DUTIES ACT 2001 - SECT 13 Consideration for dutiable transaction—transfer by way of security
DUTIES ACT 2001 - SECT 13
Consideration for dutiable transaction—transfer by way of security13 Consideration for dutiable transaction—transfer by way of security
The consideration for the transfer by way of security of dutiable property that is land is an amount equal to the unencumbered value of the dutiable property when the liability for transfer duty arises.