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DUTIES ACT 2001 - SECT 8 Imposition of transfer duty

DUTIES ACT 2001 - SECT 8

Imposition of transfer duty

8 Imposition of transfer duty

(1) This chapter imposes duty (
"transfer duty" ) on dutiable transactions.
Notes—
1 Concessions and exemptions for transfer duty are dealt with in parts 8A to 13 . Also, other exemptions are dealt with in chapter 10 .
2 Additional foreign acquirer duty is imposed on particular dutiable transactions under chapter 4 .
(2) Transfer duty is imposed on the dutiable value of a dutiable transaction.