Queensland Consolidated Acts

DUTIES ACT 2001 - SECT 156I

156I Liability for transfer duty not affected by particular events

(1) To remove any doubt, it is declared that the following events do not affect a liability for transfer duty imposed on an ELN transfer or ELN lodgement—

(a) an unlocking of the ELN workspace for the ELN transfer or ELN lodgement;

(b) an unsigning of the ELN transaction document for the ELN transfer or ELN lodgement;

(c) after an event mentioned in paragraph (a) or (b) —

(i) a signing of an ELN transaction document for another ELN transfer that is related to the ELN transfer; or

(ii) a signing of an ELN transaction document for another ELN lodgement that is related to the ELN lodgement; or

(iii) another locking of the ELN workspace;

(d) the signing of an instrument that, when recorded in a register, would effect—

(i) a completed transfer related to the ELN transfer; or

(ii) a completed lodgement related to the ELN lodgement.

(2) In this section—

"unsigning" , in relation to an ELN transaction document, means unsigning of the ELN transaction document for the purposes of the Electronic Conveyancing National Law (Queensland) .

Note—

See the Electronic Conveyancing National Law (Queensland) , section 12 (3) .