(1) The amount of duty chargeable under this Chapter in respect of a transfer of marketable securities is to be reduced by the amount of duty of a similar kind paid in relation to the transfer in accordance with the law of a place outside Australia.
(2) In this section, a reference to a transfer of marketable securities includes a reference to a dealing or arrangement affecting marketable securities by means of a dutiable transaction other than a transfer.
Ch. 2 Pt 5
Div. 7 (Heading and ss 69AA – 69AI) inserted by No. 28/2011
s. 19.
Division 7—Young farmers
S. 69AA inserted by No. 28/2011 s. 19.