way of commutation of stamp duty on cheques exempted from such duty in pursuance of Regulations made under the provisions of the Stamp Duties Act, the sum of $ .....

Dated at .......... this ............. day of ..........., 19...

Fiji Legislation

Stamp Duties Act [Cap 205]