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STAMP DUTIES ACT 1923 - SECT 102L

STAMP DUTIES ACT 1923 - SECT 102L

102L—Exemption from duty

        (1)         If the Commissioner is satisfied that this Part applies to a transaction, the Commissioner must exempt the transaction from duty.

        (2)         If the Commissioner exempts a transaction from duty under subsection (1), the Commissioner must assess the transaction, and any instrument that gives effect to, acknowledges, evidences or records the transaction, as exempt from duty.