DUTIES ACT 1997 - SECT 64D Transfers made on exercise of option to purchase land
DUTIES ACT 1997 - SECT 64D
Transfers made on exercise of option to purchase land64D Transfers made on exercise of option to purchase land
The duty chargeable in respect of a transfer of land in New South Wales that occurs as a consequence of the exercise of an option to purchase land is to be reduced by the amount of duty (if any) paid by the transferee on the transfer of the option to the transferee.