Australian Capital Territory Numbered Acts

DUTIES AMENDMENT ACT 2009 (NO. 15 OF 2009) - SECT 5

New section 75 (4)

before the notes, insert

    (4)     No duty is chargeable under this chapter on a transfer, or an agreement for a sale or transfer, of marketable securities if the commissioner is satisfied that the transfer or agreement is made to give effect to a scheme that would qualify as a roll-over under the Income Tax Assessment Act 1997 (Cwlth), subdivision 124-Q.