Australian Capital Territory Current Acts Australian Capital Territory Current Acts(1) The Minister may determine guidelines for exempting from the assessment of duty under this part property that is the subject of a voluntary transfer.
(2) Section 115F does not apply to property transferred to a receiving body if, under the guidelines, the transfer is to be exempt from duty under this part.
(3) Section 115F does not apply to property transferred to a receiving body unless the transfer would have given rise to a liability to duty under this Act if it had not been a voluntary transfer.
(4) A determination under subsection (1) is a disallowable instrument.
Note A disallowable instrument must be notified, and presented to the Legislative Assembly, under the Legislation Act
.
Note The exemptions from duty provided under this part are in addition to the exemptions under ch 11 (General exemptions from duty).