New South Wales Consolidated Acts

DUTIES ACT 1997 - SECT 102

102 Determination of applications

(2) An application is not to be granted unless the Chief Commissioner is satisfied that all land tax payable in respect of the land (including any additional land tax payable by way of penalty or otherwise) has been paid.

(3) If the application is granted, the Chief Commissioner is to stamp the transfer as exempt from the payment of duty.