New South Wales Consolidated Acts
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DUTIES ACT 1997 - SECT 35
Abolition of duty on transfers of business assets
(1) On and from 1 July 2016, a business asset is not dutiable property
(despite section 11).
(2) Subsection (1) does not apply in respect of any
transfer or transaction with respect to business assets that occurs before 1
July 2016 and, accordingly, does not affect any requirement to pay duty under
this Chapter in respect of the transfer or transaction.
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