Revenue eBrief No. 013/20
17 January 2020
Stamp duty levies - health insurance levy and bank levy
The Stamp Duty replacement manual has been updated to include separate manuals on the health insurance levy and the bank levy (sections 125A and 126AA, respectively, Stamp Duty Consolidation Act 1999). The new manuals include the current rate of charge following changes made by the Health Insurance Amendment Act 2019 to section 125A and by Finance Act 2019 to section 126AA. The content of these manuals is more comprehensive than the material previously published in Part 9 (Levies) of the original stamp duty manual.