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COMMUNITY AMBULANCE COVER LEVY REPEAL AND REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2011 No. 20 - SECT 110

110 Amendment of s 194 (Exemption—if transfer duty not imposed)

Section 194, from 'Land rich' to 'provisions'—

omit, insert—

'(1) This section applies for a relevant acquisition that would be a dutiable transaction if marketable securities were dutiable property under chapter 2.

'(2) Landholder duty is not imposed on the acquisition if transfer duty would not be imposed on the dutiable transaction because of an exemption under any of the following provisions'.



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