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.