Australia issued revenue stamps from 1907 to 1994. There were various types for different taxes. In addition to Commonwealth issues, the states of New South Wales, Queensland, South Australia, Tasmania, Victoria and Western Australia as well as the territories Australian Capital Territory, North Australia and Northern Territory also had their own stamps. [1]
Beer tax stamps were first issued in 1918 and were stuck to beer kegs. Most are very rare since they were either torn or completely destroyed when used. There were several issues with changes in design and colour until 1948. The final issues are commoner as they exist as mint remainders.
Customs Duty stamps were used to pay the duty on printed matter, price lists and circulars coming from abroad. They were issued at the origin, so they were inscribed LONDON at foot. They were first issued in 1907 and were reprinted until 1958. There is a wide range of printings with variations in the perforations, letter size, serifs, frames, ornaments and stamp size. In 1911 some were overprinted in the US dollar for duty between America and Australia.
The first stamps for departure tax were issued in 1978. Various stamps in similar designs continued to be issued until 1994. Since children under 12 were exempt from this tax, some stamps were issued with EXEMPT instead of the value.
Between c.1946 and c.1949 a set of adhesive entertainments tax stamps replaced imprinted stamps on tickets. All are rare.
A set of Health and Pensions Insurance stamps was intended to be issued in 1938. Fourteen values were prepared but none were issued. However some remainders have leaked into the market and now they are highly sought after by collectors. [2]
The only stamp for immigration clearance fee is a $5 with a design similar to that of departure tax stamps but with the appropriate inscription.
Patent Office stamps were introduced in 1953 with a set of twelve values ranging from 2s to £12. In 1966 the same design was reissued in decimal currency and in 1978 a new set was issued. These were withdrawn in 1988.
Tax Instalment stamps were introduced in 1944 after separate issues from each state were withdrawn. In 1966 the 1944 design was reprinted in decimal currency and this continued to be used until 1990.
Norfolk Island, an Australian territory, overprinted a postage stamp with the words CHEQUE DUTY in 1984 following the introduction of tax on cheques.
This is an overview of the postage stamps and postal history of Australia.
Revenue stamps of Malta were first issued in 1899, when the islands were a British colony. From that year to 1912, all revenue issues were postage stamps overprinted accordingly, that was either done locally or by De La Rue in London. Postage stamps also became valid for fiscal use in 1913, so no new revenues were issued until 1926–30, when a series of key type stamps depicting King George V were issued. These exist unappropriated for use as general-duty revenues, or with additional inscriptions indicating a specific use; Applications, Contracts, Registers or Stocks & Shares. The only other revenues after this series were £1 stamps depicting George VI and Elizabeth II. Postage stamps remained valid for fiscal use until at least the 1980s.
South Africa issued revenue stamps from 1910 to 2009. Apart from national issues various provinces of the country issued revenues from around 1855 to c. 1970.
The Australian state of Western Australia issued revenue stamps from 1881 to 1973. There were various types for different taxes.
The Australian state of Victoria issued revenue stamps from 1870 to around 2000. There were various types for different taxes.
The Australian state of Tasmania issued adhesive revenue stamps from 1863 to 1998, although impressed stamps had appeared briefly in the 1820s. There were general revenue and stamp duty issues, as well as a number of specific issues for various taxes.
The Australian state of South Australia issued revenue stamps from 1894 to 2003. There were various types for different taxes.
The Australian state of Queensland issued revenue stamps from 1866 to 1988. There were various types for different taxes.
The Australian state of New South Wales issued revenue stamps from 1865 to 1998. There were various types for different taxes.
The Australian territory of Northern Territory, known as North Australia between 1929 and 1935, issued revenue stamps from 1917 to 2006.
The island of Cyprus first issued revenue stamps in 1878 and continues to do so to this day. The Turkish Republic of Northern Cyprus also issues its own revenue stamps.
Trinidad and Tobago, formerly divided as two separate colonies, issued revenue stamps from 1879 to around 1991.
The island of Barbados first issued revenue stamps in 1916. There were various types of fiscal stamps for different taxes.
The South African Republic (ZAR), later known as Transvaal issued revenue stamps from 1875 to around 1950. There were a number of different stamps for several taxes.
New Zealand first issued revenue stamps on 1 January 1867 and their general use continued until the early 1950s. The only Revenue Stamp series still in use today is the Game Bird Habitat stamp which is used for payment of the Gun License for the duck shooting season which begins the first weekend of May. There were various types of fiscal stamps for different taxes.
Rhodesia, now divided between Zambia and Zimbabwe, first issued revenue stamps in 1890, and Zimbabwe continues to do so to this day.
Revenue stamps of Jamaica were first issued in 1855. There were various types of fiscal stamps for different taxes.
Revenue stamps of Fiji were first issued in 1871 or 1872, when the Fiji islands were an independent kingdom. The first revenue stamps consisted of postage stamps overprinted with the letter D.
Revenue stamps of Seychelles were first issued in 1893, when the islands were a dependency of the British Crown Colony of Mauritius. The first stamps were Mauritius Internal Revenue stamps depicting Queen Victoria overprinted for use in Seychelles, and Bill stamps were also similarly overprinted. Postage stamps depicting Victoria or Edward VII were overprinted for fiscal use at various points between 1894 and 1904, while surcharges on Bill stamps were made in around 1897–98.
Revenue stamps of Hawaii were first issued in late 1876 by the Kingdom of Hawaii to pay taxes according to the Stamp Duty Act of 1876, although embossed revenue stamps had been introduced decades earlier in around 1845. The stamps issued in 1876–79 were used for over three decades, remaining in use during the Provisional Government, the Republic and after Hawaii became a U.S. Territory. Some changes were made along the years: from rouletted to perforated, and some new values, colours, designs and overprints were added. Some postage stamps were briefly valid for fiscal use in 1886–88 to pay for a tax on opium imports, and a stamp in a new design was issued for customs duties in 1897. A liquor stamp was issued in 1905.
Revenue stamps by country | |
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