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DUTIES ACT 1997 - SECT 52
Possessory applications
52 Possessory applications
(1) A possessory application under the Real Property Act 1900 is chargeable
with the same duty as a transfer of the land the subject of the application as
if the dutiable value of the land were the land value of the land within the
meaning of the Valuation of Land Act 1916 .
(2) The person liable to pay the
duty is the applicant.
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