New South Wales Consolidated Acts New South Wales Consolidated Acts(cf Vic Act s 33)
(1) This section applies to a co-operative that:(a) has as its primary activity the providing of any community service or benefit, and(b) was, before it was incorporated under this Act, an unincorporated club, association or body operating to provide sporting or recreational facilities for its members and not carried on for the pecuniary profit of its members.
(2) An instrument or document transferring to such a co-operative any property which was, immediately before the co-operative was so incorporated, held by or on behalf of the unincorporated club, association or body is not chargeable with stamp duty.