Australian Capital Territory Consolidated Acts

DUTIES ACT 1999 - SECT 68A

If—

        (a)     a Crown lease is granted to a lessee under a previous Crown lease because of the surrender of the previous lease; and

        (b)     the land comprised in the new lease is all or part of the land comprised in the surrendered lease and additional land;

duty is chargeable only on the transfer of the interest in the additional land.