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stamp duty
Stamp duty is a tax that is levied on documents. Historically, this included the majority of legal documents such as cheques, receipts, military commissions, marriage licences and land transactions. A physical stamp (a revenue stamp) had to be attached to or impressed upon the document to denote that stamp duty had been paid before the document was legally effective. More modern versions of the tax no longer require an actual stamp.
The duty is thought to have originated in Spain, being introduced (or re-invented) in the Netherlands in the 1620s,〔Dagnall, H. (1994) ''Creating a Good Impression: three hundred years of The Stamp Office and stamp duties.'' London: HMSO, p. 100. ISBN 0116414189〕 France in 1651,〔 Denmark in 1657, Prussia in 1682 and England in 1694.〔
==Australia==
The Australian Federal Government does not levy stamp duty. However, stamp duties are levied by the Australian states on various instruments (written documents) and transactions. The rates of stamp duty vary from state to state, as do the nature of the instruments or transactions subject to duty. Some jurisdictions no longer require a physical document to attract what is now often referred to as "transaction duty".
Major forms of duty include the transfer duty on the sale of land, businesses, shares and other forms of dutiable property; mortgage duty; lease duty and duty on the hire of goods. Rebates or exemptions are available from transfer duty and mortgage duty for those purchasing their first home.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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