(1) No stamp duty is
payable in respect of—
(a) a
transfer order or a sale/lease agreement; or
(b) a
transaction effected by a transfer order or a sale/lease agreement.
(2) No obligation
arises under the Stamp Duties Act 1923 to lodge a statement or return, or
to include information in a statement or return, relating to a transaction
effected by a transfer order or a sale/lease agreement.