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DUTIES ACT 2001 - SECT 269
Releases of mortgages
269 Releases of mortgages
(1) Mortgage duty is imposed on a release of
mortgage to the extent that mortgage duty is imposed, but not paid, on the
mortgage.
(2) Immediately after the release, the mortgagor must— (a) lodge
a statement in the approved form; and
(b) pay the duty as if it were assessed
on the mortgage.
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