STAMP DUTIES ACT 1923 - SECT 102O
STAMP DUTIES ACT 1923 - SECT 102O
The Commissioner may revoke an exemption granted under section 102L
if—
(a) the
Commissioner ceases to be satisfied that this Part applies to the
exempted transaction; or
(b) a
party to the exempted transaction fails to comply with a condition under
section 102N; or
(c) the
Commissioner becomes aware that—
(i)
any draft copies of instruments accompanying the
application for the exemption differ in a material particular from the
corresponding instruments submitted for assessment by the Commissioner; or
(ii)
the applicant for the exemption provided false or
misleading information, or failed to provide relevant information, in support
of the application.