New South Wales Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

DUTIES ACT 1997 - SECT 273BA

Concession for agreements connected to corporate consolidation transactions

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.



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback