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DUTIES ACT 2008 - SECT 137
137 . Transfers
etc. to change joint tenancy to tenancy in common etc.
Nominal duty is
chargeable on a transfer, or an agreement for a transfer, that effects a
change in the ownership of property from joint tenants to tenants in common or
vice versa, if the value of the co-owners’ interests at the time of the
transaction is not changed.
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