New South Wales Consolidated Acts

DUTIES ACT 1997 - SECT 73A

73A Application of eligibility criteria to joint purchasers and transferees

(1) If there is more than one purchaser or transferee under an agreement or transfer, they may apply under the scheme, but the agreement or transfer will be eligible under the scheme only if all of the purchasers or transferees are eligible under the scheme.

(2) This section is subject to section 78B.

Note: Section 78B allows a limited duty concession under the scheme to be claimed in respect of residential property that is purchased subject to a shared equity arrangement between a first home owner and a person who is not a first home owner.