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DUTIES ACT 2001 - SECT 127 Exemption—declaration of charitable trust

DUTIES ACT 2001 - SECT 127

Exemption—declaration of charitable trust

127 Exemption—declaration of charitable trust

Transfer duty is not imposed on a dutiable transaction that is—

(a) the creation of a trust, that is a charitable trust only, of dutiable property; or
(b) a trust acquisition in a trust that is a charitable trust only.