Australian Capital Territory Numbered Acts

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DUTIES AMENDMENT ACT 2009 (NO. 15 OF 2009) - SECT 4

New section 73D

insert

73D     Transfers etc—long-term leases for residential purposes

    (1)     No duty is chargeable under this chapter on a dutiable transaction that is a transfer or grant of a long-term lease for residential purposes.

    (2)     This section applies to a dutiable transaction entered into on or after 29 November 2006.

    (3)     Subsection (2) and this subsection expire 5 years after the day they commence.



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