New South Wales Consolidated Acts

DUTIES ACT 1997 - SECT 93

93 The nature of the scheme

The scheme is intended to provide an exemption from or reduction in duty in respect of--

(a) the transfer of a principal place of residence from a corporation or special trust to certain persons, or

(b) the transfer of any land owned as at 31 December 1986 by a special trust from the trust to certain persons.