| Australian stamp duty (CRM-LAM) |
A country- or region-specific tax rate in percent that is usually levied in periodic installments. The amount of stamp duty due in a period is relevant to value-added tax (VAT); the stamp duty increases the base amount of VAT (sum of net values without tax + stamp duty). Some leasing companies do not levy any stamp duty on the last installment. This form of stamp duty is currently levied in Australia.