New South Wales Consolidated Acts
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DUTIES ACT 1997 - SECT 273BA
Concession for agreements connected to corporate consolidation transactions
(1) Duty chargeable under this Act on an agreement for the sale or transfer of
securities is to be reduced if the Chief Commissioner is satisfied that any
transfer to which the agreement applies is a
corporate consolidation transaction.
(2) The dutiable value of the agreement
is, for the purposes of charging duty under this Act, to be reduced by the
dutiable value of the transfer that the Chief Commissioner is satisfied is a
corporate consolidation transaction.
(3) Section 273 does not apply to the
agreement.
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